ESHOBORORA Y’EBIGAMBO EBIRIMU

Emiringo gw’emihendo/ Customs valuation.

Ogu nomuringo gumwe customs obwe kutaho emihendo n’mushoro aha bintu ebya magunzi ebikutaha omu heihanga kurugirira ‘ha buguzi no mugasho gwabyo.

Omuhendo gwa customs

Ogu omuhendo gwa customs ogugyerekirwe gubasiise ebigyedererwa n ‘eshoroza yömushoro gwebintu ebiri kutaaha omu eihanga.

Ebyamanguuzi ebikwija omu’hainga biri kukozesa egaari y’omwika n’ebindi birikurabir’ maizi, emishoro neb’ erimu’ emihendo eshashurirw ebintu, esente ‘zishashwirwe ishuwaresi n’entambura. (Cost+insurance+Freight).

Emishoro ey Advarolem

Égi ne mihendo n’omushoro ogu shashwirwe kurungirira aha muhendo gwe bintu ebiretsirwe nigukiira kworekwa omu bicweka bya pasenta (%). Egi egyereka neyahukana ahar egy’ emihendo eri kurungiriir’ kumpima ebintu ebimwe omu numba, oburemeezi, obwingi Na maani!

Egi nayo nebaasa kuba egyereka erimu advalorem, n’endiijo emihendo nkey ‘emyenda, 3.5 kilo ninga 3.5% buri kiri ah’iguru, okusharamu nikiringirira aha kilo eziri ahaiguru yenzo kilo! Emihendo! Emihendo negyereka ya customs omu Uganda erikwihwa aha bintu ebitari bimwe Na bimwe, nekirwa kuhandikwa omu katabo ka Uganda Gazzette buuri mwaka gwe bye sente.

Emiringo y’emihendo eyi bakuta ‘ha ebintu ebikureteera omu eihanga.

Hariho emiringo mukanga (6) eyensi yoona omu kugyereka emihendo ne mishoro ye bintu ebiri kutaaha omu eihanga, ebi byoona birambikiire omu mateeka nga World Trade Organisation. Ezi nizikozesebwa kurugirira, nko kutwayurekwa eri gulu (advalorem).

1. |Egi in mesadi eyo kubanza omu gyereka emihendo. Kandi nigwo muhendo ogushashuriirra ebintu ebintuziirwe kutwarwa aheeru yéihanga. Hariiho’bushoshorekye kubaasa kugikozesa. Bingi nihwaho ninga byogyerwaho! Nka komisoni ninga enyogyeza.

Ekikuru

Egi yaaba etari kubaasa kukora endiijo neza kugyezebwaho kutunga omuhendo gwébintu bya kasitomuzi.

1. Egi mesadi ne gyereka emihendo kurungirira aha bintu ebIri kushushana omu buntu bukye nka erangi ningashi zaba niringa omu ensi emwe!
2. Mesadi egi nereeba ebintu ebiri kushushana, kandi ebya hererukiire kuraba omu cutoms. Bishemereire kuba nibihanisibwa! Kasitoma yaaba atakubabsa kushanga ekyo nabasa kutunga ekindi ekiri kukora omuriimo gumwe! Ekyo kureberaaho Colgate Na close up, LG ninga Samsung (ebi nibikora ekintu kimwe). Kandi bishemereire kuba ni biringa omunsi emwe.
3. Egi mesadi, nekozesebwa kuringirira aha muhendo ‘gwa heigulu gwe ‘bintu ebitahire omu eihanga. Esente ezenyima ne mishoro nibihwaho kutunga omuhendo gwa cutoms. Emwe emihendo ninka;

• Viyeti, import duty, and excise Duty.
• Amagooba ne ‘sente ezindi ezishohozibw’ omu kutambuz’ ebintu omu katare. Ezo kumpangiisa enju na’kushashura abakozi!
• Esente ezindi ezishohozibwe bwanyima yébintu kutaha omuh’eihanga. Eze ntambura nebindi kuhiika omu warehouse!

1. Egi mesadi netunga omuhendo kurugirira esente ezishohozibwe omu kukora ebintu ebiri omu katare. (Production costs). Ne esente azo kubitunda nazo. nibazibara aha! Nibaba bain’ okutunga ebirikukwata aha bintu ebi kurunga omu eihanga eri kutunda.
2. Aha, customs neza kutamu amagyenzi agendas aha bwokuba endijjo emihendo neba yarema kugyezaho kwaguhitsyaho purosesi. Baine okureba ngu batunga value.

Customs ne taho emihendo eri kukozesa mesadizi ahaiegulu nigashi agandi makuru agashemereire!

Ebiri omu mihendo ya customs.

Emihendo ya Customs eri ebi.         

1. Egi erimu omuhendo nigashi esente ezishashuriirwe ebintu ‘ebiri omu muhanda, emotoka eri kubitwara, omunsi endijo!
2. Esente ezishashwirwe emotoka, oba egaari y’omwika eri kutambuz’ebintu nigashi byaba biri aha’ maizi.ahi biri kuuza ‘omunsi endijo. Kwonka byaba biri aha nyonyi, sente zentambula niba zitashashwirwe.
3. Okumpanga ebintu n’okumpangurura e’ntwara yoona ey’ebintu kuhiika ‘munsi endiijo, byoona nibibarirwaho hamwe!
4. Esente za ishuwarensi nanzo niba zirimu!
5. Esente ezo kukyebera ebintu bitaka pakiirwe nikiira kushashurwa orikuleeta ebintu ninga gavumenti, ebintu eyi bikuba nibigyenda. Okyebera kw’ebintu nikurungirira aha kirangiro, omunsi eye bintu eyi bikuuza. Eki nikyetangwa Na munonga haba hariiho ba Dona, ahi ebintu bikurunga. Nibabasa kushashura, ezi esente ezo kukyebera tiziine kakwate neza customs ninga egyereka yoona eye mihendo ya customs.

Sente ezindi ezi kweyongyeramu omu mihendo gya Customs.

Enkoragana eya East African Community EACMA ne ndambikka yaayo, nengira NGU ebishare ebindi ebiri kweyongeramu ‘omu mihendo gya customs aha bintu nobundi buhereza, zaaba zitari sente eza shashurirwe ebintu bikunza omu eihanga, zishemereire kwogyerwaho! Ebi ebishare ne mihendo ya customs harimu ebi;

1. Kasu ninga ezo bwebembezi ezihirwemu kungura koteyaina endijo.
2. Esente zokupakiira ebintu ebiguziirwe.
3. Obuyambi bwoona obukuheebwa kumpakiira ebiguziirwe (ebintu no bundi buhereza) bihebwa kitund’owomugunzi bikunza kukozesebwa omu kwogyeraho ‘omutindo aha binguziire.
4. Enyonyeza n’sente za licence eri kukwikiriza kukora.
5. Ezindi esente ezi kurunga omu kutunda ebintu byoona ebiretsirwe omu ‘eihanga.
6. Esente za turasipotana ishuwarensi kurunga omwikorero, kuhiika aha mwaro no munsi ahi emigungu eri kunza.

Esente zo kukoma no kusiiba ebintu ebikunza obuseri bwa mayanja! Oteiremu ebikozesa, ezo bukozi ebi byoona niba biri omu mihendo egigyerekire omu customs