ROHA GENERAL TRADING PLC Cost Accumulation Sheet For Foreign Purchase

Import Tax and Tax Amount Calculation Illustration

Step 1 Identify Custom value
CV = CIF + Inland freight + Handling Costs i.e. ( See the new valuation directives No.94/2006) for see freight
CV = FOB + Handling Cost + Insurance + 1/3 Air freight …..for air freight
Step 2 Identify Custom Code ( HS Code)
Eg 87032210 000
A = Custom Value X Custom Duty Rate , Custom Duty Amount
B = ( Custom Value + A ) X Excise Tax Rate , Excise Tax Amount
C = ( Custom Value + A + B) X VAT Rate, Value Added Tax Amount
D = ( Custom Value + A + B + C) X Sur Tax Rate , Sur Tax Amount
E = ( Custom Value X Withholding Tax Rate, Withholding Amount
There for the total tax to be paid is equal to A + B + C + D + E

Custom Duty Custom Duty Excise Tax Excise Tax 15 % VAT Sur Tax Sur Tax Withholding Total Tax
DESCRIPTION GOODS FOB Price % Age Frieght Insurance CIF VALUE
Rate % Amount (A) Rate % Amount ( B) Amount © Rate % Amount (D) Tax 3% ( E ) Payable
CANON COPIER IR3245N EUR 230V, 2534B007AA 675,252.48 25.14% 46,313.11 817.14 722,382.73 30% 10%
TOSHIBA SATELLITE L505-S5993 2.1GHZ 4GB 500GB
T4300 LAPTOP 1,198,224.54 44.62% 82,181.85 1,450.01 1,281,856.40 -
LAPTOP BAG ( THAILAND) 12,395.64 0.46% 850.17 15.00 13,260.81 35% 10%
USED TOYOTA COROLLA, MODEL 2011, 1800 CC
ENGIN NO. 2NZ3965095 495,694.20 18.46% 33,997.86 599.85 530,291.91 35% 60% 10%
USED TOYOTA VITZ, MODEL 2001 997CC
ENGIN NO. 0785939 304,098.51 11.32% 20,857.01 368.00 325,323.52 35% 30% 10%
Total 2,685,665.37 184,200.00 3,250.00 2,873,115.37
ROHA GENERAL TRADING PLCCost Accumulation Sheet For Foreign Purchase

Import Tax and Tax Amount Calculation Illustration

Step 1 Identify Custom value
CV = CIF + Inland freight + Handling Costs i.e. ( See the new valuation directives No.94/2006) for see freight
CV = FOB + Handling Cost + Insurance + 1/3 Air freight …..for air freight
Step 2 Identify Custom Code ( HS Code)
Eg 87032210 000
A = Custom Value X Custom Duty Rate , Custom Duty Amount
B = ( Custom Value + A ) X Excise Tax Rate , Excise Tax Amount
C = ( Custom Value + A + B) X VAT Rate, Value Added Tax Amount
D = ( Custom Value + A + B + C) X Sur Tax Rate , Sur Tax Amount
E = ( Custom Value X Withholding Tax Rate, Withholding Amount
There for the total tax to be paid is equal to A + B + C + D + E

Custom Duty Custom Duty Excise Tax Excise Tax 15 % VAT Sur Tax Sur Tax Withholding Total Tax
DESCRIPTION GOODS FOB Price % Age Frieght Insurance CIF VALUE
Rate % Amount (A) Rate % Amount ( B) Amount © Rate % Amount (D) Tax 3% ( E ) Payable
CANON COPIER IR3245N EUR 230V, 2534B007AA 675,252.48 25.14% 46,313.11 817.14 722,382.73 30% 216,714.82 - 140,864.63 10% 107,996.22 21,671.48 487,247.15
TOSHIBA SATELLITE L505-S5993 2.1GHZ 4GB 500GB
T4300 LAPTOP 1,198,224.54 44.62% 82,181.85 1,450.01 1,281,856.40 - - - 192,278.46 - 38,455.69 230,734.15
LAPTOP BAG ( THAILAND) 12,395.64 0.46% 850.17 15.00 13,260.81 35% 4,641.28 - 2,685.31 10% 2,058.74 397.82 9,783.16
USED TOYOTA COROLLA, MODEL 2011, 1800 CC
ENGIN NO. 2NZ3965095 495,694.20 18.46% 33,997.86 599.85 530,291.91 35% 185,602.17 60% 429,536.45 171,814.58 10% 131,724.51 15,908.76 934,586.47
USED TOYOTA VITZ, MODEL 2001 997CC
ENGIN NO. 0785939 304,098.51 11.32% 20,857.01 368.00 325,323.52 35% 113,863.23 30% 131,756.02 85,641.42 10% 65,658.42 9,759.71 406,678.80
Total 2,685,665.37 184,200.00 3,250.00 2,873,115.37 429,536.45 593,284.40 0.40 241,779.47 86,193.46 2,069,029.73