Iyini I-invoyisi Yezentengiselwano Yokuthunyelwa

A i-invoyisi yezentengiso iphakathi kwemibhalo ebaluleke kakhulu ekuhwebeni kwamazwe ngamazwe. Isetshenziselwa ukusekela inani kanye nokuqukethwe kwezimpahla kanye nemvelaphi yazo phambi kweziphathimandla zeCustoms yezwe elingenisayo. Lo mbhalo ungenza kube lula izinqubo zeCustoms futhi usize abathenga kwamanye amazwe bagweme ukubambezeleka okungadingekile kokuthunyelwa noma izinkinga zomthetho neziphathimandla zeCustoms.

Lesi sihloko sizoxoxa ngakho konke amabhizinisi adinga ukukwazi mayelana nama-invoyisi ezentengiso, okuhlanganisa inhloso yawo, ulwazi oludingekayo okufanele alufake, nokuthi ahluke kanjani kwamanye amadokhumenti okuthumela ahlobene.

Okuqukethwe
Ithini i-invoyisi yezentengiso?
Iyini inhloso ye-invoyisi yezentengiso?
Ithini imininingwane ebalulekile ye-invoyisi yezentengiso?
I-invoyisi yezohwebo vs i-invoyisi ye-pro forma
I-invoyisi yezohwebo vs i-bill of lading
I-invoyisi yezohwebo iqhathaniswa ne-invoyisi yentela
Ukubaluleka kwe-invoyisi yezohwebo efanele ekuthunyelweni

Ithini i-invoyisi yezentengiso?

I-invoyisi yezohwebo idokhumenti ekhethekile yokuthekelisa esetshenziselwa ukuthunyelwa kwamanye amazwe kanye nezinjongo zamasiko. Ivamise ukukhishwa umthengisi/umthengisi ku-akhawunti yomthengi ongenayo/umthengi uma izimpahla sezithunyelwe, futhi isebenza njengesicelo esisemthethweni sokukhokhelwa kwalezo zimpahla.

Ama-invoyisi ezohwebo ohwebo lwamazwe ngamazwe ahlukile kuma-invoyisi okuthengisa avamile ngoba kufanele ahlangabezane nezimfuneko ezithile zomthetho. Kufanele afake ulwazi olwengeziwe mayelana nokuthunyelwayo ukuze kudlule imingcele yamazwe ngamazwe, njengezwe lendabuko, inani lesamba lokuthengisa, imigomo yezimpahla, njll. Ngaphezu kwalokho, bavumela iziphathimandla zeCustoms ukuthi zinqume ukuthi zingakanani izintela nentela yokungenisa impahla efunekayo.

Iyini inhloso ye-invoyisi yezentengiso ekuthunyelweni?

I-invoyisi yezohwebo ihlinzeka ngobufakazi bomsebenzi webhizinisi phakathi komthengi nomthengisi. Ngokungeziwe ekunikezeni incazelo enemininingwane yezimpahla ezithunyelwe, i-invoyisi yezentengiso inezinjongo ezintathu ezibalulekile.

Ukuhlolwa kwemisebenzi nezintela

Inhloso ebaluleke kakhulu ye-invoyisi yezentengiselwano ekuthunyelweni ukunquma inani lamasiko ezimpahla ezimenyezelwe ukuthi zingeniswe. Izikhulu zeCustoms ezweni lomthengi kufanele zihlole inani lezomnotho lokuthunyelwa kwamanye amazwe, ukuze zinqume imisebenzi esebenzayo nezintela ngokunembile. Inkokhelo (nezintela ezihlobene nokungenisa, uma zikhona) izocutshungulwa ngokusekelwe enanini elikhokhiwe noma elikhokhwayo ezimpahleni ezingenisiwe.

Imali yokuthengisa

I-invoyisi yezohwebo iphinde isetshenziselwe ukurekhoda imininingwane yebhizinisi lokuthumela ngaphandle, okuhlanganisa igama nekheli lomthengi nomthengisi, kanye nencazelo yalokho okuthengiwe. Ngakho-ke, isebenza njengobufakazi bokuthengisa uma kwenzeka kuba khona ukudideka noma ingxabano mayelana nenani eliphelele lendali noma inani elikweletwayo.

Izindlela zokuqinisekisa

Ama-invoyisi ezentengiselwano asiza ekuqinisekiseni ukuthunyelwa ngokunikeza incazelo enemininingwane yezimpahla ezingenisiwe, okuhlanganisa ikhwalithi yazo, inani, inani, kanye nolwazi lokulethwa. Lolu lwazi lungasiza abangenisa kwamanye amazwe baqinisekise ukuthi ukuthunyelwa kwabo kufana nalokho okushiwo ku-oda lokuthenga langempela kanye ne uhlu lokupakisha. Bangayisebenzisa futhi ukuqinisekisa ukuthi zonke izimpahla zikhona futhi zibaliwe.

