{"id":787,"date":"2015-02-27T08:55:31","date_gmt":"2015-02-27T07:55:31","guid":{"rendered":"http:\/\/lukasz.seaoo.com\/blog\/?p=787"},"modified":"2020-01-15T12:13:52","modified_gmt":"2020-01-15T11:13:52","slug":"import-towarow-tzw-wartosc-celna","status":"publish","type":null,"link":"https:\/\/www.seaoo.com\/blog\/import-towarow-tzw-wartosc-celna\/","title":{"rendered":"Import towar\u00f3w a tzw. warto\u015b\u0107 celna"},"content":{"rendered":"

Z importem towar\u00f3w (nie myli\u0107 ze sprowadzaniem towar\u00f3w z terenu UE) nieod\u0142\u0105cznie wi\u0105\u017ce si\u0119 procedura odprawy celnej, a wraz z ni\u0105 tzw. warto\u015b\u0107 celna towar\u00f3w.<\/p>\n

C\u00f3\u017c to takiego ta warto\u015b\u0107 celna (tzw. warto\u015b\u0107 statystyczna), co ma na ni\u0105 wp\u0142yw, jak si\u0119 j\u0105 liczy – przeczytajcie poni\u017cej.<\/p>\n

Hipotetyczna sytuacja – aczkolwiek prawie z \u017cycia wzi\u0119ta:<\/p>\n

– importer o\u015bwietlenia LED
\n– import z Chin
\n– zakup towaru w listopadzie 2014 (to istotne!)
\n– dostawa w po\u0142owie lutego 2015 (to istotne!)
\n– warunki zakupu wg. Incoterms – EXW Shenzhen (to istotne!)
\n– warto\u015b\u0107 EXW Shenzhen – 10000 USD
\n– transport morski
\n– drobnica<\/p>\n

Klient w listopadzie 2014 roku zakupi\u0142 parti\u0119 o\u015bwietlenia LED (dla pokazania problemu przyjmijmy, \u017ce by\u0142y to \u017car\u00f3wki o kodzie celnym 8543 70 90 99 ze stawk\u0105 c\u0142a 3,7%). Dostali\u015bmy zlecenie na transport tego \u0142adunku od fabryki, wi\u0119c byli\u015bmy odpowiedzialni za ca\u0142y proces transportowy. W momencie p\u0142atno\u015bci za towar (przypomn\u0119 – listopad 2014) przelicza\u0142 warto\u015b\u0107 dolara wed\u0142ug kursu z listopada – 3,3827 (kurs NBP z dnia 21\/11\/2014). Fabryka wyprodukowa\u0142a towar, \u0142adunek odebrali\u015bmy i wys\u0142ali\u015bmy w podr\u00f3\u017c morsk\u0105. Do Polski towar przyby\u0142 02\/02\/2015. Dokumentacja by\u0142a przez nas sprawdzona wcze\u015bniej, wi\u0119c mieli\u015bmy 100% pewno\u015bci, \u017ce wszystko w „papierach” jest w porz\u0105dku.<\/p>\n

Dokumenty (faktura, packing list, deklaracja zgodno\u015bci, karta kontenera, deklaracja drobnicy, faktura transportowa) przekazane zosta\u0142y agencji celnej celem sporz\u0105dzenia zg\u0142oszenia celnego. Agencja zg\u0142oszenie przygotowa\u0142a, wys\u0142a\u0142a xml’a do UC, UC komunikat przyj\u0105\u0142 i odprawi\u0142 \u0142adunek bez weryfikacji – co jest naszym ulubionym sposobem \ud83d\ude09<\/p>\n

Towar po odprawie dostarczyli\u015bmy do klienta i wys\u0142ali\u015bmy mu pakiet dokument\u00f3w tj.: nasz\u0105 faktur\u0119 i PZC. W zamian dostali\u015bmy reklamacj\u0119 naliczenia c\u0142a oraz granicznego podatku VAT. Klient kwestionowa\u0142 kurs waluty, oraz sam spos\u00f3b wyliczenia nale\u017cno\u015bci.<\/p>\n

