Ukuthuthukisa izilinganiso zenzuzo ngokunciphisa izindleko zezokuthutha kubalulekile kunoma yikuphi ukusebenza ngempumelelo kwebhizinisi. Kodwa-ke, ukuphatha lezi zindleko kuba yinselele ikakhulukazi lapho usebenzelana nokungeniswa kwezimpahla kwamanye amazwe ngenxa yobunkimbinkimbi bemithetho yempahla ephumayo, intela yentela evela kwamanye amazwe nezintela.
Ezinkampanini ezihlose ukungenisa okuthengiswayo e-United States, ukuthuthukisa uchungechunge lwakho lokuhlinzeka nge-ecommerce ukuze ukonga izindleko kungenzeka ngokuhlala unolwazi mayelana nokuthobelana nemithetho ye-US Customs and Border Protection (CBP).
Umthetho ophawulekayo ovela ku-CBP wokuthi amabhizinisi e-ecommerce avame ukuwusebenzisa yiSigaba 321. Lo mthethonqubo uvumela ukuthunyelwa kwezimpahla ezinenani eliphansi ukuze kweqe izintela nemisebenzi, kwehlise ngokuphawulekayo intengo yokungenisa izimpahla e-US. Isigaba 321 sisheshisa ukweqa imingcele futhi sisusa intela yokungenisa kanye nezindleko ezivame ukuhlotshaniswa nempahla engenisiwe. Uma ikhasimende lifaka i-oda, liyathathwa, lipakishwe, futhi lithunyelwe - intela futhi akukho ntela - libuyiselwa e-US.
I-athikili engezansi ichaza ngokuningiliziwe ukuthi yonke inqubo isebenza kanjani futhi iveza izinketho ezitholakalayo kubathengisi, ikusiza ukuthi uzulazule ezinkingeni zokuthutha okunqamula imingcele futhi usebenzise ngokugcwele lezi zinzuzo zokulawula.
Siyini iSigaba 321 kanye Nezinzuzo Zaso?
Isigaba 321 siyigama leCustoms and Border Protection (CBP) elivumela izimpahla ukuthi zingeniswe e-United States ngaphandle kokuthola intela yentela nemisebenzi. Lokhu kunikezwa kukhulula ngokukhethekile ukuthunyelwa kwenani eliphansi kulezi zindleko, inqobo nje uma zihlangabezana nemibandela ebekwe umkhawulo wevelu ye-de minimis.
E-United States, inani lamanje le-de minimis lisethwe ku-$800 USD. Lokhu kusho ukuthi izimpahla eziningi ezinenani elingaphansi noma elingaphansi kwaleli nani zingangeniswa ngaphandle kokukhokha intela, izintela zokungenisa, noma izintela. I-CBP ilandelela ukuthunyelwa okufanele Isigaba 321 ngezinhlelo ezimbili: I-Data Pilot, eqoqa idatha yozakwethu bochungechunge lokunikezela ngempahla abathintekayo ekuthunyelweni, kanye ne-Entry 86, esebenzisa ukusebenzelana komdayiseli okuzenzakalelayo ukuze kucutshungulwe lokhu kuthunyelwa.
Izinzuzo Eziyinhloko zeSigaba 321
- Ukwehliswa Kwezindleko Isigaba 321 sivumela amabhizinisi e-ecommerce ukuthi enze imikhiqizo phesheya futhi ayingenise eCanada futhi ayithumele emsebenzini wase-US futhi ngaphandle kwentela. Isibonelo, uma ukhiqiza izinto e-China, ukuthunyelwa kwakho kungase kungafaneleki ukukhululwa ezindlekweni zeSigaba 301, okuholela ekongeni izindleko ezibalulekile.
- Ukuthumela Okusheshayo Nakuba ubufakazi benani budingeka, iSigaba 321 sinciphisa amaphepha adingekayo ukuze imikhiqizo ingeniswe ezweni futhi ithole imvume, iqondise inqubo yokuthumela ngomkhumbi futhi inciphise ukubambezeleka okubangelwa ukubanjwa kwempahla. Ukwengeza, ngokuthumela kusuka e-Canada esikhundleni samanye amazwe, abathengisi bangathatha ithuba leSigaba 321 ukuze bathole izikhathi zokuhamba ngokushesha.
