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A company imported a machine from Germany. The transaction price is CFR 10/00000 USD, and the foreign exchange conversion rate is 1 USD = RMB 7.0 yuan?
CIF=CFR÷( 1- insurance rate *( 1+ insurance rate)), and the insurance rate is calculated at 10%, then the cif is USD 65438 +00033 1.09.

Tariff = CIF * 0. 1

Customs VAT = (CIF+tariff) *0. 13

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