Wyliczenia oczywi\u015bcie by\u0142y prawid\u0142owe, a reklamacja klienta wynika\u0142a z jego niewiedzy o tym co i jak jest liczone oraz sk\u0105d bior\u0105 si\u0119 poszczeg\u00f3lne warto\u015bci.<\/p>\n

Warto\u015b\u0107 towaru w dniu zakupu na EXW Shenzhen – 33827 PLN.<\/p>\n

I tak, wed\u0142ug klienta towar powinien by\u0107 oclony wed\u0142ug kursu z dnia zakupu – czyli LISTOPAD 2014, tj. 1 USD = 3,3827 PLN. Niestety w tzw. mi\u0119dzyczasie kurs waluty znacznie wzr\u00f3s\u0142 i do odprawy celnej wzi\u0119ty zosta\u0142 kurs celny obowi\u0105zuj\u0105cy w lutym 2015 tj. 1 USD = 3,7358 PLN. Jak mo\u017cna sobie szybko wyliczy\u0107 warto\u015b\u0107 \u0142adunku w dniu odprawy celnej wynosi\u0142a 37358 PLN. W ci\u0105gu 3 miesi\u0119cy warto\u015b\u0107 wzros\u0142a o 3531 PLN – tylko ze wzgl\u0119du na kursy walut!<\/p>\n

Ale to nie koniec! Klient kupi\u0142 \u0142adunek na warunkach EXW, a wi\u0119c do warto\u015bci celnej nale\u017cy doliczy\u0107 WSZYSTKIE koszty „po\u015brednie” pomi\u0119dzy EXW Shenzhen a granic\u0105 UE. Hipotetycznie za\u0142\u00f3\u017cmy, \u017ce wszystkie koszty wynios\u0142y 4000 PLN, w tym koszty od EXW Shenzhen do FOB Shenzhen to 1000 PLN, a koszty frachtu to kolejne 1000 PLN, koszty THC i odprawa to kolejne 1000 PLN i wreszcie dostawa do magazynu klienta to ostatnie 1000 PLN.<\/p>\n

Aby wyliczy\u0107 nale\u017cno\u015bci celno-podatkowe do zap\u0142aty na granicy, do warto\u015bci \u0142adunku wyliczonej wed\u0142ug kursu celnego (37358 PLN) nale\u017cy doliczy\u0107 2000 PLN koszt\u00f3w po\u015brednich do c\u0142a, i kolejne 1000 PLN do podstawy VAT. Robi si\u0119 to stosuj\u0105c tzw. korekty warto\u015bci w zg\u0142oszeniu celnym.<\/p>\n

I teraz wyliczanki – najpierw wed\u0142ug klienta:<\/p>\n

– warto\u015b\u0107 \u0142adunku – 33827 PLN
\n– c\u0142o – 33827 x 3,7% = 1252 PLN
\n– VAT – 33827 x 23% = 7780 PLN
\n– \u0142\u0105cznie – PLN 9032<\/p>\n

I smutna rzeczywisto\u015b\u0107:<\/p>\n

– warto\u015b\u0107 \u0142adunku – 37358 PLN
\n– warto\u015b\u0107 frachtu do granicy UE – 2000 PLN
\n– warto\u015b\u0107 frachtu drogowego w PL – 1000 PLN
\n– c\u0142o – 39358 (*) x 3,7% = 1456 PLN
\n– VAT – 41814 (**) x 23% = 9617 PLN
\n– \u0142\u0105cznie – PLN 11073<\/p>\n

(*) 37358 + 2000
\n(**) 39358 + 1456 + 1000<\/p>\n

R\u00f3\u017cnica niebagatelna bo w kwocie 2041 PLN.<\/p>\n

Zatem drodzy importerzy musicie mie\u0107 z ty\u0142u g\u0142owy, \u017ce warto\u015b\u0107 celna to nie tylko warto\u015b\u0107 \u0142adunku, ale te\u017c szereg innych czynnik\u00f3w kt\u00f3re SKUTECZNIE zwi\u0119kszaj\u0105 kwot\u0119 nale\u017cno\u015bci do zap\u0142aty.<\/p>\n

