{"id":793,"date":"2020-10-07T07:21:11","date_gmt":"2020-10-07T07:21:11","guid":{"rendered":"https:\/\/www.1aruandlus.ee\/?p=793"},"modified":"2020-12-09T12:00:29","modified_gmt":"2020-12-09T10:00:29","slug":"mis-on-tollivaartus","status":"publish","type":"post","link":"https:\/\/www.1aruandlus.ee\/en\/tolliteenused\/mis-on-tollivaartus\/","title":{"rendered":"Mis on tolliv\u00e4\u00e4rtus?"},"content":{"rendered":"<p>Tolliv\u00e4\u00e4rtus on imporditava kauba v\u00e4\u00e4rtus, mille alusel m\u00e4\u00e4ratakse deklareeritavale kaubale v\u00e4\u00e4rtuse j\u00e4rgi arvestatavad maksud.<\/p>\n\n\n\n<p>Kaupadele tuleb m\u00e4\u00e4rata tolliv\u00e4\u00e4rtus selleks,et kohaldada tollitariifistiku ja muude \u00f5igusaktidega etten\u00e4htud mitte tariifseid meetmeid.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.1aruandlus.ee\/en\/tolliteenused\/tollivaartuse-maaramise-meetodid-1aruandlus-tolliteenused\/\">Tolliv\u00e4\u00e4rtuse m\u00e4\u00e4rab<\/a> ja deklareerib deklarant (kauba omanik v\u00f5i tema volitatud isik)<\/p>\n\n\n\n<p>Tolliv\u00e4\u00e4rtus tuleb m\u00e4\u00e4rata s\u00f5ltumata sellest,kas tasutakse impordimakse v\u00f5i mitte,sest tollil on kohustus koguda statistikat kaubavahetuse kohta.<\/p>\n\n\n\n<p>Kauba esmane tolliv\u00e4\u00e4rtus on&nbsp;<strong>tehinguv\u00e4\u00e4rtus<\/strong>, st ekspordiks \u00fchenduse tolliterritooriumile m\u00fc\u00fcdud&nbsp;<strong>kauba eest tegelikult makstud v\u00f5i makstav hind<\/strong>, mida ostja maksis v\u00f5i maksab m\u00fc\u00fcjale (LTS art 70).<\/p>\n\n\n\n<p>Tegelikult makstud v\u00f5i makstavale hinnale lisatakse kauba importimisel ostja poolt tehtud kulutused, mis kuuluvad tolliv\u00e4\u00e4rtusesse (LTS art 71). Makstud v\u00f5i makstavale hinnale ei lisata kauba importimisel tehtud kulutusi, mis ei kuulu tolliv\u00e4\u00e4rtusesse.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-1-aruandlus\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"jEKvmFJGQI\"><a href=\"https:\/\/www.1aruandlus.ee\/en\/tolliteenused\/tollivaartuse-maaramise-meetodid-1aruandlus-tolliteenused\/\">Tolliv\u00e4\u00e4rtuse m\u00e4\u00e4ramise meetodid<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Tolliv\u00e4\u00e4rtuse m\u00e4\u00e4ramise meetodid&#8221; &#8212; 1Aruandlus\" src=\"https:\/\/www.1aruandlus.ee\/tolliteenused\/tollivaartuse-maaramise-meetodid-1aruandlus-tolliteenused\/embed\/#?secret=jEKvmFJGQI\" data-secret=\"jEKvmFJGQI\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>","protected":false},"excerpt":{"rendered":"<p>Tolliv\u00e4\u00e4rtus on imporditava kauba v\u00e4\u00e4rtus, mille alusel m\u00e4\u00e4ratakse deklareeritavale kaubale v\u00e4\u00e4rtuse j\u00e4rgi arvestatavad maksud. Kaupadele tuleb m\u00e4\u00e4rata tolliv\u00e4\u00e4rtus selleks,et kohaldada tollitariifistiku ja muude \u00f5igusaktidega etten\u00e4htud mitte tariifseid meetmeid. Tolliv\u00e4\u00e4rtuse m\u00e4\u00e4rab ja deklareerib deklarant (kauba omanik v\u00f5i tema volitatud isik) Tolliv\u00e4\u00e4rtus tuleb m\u00e4\u00e4rata s\u00f5ltumata sellest,kas tasutakse impordimakse v\u00f5i mitte,sest tollil on [&hellip;]<\/p>","protected":false},"author":1,"featured_media":796,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[57],"tags":[125,58,124],"class_list":["post-793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tolliteenused","tag-tehinguvaartus","tag-tolliteenused","tag-tollivaartus"],"_links":{"self":[{"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/posts\/793","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/comments?post=793"}],"version-history":[{"count":3,"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/posts\/793\/revisions"}],"predecessor-version":[{"id":802,"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/posts\/793\/revisions\/802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/media\/796"}],"wp:attachment":[{"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/media?parent=793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/categories?post=793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.1aruandlus.ee\/en\/wp-json\/wp\/v2\/tags?post=793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}