관세(부가세,특소세,기타)계산 샘플.
태국관세청에서 제시하는 custom clearance 계산 방법입니다.
아시는 분은 아시겠지만, 저같은초보가 계시면 참고하실만 합니다.
건승!!
- 딱 한번만 -
| Sample 1 | ||
Company “A” imports goods into Thailand. The CIF value of the imported goods and applicable taxes and duties are as follows:
| • CIF value of imports | = | 200 US$ |
| • Import duty | = | 60 % |
| • Surcharge/Special duty | = | 10 US$ |
| • Fee | = | 50 US$ |
| • Interior tax | = | 10 % |
| • Excise tax | = | 30 % |
| • VAT | = | 7 % |
How much should total import duties and taxes be imposed on this import?
Calculation Method:
| 1. Import duty | = | (CIF value * rate of import duty) + surcharge |
| = | (200 * 0.6) + 10 | |
| = | 120 + 10 | |
| = | 130 |
(Note: The amount 130 is to be used for calculation of excise tax and VAT.)
| 2. Fee | = | 50 |
| 3. Excise tax | = | (CIF value + import duty + Fee) * {Rate of excise tax/1-(1.1 * Rate of excise tax)} |
| = | (200+130+50) * {0.3/1-(1.1*0.3)} | |
| = | 380 * 0.4477612 | |
| = | 170 | |
| 4. Interior tax | = | Excise tax * Rate of interior tax |
| = | 170 * 0.1 | |
| = | 17 | |
| 5. Base VAT | = | CIF value + Import duty + Fee + Excise tax + Interior tax |
| = | 200 + 130 + 50 + 170 + 17 | |
| = | 567 | |
| 6. VAT | = | Base VAT * Rate of VAT |
| = | 567 * 0.07 | |
| = | 40 |
| Total taxes and duties = 1 + 2 + 3 + 4 + 6 = 407 US$ |
| Sample 2 | ||
Company “A” imports goods into Thailand. The CIF value of the imported goods and applicable taxes and duties are as follows:
| • CIF value of imports | = | 100 Baht |
| • Import duty | = | 60 % |
| • Special duty | = | 20 % of import duty |
| • Interior tax | = | 10 % of excise tax |
| • Excise tax | = | 3 % |
| • VAT | = | 7 % |
How much should total import duties and taxes be imposed on this import?
Calculation Method:
| 1. Import duty | = | (CIF value * rate of import duty) |
| = | (100 * 0.6) | |
| = | 60 Baht |
| 2. Special Duty | = | Rate of special duty * Import duty |
| = | 0.2 * 60 | |
| = | 12 Baht | |
| 3. Excise tax | = | (CIF value + import duty + Special duty) * {Rate of excise tax/1-(1.1 * Rate of excise tax)} |
| = | (100+60+12) * {0.03/1-(1.1*0.03)} | |
| = | 172 * 0.0310238 | |
| = | 5.34 Baht | |
| 4. Interior tax | = | Excise tax * Rate of interior tax |
| = | 5.34 * 0.1 | |
| = | 0.54 Baht | |
| 5. Base VAT | = | (CIF value+ Import duty+ Special duty+ Excise tax + Interior tax) * Rate of VAT |
| = | (100 + 60 + 12 + 5.34 + 0.54) *0.07 | |
| = | 12.46 Baht |
| Total taxes and duties = 1 + 2 + 3 + 4 + 5 = 90.34 Baht |
