Umhlahlandlela Wakho we-EU Customs Compliance Documentation

I-European Union (EU) inemakethe yangaphakathi yamazwe angamalungu angu-27, okusho ukuthi ukungenisa ezweni elilodwa kuvumela lezo zimpahla ukuthi zijikeleze ngokukhululeka kwamanye amalungu e-EU ngaphandle kokuhlolwa okwengeziwe kwentela noma imisebenzi. Ukwenza lokhu kube lula, imibhalo yokungenisa kanye nezinqubo zokugunyazwa ziyalinganiswa, futhi zemukelwe yiwo wonke amazwe angamalungu. Ukuze uthole ukuthunyelwa kwamanye amazwe, wonke amazwe angamalungu nawo asayinde idokhumenti evamile yokuthumela ngaphandle kanye nenqubo yokugunyazwa.

Lesi sihloko sichaza inqubo kanye namadokhumenti abalulekile ozowadinga ukuze usheshise ukungenisa kwakho ukuthunyelwa noma ukuthekelisa.

Okuqukethwe
Ukungenisa
Kuthunyelwa kwamanye amazwe
Amaphuzu afingqiwe

Ukungenisa

Isimemezelo sokungeniswa kweCustoms kanye nefomu le-SAD

Idokhumenti yokuphatha eyodwa (i-SAD) iyifomu elimisiwe elisetshenziswa kuyo yonke i-European Union, futhi isetshenziselwa isexwayiso sangaphambili se-electronic Customs kanye nokumenyezelwa kwanoma yiziphi izimpahla ezingenisiwe noma ezithunyelwe ngaphandle. 

I-SAD isetshenziselwa uhwebo phakathi kwamazwe e-EU kanye namazwe angewona awe-EU kanye nokuhanjiswa kwamahhala kwezimpahla ezingezona eze-EU ngaphakathi kwe-EU, futhi kwezinye izimo ezilinganiselwe zokuthutha izimpahla ze-EU ngaphakathi kwe-EU.

I-SAD kufanele igcwaliswe yilabo abanomthwalo wemfanelo oqondile wokwethula izimpahla (umthengi ovela kwamanye amazwe) kanye nawo wonke amanye amadokhumenti adingekayo. Isimemezelo seCustoms singathunyelwa yi-ejenti yempahla ephumayo enelayisensi egameni lomthengi ongaphandle. Ezimweni eziningi lokhu kuhanjiswa kungenziwa nge-elekthronikhi, nakuba kusasetshenziswa ngezikhathi ezithile ezinguqulweni zephepha.

Ifomu le-SAD livunyelaniswa emazweni omhlaba, futhi lisetshenziselwa kokubili izimemezelo zokuthekelisa nokungenisa, kanye nokudlula ezindaweni okungezona eze-EU ukuya endaweni yokugcina, noma indawo yokuphuma, ngaphakathi kwamazwe angamalungu e-EU.

Ifomu linezinkambu ezingu-54 zokumenyezelwa, futhi lisebenzisa amakhodi ezinombolo amisiwe ukuze lichaze uhlobo lwezimpahla, inani, izwe okuyiwa kulo, nokunye okuningi. Okunye okubalulekile okufakiwe yikhodi yempahla evela ku-EU TARIC/intengo yangokwezifiso. 

I-SAD inamakhophi ayisishiyagalombili, ngalinye linomsebenzi ohlukile:

1. Igcinwe yizwe lapho kwenziwa khona imicikilisho yokuthekelisa
2. Isetshenziselwa izibalo yizwe elithumelayo
3. Ibuyiselwe kumthumeli
4. Igcinwa ehhovisi okuyiwa kulo lanoma yikuphi ukusebenza kwezokuthutha, noma isebenza njengedokhumenti yezokuthutha ye-T2L (isibonelo lapho udlula phakathi kwamazwe amabili e-EU udlula ezweni elingelona ilungu)
5. Buyisa ikhophi ezokuthutha
6. Igcinwe yizwe lapho kuqedwa khona imicikilisho yendawo
7. Isetshenziselwa izibalo zezwe eliyilungu lendawo
8. Wabuyela ku umthunywa

