The HS customs code of wine import is 22042 10000, and the tax on red wine consists of three parts: tariff+value-added tax+consumption tax. If the import tax is paid in RMB, and the imported goods are denominated in foreign currency, the customs shall calculate the tax in RMB according to the middle price of buying and selling RMB foreign exchange quotation published 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.

Tariff: 14%

Tariff calculation method = customs paid price × 65438+ 0.4% approved by the customs.

The customs duty-paid price is generally CIF (CIF, including cost, insurance and transportation), but if China Customs has doubts about the CIF declared by enterprises, it will check with reference to the prices of similar commodities in the same period.

VAT: 13%

Value-added tax calculation method = component tax value × 13%.

Consumption tax: 10%

Consumption tax calculation method = component tax value × 10%

Taxable value is combined to form taxable value = (duty paid price+tariff) ÷ (1- consumption tax rate).

The composition of taxable value is the basis for calculating value-added tax and consumption tax in the import link.