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Import goods customs value and the calculation of the tariff
Time£º2015-5-22 Source£º GREENSAILING INTERNATIONAL

 import declaration price is usd 500000 on foreign exchange quotation CIF tianjin (median) is $1 = RMB 8.64 tariff column: methanol should be classified as 2905.1100 rate of 12%. To calculate the customs value of methanol is as follows: usd 5000008.64 = $4320000) to calculate the methanol should pay import duties are as follows: 432000012% = 518400 RMB) 2. The FOB price. With foreign port FOB price or buy from exporting countries to foreign ports CIF price must respectively on the basis of the above price plus from the port of shipment or port of the foreign loans before shipped to the port of freight and peace as the customs value. If interest plus freight price should plus peace as the customs value. Customs value should be within plus freight, and peace, and other miscellaneous fees, import goods customs value and the calculation of the tariffs ¡¿ 1. CIF price at Chinese ports CIF price, CIF price plus commission price, CIF price and war risk of price or and China's neighboring countries to place their Shared border delivery price respectively as the customs value at this price. Its computation formula is as follows: the customs value = CIF price = customs value x import tariffs on imports of tariff rates [example 1] some import and export company imported from Japan methanol. In principle, should be calculated on the actual amount paid. If unable to obtain the actual payment amount, the system can also be foreign shipping import freight rate or fixed calculation freight, the freight rate as stipulated in the consultation fee according to the Chinese people's peace peace company rate calculation.  Its computation formula is as follows: the customs value = GFR1 peace rate) [example 4] some import and export company imported from Japan 17 tons of formaldehyde, peace rate 0.3%, import declaration price for CFR tianjin usd 306000 on the day of the exchange rate quoted price (middle) is $1 = RMB 8.64 to import declaration price by us dollar into renminbi is as follows: 3060008.64 = $2643840) to calculate the customs value is as follows: the customs value = 264384010.3%) = 2651795.39 yuan) material $2651795) after the search, the import tariff number listed as 2912.1100 rate is 10% (optimal) calculate the import tariffs on imported goods amount is as follows: 265179510% import duties = = 265179.50 yuan) in order to calculate conveniently, can calculate the constant first. Its computation formula is as follows: constant rate = 11 peace) to calculate the customs value. Computation formula is as follows: the customs value = CFR price x constant to individual goods without pay the freight, actually and add rocky when goods for not the duty of freight and general peace. For the goods imported by land, to calculate the customs value, all should add freight, etc shall be calculated until the goods arrive in our country the frontier. 4. The normal wholesale price. Not sure if the customs in pushing the sale of imported goods wholesale price normally, should be to declare the import country enter the location of the normal wholesale price of similar goods, minus the import tariff and import link tax and import after normal transportation, storage, operating expenses and profits as the customs value. If domestic destination cannot be determined the normal wholesale price of similar goods or other special circumstances, the customs value of the goods by the customs valuation. 1) computation formula is as follows: domestic tax goods the customs value = domestic market wholesale prices / 1 + import preferential tax + 20%) 2 should pay taxes domestic goods shall be deducted the domestic tax, calculate the customs value. Its computation formula is as follows: the customs value = domestic market wholesale prices/(1 + preferential import tariff rate + 20% + (1 + tariff rates) 1 tax levy taxes) generation rate] note: more than 20% of the denominator for the two formulas deduction from the wholesale price of the cost of profits. In [5] M is approved, the imported from abroad a number of skin and hair care products the CIF price has not sure, replenish onr's stock in the domestic similar products market normal wholesale price is RMB 925000, domestic consumption tax rate is 8%, set the import tariff rate is 15%. For computing the payable duties the batch of skin and hair care products. Customs value = 925000 (1 + 15% + 20% + 18%), 8% (1 + 15%)] = 9250001.45 = 637931 RMB) 63793115% import duties payable tax amount = = 95690 yuan)