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Calculation of Dutiable Value and Tariff of Imported Goods

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Calculation of Dutiable Value and Tariff of Imported Goods

Release date:2016-07-27 08:43 Source:http://www.jsfywl.net Click:

Import declaration price for the CIF Tianjin USD500000 the day exchange rate (the middle price) for the USD1 = RMB8.64 Tariff No. column: methanol should be included in the 2905.1100 tax rate of 12%. First calculate the methanol dutiable value as follows: USD5000008.64 = 4320000 yuan) and then calculate the methanol import duties are as follows: 432000012% = 518400 yuan) 2.FOB price. To the foreign port FOB price or from the exporting country to buy foreign countries at the CIF price of foreign transactions must be on the basis of the above price from the port of export or foreign port of exchange to the port of the port before the freight charges and peace as a dutiable value. If the transaction price plus interest should be additional security fee as a dutiable value. The CIF price, the CIF price plus the war risk price, or the price of the CIF price, the price of the CIF price, the price of the CIF, the price of the goods, China's neighboring countries to the two countries common border delivery price of the transaction were to the price as the duty-paid price. The formula is as follows: Duty-paid price = CIF price Import duty = Duty-paid price × Import tariff rate [Example 1] An import and export company imports methanol from Japan. In principle, the amount actually paid. If you can not get the actual amount of payment, you can also foreign shipping system import shipping rates or according to the provisions of the fixed transport charges calculated transportation charges, peace fees according to the Chinese People's Peace Company safe rate. (2) An import and export company imports 5,000 tons of magnesium sulfate from the United States, the import declaration price for the FOB San Francisco USD325000 freight per ton USD40 safe rate of 3 ‰, the price of the import price of the United States, (The middle price) is USD1 = RMB8.64 Calculate the freight as follows: 5000408.64 = 1728000 yuan) and then the import declaration price from the dollar into RMB as follows: 3250008.64 = 2808000 yuan) Finally calculate the dutiable value as follows: Duty tax price = (2808000 + 172800013 ‰) = 45360000.997 = 4549648.95 yuan) ≈ 4549649 yuan) by looking for, magnesium sulfate tax code is 2833.2100 tax rate of 10%, calculate the import of magnesium sulfate import tariffs are as follows: import tariff = 454964910% = 454946.90 yuan ) [Example 3] A unit commissioned a Hong Kong company imported from the British teak wood, freight for 44200 yuan, the safe rate of 0.3%, the commission for the CIF price of 3%, the import declaration price for the CIF Hong Kong USD580000 day exchange rate: USD1 = RMB8.64 First, the import declaration price is converted into RMB as follows: 5800008.64 = 5011200 yuan) to calculate the dutiable value as follows: Dutiable value = (5011200103% + 4420010.3%) = 5221400.20 yuan) ≈5221400 yuan) by looking, teak wood Import tariff number is 4407.2910 tax rate of 9% (excellent) to calculate the import of imports of wood imports of wood imports as follows: import tariffs = 52214009% = 469926 yuan) 3.CFB price (freight and freight prices, including Freight price) to the price of freight and freight prices should be additional security fee as a dutiable value. (4) An import and export company imports 17 tons of formaldehyde from Japan, the safe rate is 0.3%, and the import declaration price is CFR Tianjin USD306000 The foreign exchange price of the day (middle price) is USD1 = RMB8.64 first import declaration price from the US dollar converted into RMB as follows: 3060008.64 = 2643840 yuan) to calculate the dutiable value as follows: Dutiable value = 264384010.3%) = 2651795.39 yuan) ≈2651795 yuan by the search, the import tariff As of 2912.1100 tax rate of 10% (excellent) to calculate the import tariffs on imports of goods as follows: import tariff = 265179510% = 265179.50 yuan) for the sake of calculation, you can calculate the constant. The formula is as follows: constant = 11 safe rate) and then calculate the dutiable value. And then calculate the formula is as follows: Duty-paid price = CFR price × constant on the actual delivery of individual goods did not pay the freight, and the goods are not insured the charges can be discretionary freight and general peace costs. When the goods are imported from land, when calculating the duty-paid price, all freight and so on shall be calculated until the goods arrive in our country's territory. 4. normal wholesale price. If the Customs can not determine the normal wholesale price of the imported goods at the place of sale, the normal wholesale price of the same kind of goods at the place of importation at the time of importation shall be reduced, and the import duties and import links shall be deducted and the normal transportation, Fees and profits as dutiable prices. If the domestic wholesale price of the same type of goods can not be determined or there are other special circumstances, the dutiable value of the goods by the customs assessment. 1 is not subject to domestic tax goods as follows: Dutiable value = domestic market wholesale price / 1 + import preferential tax rate + 20%) 2 should pay the domestic tax goods should be deducted from the domestic tax to calculate the dutiable value. The formula is as follows: Duty-paid price = domestic market wholesale price / [1 + import tariff preferential tax rate +20% + (1 + tariff rate) 1 generation tax rate) on behalf of the tax rate] Note: The above two formula denomination of 20% The deductible from the wholesale price of the profits. [Example 5] M company approved from abroad to import a number of skin care products, the CIF price has been unable to determine the purchase of domestic similar products in the market wholesale price of 925,000 yuan, the domestic consumption tax rate of 8%, set import tariff rates For 15%. Asked to calculate the amount of skin care and hair care products should be tariffs. Duty tax price = 925000 [1 + 15% + 20% + (1 + 15%) 18%) 8%] = 9250001.45 = 637931 yuan) Import duties tax payable = 63793115% = 95690 yuan) Kunshan logistics company

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