CASO N° 01 : La empresa industrial Guadalupe SA, efectua una importación de materiales

"A" Y "B" (Directos). Los gastos incurridos son los siguientes:

DETALLE MATERIAL"A" MATERIAL"B" PESO

Valor Fob $ 50,000.00 $ 55,000.00 MATERIAL "A"
Seguro $ 400.00 $ 450.00 MATERIAL "B"
Flete $ 7,000.00 TOTAL
DATO ADICIONAL MONTOS Y%
Derechos Aduaneros 1%
Derechos Ad-Valoren 2.50%
Otros gastos Aduaneros(Desaduanaje) S/.1,000.00
Tipo de Cambio S/.3.00
IGV 18%

SOLUCIÓN

DETALLE MATERIAL "A" MATERIAL "B" TOTAL

COSTO DE COMPRA S/.150,000.00 S/.165,000.00 S/.315,000.00
SEGURO S/.1,200.00 S/.1,350.00 S/.2,550.00
FLETE S/.12,600.00 S/.8,400.00 S/.21,000.00
SUB TOTAL-CIF(1) S/.163,800.00 S/.174,750.00 S/.338,550.00
D° ADUANEROS 1% CIF S/.1,638.00 S/.1,747.50 S/.3,385.50
D° AD. VALOR (2.5%) CIF S/.4,095.00 S/.4,368.75 S/.8,463.75
SUB TOTAL(2) S/.169,533.00 S/.180,866.25 S/.350,399.25
IGB 18% S/.30,515.94 S/.32,555.93 S/.63,071.87
OGA S/.600.00 S/.400.00 S/.1,000.00
TOTAL S/.200,648.94 S/.213,822.18 S/.414,471.12
 PESO Kg
MATERIAL "A" 480
MATERIAL "B" 320
TOTAL 800

TOTAL OPERACIONES ALTERNAS

S/.315,000.00 VALOR FOB "A"= S/.150,000.00
S/.2,550.00 VALOR FOB "B"= S/.165,000.00
S/.21,000.00 SEGURO "B"= S/.1,350.00
S/.338,550.00 SEGURO "A"= S/.1,200.00
S/.3,385.50 FLETE "A"= S/.12,600.00
S/.8,463.75 FLETE "B"= S/.8,400.00
S/.350,399.25 D° ADUANEROS 1% "A"= S/.1,638.00
S/.63,071.87 D° AD. VALOR (2.5%) "A"= S/.4,095.00
S/.1,000.00 D° ADUANEROS 1% "B"= S/.1,747.50
S/.414,471.12 D° AD. VALOR (2.5%) "B"= S/.4,368.75
OGA"A"= S/.600.00
OGA"B"= S/.400.00
IGV 18%"A"= S/.30,515.94
IGV 18%"B"= S/.32,555.93