Niezmiennie zach\u0119cam do korzystania z us\u0142ug SEAOO.com<\/a> – szybka wycena fracht\u00f3w drobnicowych online i brak ukrytych koszt\u00f3w dodatkowych!<\/p>\n","protected":false},"excerpt":{"rendered":"

Z importem towar\u00f3w (nie myli\u0107 ze sprowadzaniem towar\u00f3w z terenu UE) nieod\u0142\u0105cznie wi\u0105\u017ce si\u0119 procedura odprawy celnej, a wraz z ni\u0105 tzw. warto\u015b\u0107 celna towar\u00f3w. C\u00f3\u017c to takiego ta warto\u015b\u0107 celna (tzw. warto\u015b\u0107 statystyczna), co ma na ni\u0105 wp\u0142yw, jak si\u0119 j\u0105 liczy – przeczytajcie poni\u017cej. Hipotetyczna sytuacja – aczkolwiek prawie z \u017cycia wzi\u0119ta: – …<\/p>\n","protected":false},"author":2,"featured_media":789,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[3,139,4],"tags":[111,117,114,41,103,16,86,47,113,43,112,110,115,116],"class_list":["post-787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-import","category-slownik-spedytora","category-transport-morski","tag-brazylia","tag-celna","tag-celny","tag-chiny","tag-clo","tag-import","tag-indonezja","tag-korea","tag-kurs","tag-usa","tag-vat","tag-vietnam","tag-waluty","tag-wartosc"],"_wp_page_template":null,"_publicize_pending":null,"publicize_twitter_user":null,"_wpas_done_4647298":null,"_publicize_done_external":null,"_wpas_skip_4647132":null,"_wpas_skip_4647298":null,"_wp_attached_file":null,"_wp_attachment_metadata":null,"publicize_facebook_url":null,"publicize_twitter_url":null,"_wpas_mess":null,"_wpas_done_4647132":null,"_menu_item_type":null,"_menu_item_menu_item_parent":null,"_menu_item_object_id":null,"_menu_item_object":null,"_menu_item_target":null,"_menu_item_classes":null,"_menu_item_xfn":null,"_menu_item_url":null,"_ht_post_sidebar":"sidebar-left","_ht_post_view_single":"1","_ht_pf_gallery_post_title":"1","_ht_pf_gallery_post_excerpt":"1","_ht_pf_image_post_title":"1","_ht_pf_image_post_excerpt":"1","_ht_pf_video_post_title":"1","_ht_pf_video_post_excerpt":"1","_ht_pf_audio_post_title":"1","_ht_pf_audio_post_excerpt":"1","_ht_pf_quote_post_title":"1","_ht_pf_quote_post_excerpt":"1","_ht_pf_link_post_title":"1","_ht_pf_link_post_excerpt":"1","_ht_pf_status_post_title":"1","_ht_pf_status_post_excerpt":"1","_ht_pf_chat_post_title":"1","_ht_pf_chat_post_excerpt":"1","_thumbnail_id":"789","_ht_page_sidebar":null,"_yoast_wpseo_metadesc":"Warto\u015b\u0107 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towar\u00f3w a warto\u015b\u0107 celna<\/title>\n<meta name=\"description\" content=\"Warto\u015b\u0107 celna, kurs celny - co to jest i dlaczego ma znacz\u0105cy wp\u0142yw na wysoko\u015b\u0107 nale\u017cno\u015bci\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.seaoo.com\/blog\/import-towarow-tzw-wartosc-celna\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Import towar\u00f3w a warto\u015b\u0107 celna\" \/>\n<meta property=\"og:description\" content=\"Warto\u015b\u0107 celna, kurs celny - co to jest i dlaczego ma znacz\u0105cy wp\u0142yw na wysoko\u015b\u0107 nale\u017cno\u015bci\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.seaoo.com\/blog\/import-towarow-tzw-wartosc-celna\/\" \/>\n<meta property=\"og:site_name\" content=\"\u2705 Seaoo.com | Blog\" 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