- Ukwenyuka Kokuncintisana Kwemakethe Ukunciphisa noma ukususa imisebenzi ekhokhelwayo kuvumela abathengisi ukuthi bangene emakethe yase-US ngendlela ethengekayo futhi banikeze amanani okuthumela angcono kumakhasimende azinze e-US. Ngokuthumela ngobuningi bemikhiqizo esikhungweni sokugcwaliseka kwe-3PL e-Canada, ungathumela imikhiqizo ekhaya kumakhasimende ase-US, wehlise izindleko zokuthumela kanye nezikhathi zokulethwa kwemayela lokugcina.
Amabhizinisi angathatha ithuba leSigaba 321 ngemikhiqizo ehlukahlukene, kodwa izimpahla ezithile zikhawulelwe. Uhlu lwezimpahla olukhawulelwe noma olulawulwayo luhlanganisa: Osikilidi, osikili, uphuzo oludakayo, amakhemikhali anokhahlo, imikhiqizo engaphansi kwemithetho kahulumeni, imikhiqizo edinga ukuhlolwa kanye nezimpahla ezingaphansi kwemisebenzi ephikisanayo noma yokulwa nokulahlwa.
Siyini iSigaba 301 kanye Nobudlelwano Baso neSigaba 321?
Isigaba sama-301 soMthetho Wohwebo ka-1974 sinikeza uhulumeni wase-US igunya lokuphoqelela izivumelwano zohwebo, ukubhekana nemikhuba yokuhwebelana kwamanye amazwe engalungile, kanye nokubeka intela kanye neminye imikhawulo yohwebo. Lesi sigaba sisetshenziselwe ukukhokhisa amanani ezimpahleni ezithile ezivela emazweni afana ne-China, okunomthelela ekwakhekeni kwezindleko kubangenisi abaningi.
Ubudlelwano phakathi kweSigaba 301 neSigaba 321 busemthelela wazo ezindlekweni zokungenisa. Nakuba iSigaba 301 singanyusa izintengo ngezintela, Isigaba 321 sinikeza indlela yokunciphisa lezi zindleko ngokuvumela ukungena mahhala kwempahla enenani eliphansi. Abathengisi bangakwazi ukusebenzisa iSigaba 321 ukungenisa izimpahla okungenzeka zibe ngaphansi kwezindleko eziphezulu ngaphansi kweSigaba 301, inqobo nje uma ukuthunyelwa kuhlangabezana nomkhawulo wenani.
Muva nje, uhulumeni wase-US ukhuphula amanani entengo ezimpahleni ezingeniswa e-China ngaphansi kweSigaba 301. Ngo-2024, kulinganiselwa ukuthi u-60% wezimpahla ezingeniswa e-China zinenani lentengo yokungenisa engu-25% noma ngaphezulu, ngaleyo ndlela, okwandisa isidingo sokuthenga izimpahla kwamanye amazwe noma ukuthola ezinye izindlela, njengeSigaba 321, ukunciphisa umthelela wentela.
Izimali Zokungeniswa ZaseCanada
Lapho bengenisa izimpahla e-Canada, abathengisi bangaphansi kwentela ehlukahlukene yokungenisa kanye nezintela eziqondene ne-Canada, kuye ngohlobo lwezimpahla nezwe lakubo. I-Canada Border Services Agency (CBSA) ilawula le misebenzi, engafaka:
- Imisebenzi Yempahla Ethengiswayo: Ngokusekelwe Kuhlelo Oluvumelanayo (HS) lokuhlukaniswa kwezimpahla.
- Intela Yezimpahla Namasevisi (GST): Imvamisa engu-5% ezimpahleni eziningi.
- Impahla ethengiswayo: Isetshenziswa emikhiqizweni ethile njengotshwala nogwayi.
- Izintela zokuthengisa zesifundazwe (PST) noma Intela Yokuthengisa Evumelanayo (HST): Kuya ngesifundazwe okuyiwa kuso.
