Ukubala iindleko zokungenisa amathoyizi enziwe ngamaplanga ukusuka eTshayina ukuya e-UK kubandakanya amacandelo amaninzi, kubandakanywa ixabiso lokuthenga, iindleko zokuthumela ngenqanawa, imirhumo yempahla, i-VAT, kunye nezinye iindleko ezinxulumene noko. Nalu ucazululo oluneenkcukacha lokukunceda ukubala ixabiso lilonke:
1. Iindleko zeMveliso
A. Ixabiso leYunithi
- Eli lixabiso ngeyunithi ovumelana ngayo nomthengisi. Inokwahluka ngokusekelwe kubungakanani bomyalelo, umgangatho wezinto eziphathekayo, kunye nemigaqo yomthengisi.
B. Iindleko zeMveliso zizonke
[ umbhalo{Ixabiso lilonke leMveliso} = umbhalo{Ixabiso leYunithi} amaxesha umbhalo{Ubungakanani obuodolweyo} ]
2. Iindleko zokuthumela ngenqanawe
A. Iintlawulo zoThutho
- Uloyiko lomoya: Iyakhawuleza kodwa ibiza kakhulu. Ifanelekile kwiimpahla ezincinci okanye ezingxamisekileyo.
- UThutho loLwandle: Ixabiso eliphantsi kwixabiso elikhulu kodwa liyacotha.
B. Ukubalwa kweendleko zoThutho
[ umbhalo{Iindleko zoThutho} = umbhalo{Ixabiso loThutho ngeCBM nganye okanye Ubunzima} amaxesha okubhaliweyo{Umthamo okanye Ubunzima boThutho} ]
C. Iindleko ezongezelelweyo zokuThumela
- I-inshurensi: Ngokuqhelekileyo i-0.3-0.5% yexabiso lomthwalo.
- Ukuphatha Iintlawulo: Iindleko zokuphatha iimpahla kumazibuko.
3. ImiSebenzi yeCustoms
A. Ukubalwa koMsebenzi
- Umyinge womsebenzi wezinto zokudlala, ezifana namathoyizi omthi, ngokubanzi uwela phantsi kwekhowudi ye-HS 9503 kwaye unokuba malunga ne-4.7% kodwa kufuneka uqinisekiswe ngeTarifi yoRhwebo yase-UK yamva nje.
[ umbhalo{Iindleko zoMsebenzi} = ekhohlo( umbhalo{Ixabiso lilonke leMveliso} + umbhalo{Iindleko zoThutho} ekunene) amaxesha okubhaliweyo{Ixabiso leMveliso} ]
4. I-VAT (Irhafu eyongeziweyo kwiXabiso)
A. Ukubalwa kweVAT
- I-VAT idla ngokuba yi-20% e-UK, isetyenziswa kwisixa-mali seendleko zemveliso, iindleko zokuthumela ngenqanawa, kunye nomsebenzi.
[ umbhalo{VAT} = ekhohlo( umbhalo{Ixabiso lilonke leMveliso} + umbhalo{Iindleko zoThutho} + umbhalo{Indleko yoMsebenzi} ekunene) amaxesha okubhaliweyo{Ixabiso leVAT} ]
5. Ezinye Iindleko
A. Imirhumo yokuCoca iCustoms
- Imirhumo yokuphatha amaphepha ezinto eziqhelekileyo, edla ngokuhlawuliswa ngabathumeli bempahla okanye abathengisi bempahla.
B. UkuGcina nokuPhatha iiNtlawulo
- Iindleko zokugcina iimpahla kunye nokuphatha iimpahla xa ufika e-UK.
C. UThutho lwangaphakathi kwelizwe
- Iindleko zokuthutha iimpahla ukusuka kwizibuko ukuya kwindawo yakho yokugcina impahla okanye kwiziko lokuhambisa.
6. Ubalo lweendleko zizonke
Dibanisa zonke iindleko zokufumana ixabiso lilonke elifunyenweyo lezinto zokudlala ezenziwe ngamaplanga:
[ \text{Total Landed Cost} = \text{Total Product Cost} + \text{Freight Cost} + \text{Duty Cost} + \text{VAT} + \text{Other Costs} ]
Umzekelo wokubala
Masibale iindleko zomyalelo we-1,000 yamathoyizi okhuni axabisa i-$ 2 ngeyunithi nganye, ethunyelwa ngolwandle ngexabiso lempahla ye-300 yeedola, kunye nexabiso le-4.7%.
- Iindleko zeMveliso
[ \text{Total Product Cost} = \$2 \times 1000 = \$2000 ] - Imali yohambisa ngenqanawe
[ \text{Freight Cost} = \$300 ] - UMrhumo weCustoms
[ \text{Duty Cost} = (\$2000 + \$300) \times 0.047 = \$107.9 ] - I-VAT
[ \text{VAT} = (\$2000 + \$300 + \$107.9) \times 0.20 = \$481.58 ] - Ezinye Iindleko
Qikelela iindleko ezongezelelweyo ezifana nokukhutshwa kwezithethe kunye neentlawulo zokuphatha iyonke i-$ 150. - Iindleko ezizisiweyo zizonke
[ \text{Total Landed Cost} = \$2000 + \$300 + \$107.9 + \$481.58 + \$150 = \$3039.48 ]
Isishwankathelo
- Iindleko zeMveliso: $2000
- Iindleko zoThutho: $300
- UMrhumo weCustoms: $107,9
- I-VAT: $481,58
- Ezinye Iindleko: $150
- Iindleko zizonke: $3039,48
Ukuguqula oku kwi-GBP, sebenzisa izinga lotshintshiselwano lwangoku. Ukuba i-$1 = £0.75, ngoko:
[ \text{Total Cost in GBP} = 3039.48 \times 0.75 = £2279.61 ]
Iingcebiso zoLawulo lweeNdleko
- Thetha iMigaqo eNgcono: Sebenza ekunciphiseni ixabiso leyunithi, iindleko zokuthumela ngenqanawa, okanye uthethathethwano ngemigaqo yokuhlawula engcono.
- Lungiselela Ukuhanjiswa: Cinga ngokuhlanganisa ukuthunyelwa kwempahla ukuze wonge iindleko zothutho.
- UCwangciso lweCustoms: Hlela ngokufanelekileyo iimveliso ukuqinisekisa ukuba amaxabiso erhafu achanekileyo kunye nokunciphisa iindleko.
- Amaxabiso oTshintsho: Ukubeka iliso kunye nokusebenzisa amaxabiso otshintshiselwano avumayo kwiintlawulo.
- Iiodolo ezininzi: Ukuodola ngobuninzi kunokunciphisa ixabiso leyunithi nganye kunye nemirhumo yokuthumela.
Ngokuphula icandelo ngalinye leendleko kunye nokuqonda apho unokwandisa khona, unokulawula ngokufanelekileyo kwaye unciphise ixabiso elipheleleyo lokungenisa amathoyizi omthi ukusuka eChina ukuya e-UK.
