Uthutho lukaloliwe lusebenzisa oololiwe ukuthutha iimpahla ezifana neemoto, iimveliso zamahlathi, nezinto ezikrwada. Iyakhawuleza kunothutho lwendlela kunye nolwandle, kodwa inokufuna uthutho olongezelelweyo ngendlela ukufikelela kwindawo yokugqibela.
Uthutho lwaselwandle lubhekisa ekuthuthweni kwempahla ngolwandle. Kurhwebo lwehlabathi, i-80-90% yempahla ithuthwa ngolwandle. Ngelixa uthutho lwaselwandle luthatha ixesha elide kunezinye iindlela, lubonelela ngoncedo olubalulekileyo, olufana nokugcinwa okuphantsi kwemijelo yamanzi, umthamo ophezulu wokuthutha izixa ezikhulu, kunye neendleko eziphantsi ngokwentelekiso.
Uthutho ngenqwelomoya lwamazwe ngamazwe lubhekiselele ekuthuthweni kwempahla ukuya kumazwe ngamazwe ngenqwelomoya. Ngokuqhelekileyo isetyenziselwa iimpahla ezifuna ukuthuthwa ngokukhawuleza kunye nemigama emide, njengezinto zexabiso eliphezulu, izinto ezitshabalalayo, okanye izinto ezithatha ixesha. Uncedo lothutho lomoya lwamazwe ngamazwe lubandakanya isantya, ukhuseleko, kunye nokukwazi ukufikelela kwiindawo zehlabathi jikelele.
I-INTL yezothutho ezininzi zothutho zisebenzisa iindlela ezininzi zothutho, ezifana nendlela, uloliwe, ulwandle, okanye umoya, kwinkqubo enye, ngokuqhelekileyo igutyungelwe sisivumelwano sothutho esinye.
Inkonzo yezothutho ye-DDP (i-Delivered Duty Paid), ekwabizwa ngokuba yinkonzo yendlu ngendlu, ibhekisa kwinkonzo yezothutho epheleleyo ukusuka ekuthatheni iimpahla kumnyango womthengisi ukuya kumnyango wabathengi. Inkampani ethumela imithwalo iya kuba noxanduva lokuthutha lonke, ukukhutshwa kwempahla kunye neerhafu. Ikowuteshini yeDDP eneneni lixabiso eliquka konke ukusuka kwindlu ngendlu.
Abantu abaninzi ekuqaleni abaqondi ukuba kuthetha ukuthini ukuhanjiswa kweempahla ze-ATA; eneneni, yindlela eyilelwe ngokukodwa ukuthunyelwa kwempahla ngaphandle okwethutyana phantsi kwenkqubo yerhafu. Le nkqubo yenze ukuba ukuthatha inxaxheba kwimiboniso yaphesheya ibe yinto eqhelekileyo, ivumela iinkampani ezibonisayo ukuba zibambe ngokukhawuleza ukukhutshwa kwamasiko ngelixa zinciphisa iinkqubo ezininzi kunye neendleko.
Isisombululo sokuthumela kufuneka sithathele ingqalelo iimfuno ezithile zeempahla, imo yezothutho yendawo ekuyiwa kuyo, iimfuno ezikhethekileyo zomthengi, kunye nobungozi obunokubakho kuyo yonke inkqubo yothutho. Oku kulandelayo zizicwangciso ezineenkcukacha zeemfuno zothutho ezahlukeneyo, kubandakanywa uthutho lwezothutho, uthutho oluyimfihlo, uthutho lwemithwalo yeprojekthi enkulu, kunye nesicwangciso sothutho ngokubanzi.
I-Out Of Gauge (OOG) ibhekisa kwizikhongozeli ezikhethekileyo ezisetyenziselwa ukulayisha iimpahla, ezihlelwe ngokweendidi ezahlukeneyo ezifana nomphezulu ovulekileyo, irack eflethi, ireefer, ihanger yokunxiba, kunye nezikhongozeli zetanki. I-DG, okanye iMpahla eyiNgozi, ibhekisa kwizinto ezineepropati ezinobungozi kulungiselelo.
Iinkonzo zogcino zibandakanya ukunika abathengi izisombululo ezahlukeneyo ezinxulumene nendawo yokugcina impahla, kubandakanya ugcino lwempahla, ulawulo, ukulayishwa kunye nokothula, kunye nokuhlelwa.