Kanye ne-SAD, amanye amadokhumenti adingekayo ukuze kukhishwe imvume yempahla engenayo yile:

• i-invoyisi yezentengiso 
• Isimo Esigunyaziwe Se-Economic Operator kanye nenombolo ye-EORI
• ubufakazi bemvelaphi
• Ulwazi Lwentela Olubophezelayo
• Ulwazi Lomsuka Obophayo
• izitifiketi ezifanele noma amalayisensi
• I-VAT kanye amarekhodi okuthekelisa

Ngokuya ngezinto zokuthutha, imibhalo eyengeziwe ingase idingeke ukuze kukhishwe imvume:

• I-invoyisi, I-Air Waybill noma okulinganayo
• I-ATA Carnet (Zonke Izinhlobo Zokuthutha)
• I-TIR Carnet (Umgwaqo Ohlanganisiwe nezinye Ezokuthutha)

Thumela amadokhumenti esixwayiso sangaphambi kwesikhathi

Imithetho ye-EU idinga abathengisi ukuthi banikeze iziphathimandla zentela nge-electronic Entry Summary Declaration (ESD) ngaphambi kokufika kokuthunyelwa, ngemininingwane yezimpahla ezingeniswayo noma ezithunyelwa ngaphandle. 

Le ESD ivumela iziphathimandla zeCustoms ukuthi zihlole ubungozi ngaphambi kokufika kwangempela kwezimpahla endaweni yokungena, futhi isiza iziphathimandla ngokukhetha kwazo ukuhlola nokuhlola okulandelayo.

Izinombolo ze-EORI ne-VAT

Ithini inombolo ye-EORI?

Inombolo ye-EORI “Inombolo Yokubhaliswa Kwabasebenzi Bezomnotho kanye Nenombolo Yokuhlonza”, okuyinombolo yokuhlonza evamile esetshenziswa kuyo yonke i-EU kubaqhubi bezomnotho neziphathimandla zentela.

Inombolo ye-EORI inezingxenye ezimbili:

• ikhodi yezwe Yezwe Eliyilungu elikhishiwe
• lokhu kulandelwa ikhodi ehlukile eSifundazweni esiyiLungu

Amabhizinisi nabantu abafisa ukuhwebelana kanye nakuyo yonke i-EU kumele basebenzise inombolo ye-EORI njengenombolo kamazisi yazo zonke izinqubo zentela, lapho beshintshisana ngolwazi nabaqondisi bezimpahla.

Noma yimuphi umqhubi wezomnotho osungulwe ngaphakathi kwendawo yezimpahla ze-EU kufanele abe nenombolo ye-EORI ngezinjongo zeCustoms. Noma yibaphi abaqhubi bezomnotho abangasungulwanga ngaphakathi kwendawo yeCustoms ye-EU kumele nabo babe ne-EORI, ngenani lezimo ezahlukene:

• ukuhambisa isimemezelo samasiko endaweni ye-Customs ye-EU
• ukuhambisa i-Entry Summary Declaration (ENS)
• ukuhambisa Isimemezelo Esifingqiwe Sokuphuma (EXS)
• ukuhambisa isimemezelo sesikhashana sokugcina endaweni yeCustoms ye-EU
• ukusebenza njengesithwali sokuthutha ngendiza, ulwandle noma umgwaqo wamanzi ophakathi nezwe
• ukusebenza njengenkampani yenethiwekhi exhunywe ohlelweni lwezimpahla ezingenayo, futhi efisa ukuthola izaziso maqondana nokuhambisa noma ukuchitshiyelwa kwanoma yiziphi izimemezelo ezifingqiwe.

Ukubaluleka Kwenombolo Ye-VAT

Ukungeniswa kwamanye amazwe e-EU, yinoma yimuphi umuntu noma ibhizinisi, kungaphansi kweValue Added Tax (VAT). I-EU VAT isebenza kuwo wonke amazwe angamalungu angu-27 futhi isetshenziswa nasekuhanjisweni kwezimpahla emingceleni yangaphakathi ye-EU. Ngakho ezinkampanini ezisebenza kuyo yonke i-EU, kungase kube nemfuneko yokubhalisa ibhizinisi labo ngenombolo ye-VAT emazweni angaphezu kwelilodwa e-EU.