Ithini imininingwane ebalulekile ye-invoyisi yezentengiso?

Ukuze i-invoyisi yezentengiselwano ibe nomthelela wezomthetho, kufanele ifake izingcezu ezibalulekile zolwazi ezilandelayo.

Isihloko esinolwazi mayelana nomngenisi kanye nomthumeli

Ingxenye yokuqala yawo wonke ama-invoyisi ezohwebo ohwebo lwamazwe ngamazwe, ebizwa ngokuthi isihloko, iqukethe ulwazi olukhomba umthengi/umngenisi kanye nomthengisi/umthumeli kwamanye amazwe. Ulwazi lokuxhumana lomthumeli kwamanye amazwe lufakwe ohlwini kuqala futhi luhlanganisa imininingwane elandelayo:

• Igama Lenkampani
• Ikheli lomzimba
• Inombolo yocingo
• Idolobha kanye nekhodi yeposi
• Izwe

Imininingwane yokungenisa ezweni nayo izofakwa ohlwini kulesi sigaba, eduze kolwazi lokuxhumana lomthumeli ngaphandle:

• Igama eligcwele lebhizinisi
• Ikheli lomzimba
• Idolobha kanye nekhodi yeposi
• Izwe

Inombolo ye-invoyisi nosuku

I-invoyisi ngayinye yezohwebo kufanele ibe nenombolo ye-ID ehlukile, elandelanayo ukuze isize izinhlangano zebhizinisi zilandelele okwenziwayo ngakunye futhi zigweme izinkokhelo eziyimpinda. Okulandelayo, qiniseka ukuthi i-invoyisi ihlanganisa idethi yokukhishwa kanye nedethi yamanqamu. Lokhu kuzovimbela noma yikuphi ukudideka mayelana nokuthi izinkokhelo kufanele zikhokhe nini, futhi kusize ukuvimbela noma yiziphi izinkokhelo ezengeziwe ezingase zenziwe uma izinkokhelo zephuza.

Imininingwane yokuthunyelwa

Ama-invoyisi ezentengiselwano ahlinzeka izikhulu zeCustoms ulwazi oludingekayo ukuze kucutshungulwe ukuthunyelwa ngezinqubo zentela. Kungakho kubalulekile ukufaka uhlu lwezinto ezithunyelwe ngemininingwane elandelayo:

• Ikhodi yento
• Igama nencazelo emfushane yomkhiqizo
• Inani neyunithi yokulinganisa (isb, ikhilogremu noma ilitha)
• isisindo Gross
• isisindo Net
• Intengo ngeyunithi
• Isamba senani lokuthengisa

Izwe azalelwe kulo

Uma izimpahla zithunyelwa ziwela imingcele yamazwe ngamazwe, izwe lendabuko kufanele lirekhodwe ku-invoyisi yezohwebo. Lolu lwazi lusiza izikhulu zeCustoms ukunquma ukuthi izimpahla zivumelekile noma cha, noma zingaphansi kwezinyathelo ezengeziwe zokuhweba ezifana nezintela zesikhashana. Ekuhwebeni kwamazwe ngamazwe, izwe lendabuko akulona ngempela izwe lapho umkhiqizo uthunyelwa kwamanye amazwe - kuneMithetho Yemvelaphi ethile.

Ezimweni eziningi, isitifiketi sokuzalwa sizofakazela ubuzwe bezomnotho bezimpahla ngokusekelwe emithethweni yemvelaphi engakhethi. Le mithetho inquma ukuthi yini ehlanganisa imikhiqizo “etholwe ngokuphelele” lapho ukhiqiza izimpahla ezweni elilodwa; nokuthi yini ehlanganisa “ushintsho olukhulu” uma amazwe amabili noma ngaphezulu ebandakanyeka ekukhiqizeni umkhiqizo.

Ikhodi ye-HS

Isistimu evumelanisiwe (HS) ikhodi kufanele ifakwe kumkhiqizo ngamunye othunyelwa ngemingcele yamazwe ngamazwe. Ikhodi ye-HS inombolo enamadijithi ayi-6, ethuthukiswe yiNhlangano Yezizwe Zonke Customs (I-WCO) ukuhlonza nokuhlukanisa imikhiqizo ngokwezinhlobo zayo kanye nomsebenzi wayo. Ngokungeziwe ekunikezeni indlela elula yokuthi amazwe ahlukanise izimpahla zawo, amakhodi e-HS aphinde abe nesandla ekuvumelaneni kwezinqubo zendabuko nezokuhwebelana.