Ukuqonda lezi zindleko kubalulekile kubathengisi ukubala ngokunembile inani lezindleko zokungenisa izimpahla e-Canada ngisho noma wena mthengisi uhlela ukudayisela lezi zimpahla kumakhasimende ase-US.
Ufanelekela I-Duty Drawback Yokuthunyelwa Kwakho Kwe-Ecommerce
Abathengisi abathengisa izimpahla beqa umngcele bangakwazi ukubuyisela ezinye noma zonke izintela zokungenisa ezikhokhiwe lapho izimpahla ziweliswa umngcele futhi, kungakhathaliseki ukuthi lokho kungenxa yokuthi zibuyiselwe, noma ziqhubekela endaweni yazo yokugcina. Lokhu kubizwa ngokuthi yi- duty drawback.
I-duty drawback ukubuyiselwa kwemali yentela ekhokhwa ezimpahleni ezingenisiwe ezithunyelwa ngaphandle. Ukuze bafanelekele ukubuyiselwa emuva komsebenzi, abathengisi kufanele bahlangabezane nemibandela ethile, efana nale:
- Izimpahla kufanele zithunyelwe kwamanye amazwe phakathi nesikhathi esithile ngemva kokungeniswa kwamanye amazwe (imvamisa phakathi neminyaka emine).
- Amarekhodi anemininingwane yokungenisa nokuthunyelwa kwamanye amazwe kufanele agcinwe.
- Izimpahla kufanele zihlale zisesimweni esifanayo nalapho zingeniswa kwamanye amazwe noma zenziwa izinqubo ezithile zokukhiqiza.
Ngokufanelekela ukubuyiselwa emuva komsebenzi, abathengisi bangakwazi ukubuyisela ingxenye enkulu yezindleko zabo zokungenisa, bathuthukise inzuzo yabo lapho bethengisa izimpahla e-US.
Ukufaka isicelo se-Duty Drawback
Uma ungumthengisi onesu lamazwe ngamazwe lokuthumela ngemikhumbi elihlanganisa iSigaba 321 futhi ufaneleka ukuthola ukubuyiselwa emuva komsebenzi, kufanele udlule kunqubo yokufaka isicelo ne-Canadian Border Service Agency (CBSA).
Ukufaka isicelo sokuhoxiswa komsebenzi kubandakanya izinyathelo ezimbalwa:
- Nquma Ukufaneleka: Qinisekisa ukuthi izimpahla zakho nemisebenzi ihlangabezana nemibandela yokudonselwa emuva komsebenzi.
- Gcina Amarekhodi: Gcina amarekhodi aphelele ayo yonke imisebenzi yokungenisa nokuthekelisa, okuhlanganisa imibhalo yokuthumela, ama-invoyisi, kanye nobufakazi bokuthunyelwa kwempahla kwamanye amazwe.
- Thumela isicelo: Fakela isimangalo sokuhoxisa emuva ne-CBSA. Lokhu ngokuvamile kuhlanganisa ukuhlinzeka ngemibhalo enemininingwane yemisebenzi yokungenisa nokuthekelisa.
- Funa Imbuyiselo: Uma isigunyaziwe, inani eliwumphumela lizobuyiselwa, linciphise zonke izindleko zokwenza ibhizinisi.
Ukuze uqale isimangalo sokubuyisela emuva, udinga ukugcwalisa futhi uthumele Isimangalo se-K32-Drawback. Leli fomu lidinga ubufakazi bokuthekelisa, ikakhulukazi uma ukuthunyelwa ngaphandle kuthintwa yi-CUSMA. Imiyalo yokugcwalisa ifomu kanye nemininingwane mayelana nobufakazi obanelisayo (okuchazwe ku-D7-4-3) ifakiwe nefomu.
Thumela i-K32 egcwalisiwe kanye nemibhalo esekelayo ehhovisi eliseduze le-CBSA. Kufanele ufake isimangalo phakathi neminyaka emine yedethi yokukhishwa kwempahla. Ngaphambi kokuhambisa, izimpahla kufanele zithunyelwe kwamanye amazwe noma zithathwe “njengezithunyelwe kwamanye amazwe” njengoba kuchazwe kusigatshana sama-89(3) se-Customs Tariff.
