The basic formula for calculating the import tariff is:

Import duty = customs value × import tax rate

Example of customs import consumption tax calculation:

A company declared to the customs to import a batch of cars, the price was FOB Yokohama10,000,000 yen, the freight was 200,000 yen, and the insurance rate was 5‰. The consumption tax rate is 8%. 100,000 yen is converted into RMB at the middle price of 8 500 yuan RMB.

Duty paid price: (1000000+200000)/(1-5 ‰) =10251256+04438+0.

10251256.28141× 8500 ÷100000 = 871356.7919687.

Imported cars should be classified as the tax number 8703.23 14, the tariff rate is 80%, and the tariff amount is 87 1 357 RMB ×80%=697 085.6 RMB.

Consumption tax in taxable value: (87 1, 357 yuan+697,085.6 yuan) /( 1-8%)

= 1 704 828.9 1 yuan ≈ 1 704 829 RMB.

Consumption tax:1704 829× 8% =136 386.32 yuan.

Please pay attention to the following points when calculating tariffs:

1. Import tax is paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced 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.

2. The amount of duty-paid price shall be calculated in RMB yuan, and the amount below RMB yuan shall be rounded off. After tax payment, the tax shall be calculated to minutes and rounded off as follows.

3. One ticket of goods below RMB 50 yuan is exempt from customs duties. The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF. According to three commonly used price terms, this paper introduces the calculation of import tax with examples.

Extended data:

The role of customs import tariffs:

Various tariffs are also import tariffs, such as preferential tariffs, MFN tariffs, GSP tariffs, protective tariffs, anti-dumping tariffs, countervailing tariffs, retaliatory tariffs and so on. The use of excessive import tariffs will form barriers to imported goods and hinder the development of international trade.

Import tariff will affect the interests of exporting countries, so it has become a means of international economic struggle and cooperation. Many international trade reciprocal agreements mainly focus on mutual reduction of import tariffs or preferential tariffs. The General Agreement on Tariffs and Trade is a multilateral trade agreement signed to promote international trade and economic development.

Import tariffs advocate the liberalization of international trade and gradually eliminate various trade barriers. One of the most important measures is to reduce the import tariffs of various countries through mutual consultation and negotiation among contracting parties, and to bind the tariffs of contracting parties, and not to raise them arbitrarily.

Because tariffs regulate import and export flows through market mechanisms, import tariffs are also allowed as a legal means for countries to protect their economies at this stage. However, through several rounds of tariff concession negotiations, the tariff levels of various countries have been greatly reduced.

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