Imigomo yokukhokha kanye ne-incoterms

Imigomo yokukhokha itshela abathengi ukuthi singakanani isikhathi okufanele bakhokhele ukuthenga kwabo, futhi ingabasiza baqonde ukuthi hlobo luni lwe izindlela zokukhokha umthengisi uyakwamukela. Imigomo yokukhokha evame kakhulu umjikelezo wokukhokha i-net-30, okusho ukuthi umthengi unezinsuku ezingu-30 kusukela ngedethi ye-invoyisi ukuyikhokhela. Kungenjalo, abathengisi bangasebenzisa umjikelezo wokukhokha we-net-45, onikeza abathengi izinsuku ezingama-45 zokukhokhela i-oda labo.

I-invoyisi yezohwebo kufanele futhi ifake ulwazi mayelana nokuthi i-incoterm isebenza kanjani kumsebenzi. I-Incoterms (Imigomo Yezentengiso Yamazwe Ngamazwe) yimigomo yokuthumela ejwayelekile esiza abathengi nabathengisi bakhulume ngokucacile ngengozi nezibopho ngezikhathi zokulethwa, izindleko, namalungiselelo okuthumela. 

I-invoyisi yezohwebo vs i-invoyisi ye-pro forma

Ama-invoyisi e-Proforma avame ukudideka nama-invoyisi okuthengisa njengoba enefomethi efanayo evamile, kodwa empeleni ahluke kakhulu ngokwemvelo. I-invoyisi ye-proforma, eyaziwa nangokuthi “i-invoyisi yokubikezela”, iyinkontileka phakathi komthengi nomthengisi. Ichaza amalungelo nezibopho zazo zombili izinhlangothi futhi inikeze umthengi isilinganiso sezindleko zokugcina ze-invoyisi nokuthi ukulethwa kuzokwenzeka nini. Ngakolunye uhlangothi, ama-invoyisi ezentengiselwano ayizikweletu zangempela ezisiza abathekeli bangaphandle ukuthi bahlanze izimpahla ngokusebenzisa inkambiso.Kuhle futhi ukuqaphela ukuthi uma i-invoyisi yezohwebo itholakala, i-invoyisi ye-proforma ingase isetshenziswe njengenye yezinjongo zentela yokungenisa ngaphandle (ngokuya ngokubona kweCustoms yendawo).

I-invoyisi yezohwebo vs i-bill of lading

Kokubili a i-invoyisi kanye ne-invoyisi yezentengiselwano izingxenye ezibalulekile zemibhalo yokuthumela, kodwa zisebenzisa izinjongo ezihlukile. Nakuba i-invoyisi yezohwebo idlala indima ebalulekile ekunqumeni izici zedatha yokumenyezelwa kwempahla engenisiwe, i-bill of lading isebenza njengedokhumenti yomthetho enemininingwane yemibandela yokuthunyelwa kwezimpahla. Ngamanye amazwi, i-bill of lading isebenza njengedokhumenti yetayitela yezimpahla futhi inikeza ubufakazi bokuthi inkampani yenethiwekhi yamukele isibopho sokuzithutha.

I-invoyisi yezohwebo iqhathaniswa ne-invoyisi yentela

I-invoyisi yentela ibhili esemthethweni ekhishwe abahlinzeki ababhalisiwe noma abathengisi ngaphansi kwe I-GST (Intela Yempahla Nezinsizakalo) uhlelo. Isetshenziselwa ikakhulukazi ukuthenga kwasekhaya noma lapho uthengisa amasevisi kumakhasimende aphesheya kwezilwandle. Kodwa ekuhwebeni kwamazwe ngamazwe, lapho izimpahla zidluliselwa emingceleni, i-invoyisi yezohwebo iyadingeka ngezinjongo zentela. 

Ukubaluleka kwe-invoyisi yezohwebo efanele ekuthunyelweni

I-invoyisi yezentengiselwano efanele futhi egcwaliswe ngokunembile iyindlela engcono kakhulu yokuqinisekisa ukuthi izimpahla ezithunyelwe zimenyezelwa kahle futhi zicutshungulwa ngendlela efanele. Uma i-invoyisi yezohwebo ingalungile noma ingaphelele, ingaholela ekukhokhisweni kabi yiziphathimandla zeCustoms kanye nezindleko ezingadingekile. Manje njengoba sesifunde konke mayelana nama-invoyisi okuthengisa, ake sijule kuwo izincwadi zokuthumela!

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