Ukubonisana nomthengisi wezimpahla ezithengiswayo noma uchwepheshe wezohwebo kungasiza ukuqinisekisa ukuthi isicelo sakho siphelele futhi sinembile, kusheshiswe inqubo yokubuyisela imali.
Ukungeniswa Kwempahla Kwesikhashana E-Canada
Abathengisi bangaphinde bacabangele ukufaka isicelo sokungeniswa kwezimpahla kwesikhashana e-Canada ngaphansi kwezimo ezithile. Lokhu kuvumela izimpahla ukuthi zingene e-Canada ngaphandle kokukhokha izintela nezintela, inqobo nje uma zithunyelwa kwamanye amazwe phakathi nenkathi ethile. Le nketho iwusizo kakhulu ezimpahleni ezihloselwe ukuthunyelwa ngokushesha e-US.
Uma umthengisi ethengisa kuphela izimpahla zakhe kumakhasimende ase-US futhi ethola ukukhululwa ezindlekweni zokungenisa, akudingekile ukuthi afake izicelo zokuthithibela. Funda kabanzi mayelana nokungenisa kwesikhashana (Imemorandamu D8-1-1) kuwebhusayithi ye-CBSA.
Amaphuzu abalulekile okungenisa kwesikhashana ahlanganisa:
- I-Tariff Into No. 9993.00.00: Isimiso lapho ukungenisa kwesikhashana kuvunyelwe ngaphansi kwaso.
- Umkhawulo wesikhathi: Izimpahla kufanele zithunyelwe ngaphandle phakathi nesikhathi esimisiwe, ngokuvamile esingafika ezinyangeni eziyi-18.
- Idiphozithi Yezokuphepha: Idiphozi yesibambiso ebuyiselwayo ingase idingeke ukuze kukhave imisebenzi engase ibe khona nezintela.
Ukungenisa kwesikhashana kusiza abathengisi balawule ukuhamba kwemali futhi behlise izindleko zangaphambili lapho besebenza nezimpahla ezingeke zihlale e-Canada unomphela.
Ngokuqonda nokusebenzisa lezi zinhlinzeko zokulawula ezihlukahlukene, abathengisi bangakwazi ukuthuthukisa ukusebenza kwabo kweqa imingcele, behlise izindleko, futhi badayise izimpahla ngempumelelo emakethe yase-US.
I-3PL Ingalithuthukisa Kanjani Isu Lakho Lesigaba 321 se-US Ecommerce evela eCanada
Ukusebenzisa umhlinzeki wezokuthutha wenkampani yangaphandle (3PL) kungathuthukisa kakhulu isu leSigaba 321 kubathengisi abangenisa e-Canada futhi abadayisela ngqo kumthengi e-US.
I-3PL ingaphatha izinto eziyinkimbinkimbi zokuthunyelwa ngaphandle, iqinisekise ukuthi ukuthunyelwa kwenani elingu-$800 noma ngaphansi kungena e-United States ngaphandle kokukhokhiswa ngaphansi kwemithetho yeSigaba 321. I-3PLs ingahlinzeka ngobuchwepheshe bangaphakathi, ukuphatha zonke izici ze-supply chain, kusukela ekugcinweni kwempahla kanye nokuphathwa kwempahla ukuya ekugcwalisekeni kwe-oda nokuthunyelwa.
Ukwengeza, i-3PL ingasiza abathengisi ukuthi bazulazule enkingeni yokuthunyelwa kwemikhumbi ewela umngcele, okuhlanganisa izithiyo zomsebenzi. Lokhu kusekelwa kuvumela amabhizinisi ukuthi agxile ekukhuleni nasekwanelisekeni kwamakhasimende kuyilapho egcina ukuthobelana nemithetho ye-US Customs and Border Protection lapho ethumela impahla esuka e-Canada iya e-US.
Umthombo ovela Idatha ye-DCL Logistics
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