The basic formula for calculating the import tariff is:

Import duty = customs value × import tax rate

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 customs value shall be calculated in RMB yuan and rounded to the nearest yuan. 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.

(1) If the declared price of imported goods transacted on CIF basis meets the requirements of "Transaction Price", the tax can be directly taxed.

Examples are as follows:

A company imported 65,438+000,000 kilograms of steel wire rod from Germany, and the transaction price was $65,438+025,000, CIF Tianjin Xingang.

What's the tariff?

Know the foreign exchange rate on the day when the customs issues the tax payment certificate.

100 USD =847.26 yuan (purchase price)

100 USD =857. 18 RMB (selling price)

The tax is calculated as follows:

(1) Review the declared price and confirm the tax rate: steel wire belongs to the tax number 73 10, and the import tariff rate is 15%.

(2) Convert the price of the goods into RMB according to the foreign exchange quotation on the day when the tax payment certificate is issued.

The foreign exchange rate of the day is:

The median price of foreign exchange transactions 100 USD = (847.26+857.18)/2 = 852.22 RMB.

That is, 1 USD =8.5222 RMB.

Duty paid price =125000× 8.5222 =165275 RMB.

(3) The calculated tariff amount is: 1 065 275 RMB×15% =159 791.25 RMB.

(2) For imported goods traded on FOB and CFR terms, the declared price of the imported goods shall be converted into CIF price first, and then the tax shall be calculated according to the above procedures.

Examples are as follows:

China imported a batch of medium and heavy steel plates, weighing 200,000 kg, with a transaction price of 2.5 pounds/kg FOB London, a known unit freight rate of 0.5 pounds and an insurance premium rate of 0.25%.

What's the tariff?

It is understood that the foreign exchange rate on the day when the customs issues the tax payment certificate is:

1 = 1 1.2683 RMB (purchase price)

1 = 1 1.8857 RMB (price)

(1) Convert the price of the goods into RMB according to the foreign exchange quotation on the date when the tax payment certificate is issued.

The foreign exchange rate of the day is:

The median price of foreign exchange transactions = (11.2683+11.8857) RMB 2 = 1 1.577 RMB.

That is, 1 = 1 1.577 RMB.

Duty paid price =(FOB price+freight) /( 1- insurance rate) =(2.5+0.5)/( 1-0.25%)

=3.0075

(2) Calculation of tariff: According to the tariff classification, medium and thick steel plates are goods of Japanese origin, and the most-favored-nation tariff rate is 10%.

Then: the import tariff of this batch of goods = 3.0075×11.577× 200000 kg×10% = 696356.55 RMB.

Example of 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.

Example of VAT calculation:

A foreign trade company imported a Swiss-made CNC milling machine FOBAntwerp SFr223 343 on behalf of a watch factory. The freight is RMB 42 240 yuan, and the insurance rate is 0.3%. On the day when the customs duty payment certificate is filled in, the central parity of Swiss francs in the RMB foreign exchange market is 100 = 387.055 RMB.

Customs paid price: 223 343× 387.055 ÷100 = 864 460.24865 yuan.

(864 460.24865+42 240)/(1-0.3%) = 909 428.542528 yuan ≈909 429 yuan.

CNC milling machines should be classified as tariff code 8459. 100, and the tax rate is 15%, so the applicable tariff rate is:

909 429×15% =136414.35 yuan.

Value-added tax constitutes taxable value:

909429+136414.35 =1045843.35 yuan.

VAT payable: 65,438+0,045,843× 65,438+07% = 65,438+077,793.32 yuan.