Kuthunyelwa kwamanye amazwe

Isimemezelo sokuthekelisa kweCustoms kanye nefomu le-SAD

Izimpahla ezithunyelwa ngaphandle zisuka e-EU kufanele zenze kanjalo ngokuhambisana nemithetho yokuthekelisa ye-EU, okungenzeka ezimeni ezimbalwa idinge izimali zokuthekelisa noma imisebenzi. Empeleni, zonke izimpahla ezithunyelwa ngaphandle kwe-EU, kungakhathaliseki ukuthi zikuphi, kufanele zibe ngaphansi kokulawulwa kwempahla ngaphambi kokulayishwa kwemikhumbi. Izinqubo zokuthekelisa zidinga ukuphuma kwezimpahla Zomphakathi we-EU ekusatshalalisweni kwamahhala, ukuze isimo sazo sibuyekezwe sibe yizimpahla okungezona ezomphakathi.

Izimpahla ezithunyelwa kwamanye amazwe kufanele zifakwe isimemezelo, kusetshenziswa idokhumenti eyodwa yokuphatha (SAD), ethunyelwe nge-elekthronikhi. I-Customs yenza ukuhlolwa kobungozi, futhi inqume umzila ofanele wezimpahla ezithunyelwa ngaphandle, mayelana nokuthi kuyadingeka yini ukuhlola okwengeziwe noma ukuqinisekiswa.

Umthengisi uthathwa njengomnikazi wezimpahla, kanye nomuntu okwenziwa egameni lakhe isimemezelo sokuthekelisa. Ngakho-ke, ngumthumeli ngaphandle onesibopho sokuthobela yonke imithetho yokukhipha imibhalo.

Thumela amadokhumenti angaphambi kokuhamba

Imithetho yenyunyana ye-EU idinga ukuthi izimpahla zithunyelwe zisuka ku-EU Customs indawo izohlanganiswa yisimemezelo sangaphambi kokuhamba. Ifomu elifanayo naleli elisetshenziselwa ukungenisa, idokhumenti eyodwa yokuphatha (SAD), izosetshenziswa ukuhambisa isimemezelo sangaphambilini nge-elekthronikhi.

Isimemezelo sokuthekelisa kufanele sihanjiswe kwabaphathi beCustoms phakathi nomkhawulo wesikhathi othize ngaphambi kokuba izimpahla zikhishwe ku-EU. Isimemezelo sangaphambi kokuhamba kufanele sibe ngenye yalokhu okulandelayo:

• isimemezelo samasiko

• isimemezelo sokuthekelisa kabusha

• isimemezelo sesifinyezo sokuphuma

Isimemezelo sangaphambi kokuhamba kufanele sifake imininingwane edingekayo ukuze kuhlaziywe ubungozi ngezinjongo zokuphepha nokuphepha.

Amaphuzu afingqiwe 

Lapho uthunyelwa noma uphuma e-European Union, kubalulekile ukwazi amafomu eCustoms adingekayo kanye nezinhlelo zikagesi ezisetshenziswayo. Okunye ukubhaliswa kuzodingeka kuqedwe kusenesikhathi, isibonelo ukusetha i-EORI kanye nezinombolo ze-VAT. Izinqubo ze-elekthronikhi ze-EU kanye nezinhlelo zonke sezimisiwe ukuze kusheshiswe izinqubo zokuthumela ngemikhumbi kwabangenisa impahla ngaphandle nabathumela ngaphandle.

Izinqubo zokugunyazwa kokungenisa kanye nokuthekelisa kwamanye amazwe zilingana ngokubanzi, lapho izimpahla zethulwa emithethweni yentela ehlanganiswe nesimemezelo sentela kusetshenziswa i-SAD kanye nemibhalo esekelayo. Umehluko owodwa obalulekile ukuthi izimpahla ezivela kwamanye amazwe ziyavunyelwa ukuthi zisakazwe mahhala ngaphakathi kwe-EU, futhi ukuze zithekeliswe izimpahla zichazwa kabusha njengezimpahla okungezona ezomphakathi, okusho ukuthi ngeke zisakwazi ukujikeleza ngaphandle kwentela emazweni angamalungu e-EU.

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