, foreign transportation costs: from the port, agency or border of the exporting country to China's borders, ports, airports and other sea, land and air
transportation costs.
2
Transportation insurance costs: insurance costs during the above transportation.
3
, unloading costs: these costs include dock unloading fees, crane fees, barge fees, wharf construction costs, wharf warehouse rental fees.
4
, import tax goods in the import process by the Customs and Excise Department (including levied on behalf of the tax) are: customs duties, product taxes, value-added tax, industrial
commercial tax and local surtaxes, salt tax, import tax, trade adjustment tax on Taiwan, the purchase of vehicles, such as surcharges.
(
1
)Customs duty: a basic tax levied by the Customs when goods are imported.
The formula for calculating customs duty is:
Import Customs Duty = Duty Paid Price (CIF of the contract) x Customs Duty Rate
(
2
)
Product Tax,
Value-Added Tax (VAT),
Unified Industrial and Commercial Tax (UICT),
Local Surcharge Tax (LST):
all levied by Customs on behalf of goods at the import stage. importation of goods are taxes levied on behalf of customs.
Product tax, value-added tax (VAT) and industrial and commercial harmonized tax
3
The calculation method of the tax amount:
Duty-paid price = (cif + customs duty)/(
1
-rate)
Taxable amount = duty-paid price × rate
(
3
The tax rate is the same as that of the tax on the import of goods, but it is the same as that for the import of goods. p>3
)Import Adjustment Tax: It is a tax imposed on goods that the state restricts the import of or for other reasons. The formula is: import
Regulation tax amount = CIF price × import regulation tax rate