For imported goods, in addition to considering the price of goods, there is another problem that consumers can't escape, and that is "tariff". As the saying goes, it is the duty of every citizen to pay taxes according to law. How to calculate the import tariff? The basic calculation formula of import tariff is: import tariff = duty-paid price × import tariff rate. Pay attention to the following points when calculating tariffs: 1. The payment method of import tax is 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. (1) If the declared price of imported goods traded on CIF basis meets the specified "transaction price" conditions, the tax can be directly calculated as follows: Company A imports steel wire rod from Germany 100000 kg, and the transaction price from Tianjin Xingang CIF is 125000 USD. How much customs duties and taxes do I have to pay? It is known that the foreign exchange rate on the day when the customs fills in the tax payment form is US$ 65,438 +000 =847.26 RMB (buying price) and US$ 65,438 +000 =857. 18 yuan RMB (selling price). The tax calculation method is as follows: (1) Check the declared price, and determine the tax rate if it meets the "transaction price" condition. (2) Convert the price of the goods into RMB according to the foreign exchange quotation on the day when the tax payment certificate is issued. The foreign exchange rate on that day is: the middle price of foreign exchange transaction 100 USD = (847.26+857. 1 8)/2 = 852.22 RMB, that is,1USD =8.5222 RMB, and the duty-paid price is125000×. (2) For imported goods concluded under FOB and CFR conditions, the declared price of imported goods should be converted into CIF price before tax calculation according to the above procedures. The basic calculation formula of import tariff is: import tariff = duty-paid price × import tariff rate. According to the calculation formula of tariff.

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Tariff calculation formula Because FOB already includes export tariffs, please take a look at the analysis FOB = product cost+export tariff = product cost+product cost * export tariff rate = product cost *( 1+ export tariff rate), that is, FOB = product cost *( 1+ export tariff rate). It is concluded that product cost = FOB/( 1+ export tariff rate) = 1 10,000/(1+30%) = 769,200. According to the first formula, export tariff = product cost * export tariff rate = 769,200 * 30% = 230.000. It can be calculated directly according to the formula: export tariff = export tariff rate * FOB/( 1+ export tariff rate) Tariff Law Article 29 Taxpayers of imported goods shall declare to the customs at the place where the goods enter or leave the country within 14 days from the date when the means of transport declare entry, and taxpayers of exported goods shall declare to the customs at the place where the goods enter or leave the country, unless it is specially approved by the customs. Import and export goods transported by customs shall be carried out in accordance with the provisions of the General Administration of Customs. Before the arrival of imported goods, taxpayers may go to declare in advance with the approval of the customs. The specific measures shall be formulated separately by the General Administration of Customs. Article 30 Taxpayers shall truthfully declare to the Customs in accordance with the law, and provide the materials needed to determine the customs value, commodity classification, origin and anti-dumping, countervailing or safeguard measures in accordance with the provisions of the Customs. When necessary, the customs may require taxpayers to make supplementary declarations. Article 31 Taxpayers shall classify their declared import and export goods in accordance with the Catalogue and the General Rules for Classification, Category Notes, Chapter Notes, Subheading Notes and Other Classification Notes as stipulated in the Tariff, and classify them into corresponding tariff codes; The customs shall examine and determine the commodity classification of goods according to law. Article 32 The customs may require taxpayers to provide relevant information needed to determine the classification of commodities; When necessary, the customs may organize testing and inspection, and take the results of testing and inspection recognized by the customs as the basis for commodity classification. Article 33 In order to examine the authenticity and accuracy of the declared price, the customs may conduct verification.