For example, a company imports a batch of goods, the FOB Los Angeles price is 10000 USD, the known freight rate is 100 USD, the insurance rate is 0.3%, the import tariff rate is 10%, the value-added tax rate is 17%, and the central parity of RMB against USD on the day when the customs issues the tax payment certificate is 65438. Then: import tariff = (10000+100)/(1-0.3%) ×10 %× 8.2 = 8306.9 yuan, and import value-added tax = [(100).
Extended data:
I. Calculation of import duties and taxes
The basic formula for calculating the import tariff is:
Import duty = customs value × import tax rate
Please pay attention to the following points when calculating tariffs:
1. Import tax is paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department.
2. The customs value shall be calculated in RMB yuan and rounded to the nearest yuan. After tax payment, the tax shall be calculated to minutes and rounded off as follows.
3. One ticket of goods below RMB 50 yuan is exempt from customs duties. The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF. According to three commonly used price terms, this paper introduces the calculation of import tax with examples.
References:
Import tariffs _ Baidu Encyclopedia