The calculation of the agency import settlement statement really requires clarifying several key parts.
First is the price of imported goods, which is usually the purchase price agreed in the contract. For example, if a batch of equipment is purchased for $100,000, it is converted into RMB according to the agreed exchange rate and included in the settlement statement.
The calculation of customs duty is based on the dutiable value of the goods multiplied by the customs duty rate. The dutiable value is generally the CIF price (cost, insurance and freight price) of the goods. Assuming the customs duty rate is 5% and the CIF price is 800,000 RMB, then the customs duty is 800,000×5% = 40,000 RMB, and this 40,000 RMB should be included in the settlement statement.
For value - added tax, it is (dutiable value + customs duty)×value - added tax rate. According to the above data, if the value - added tax rate is 13%, then the value - added tax is (800,000 + 40,000)×13% = 109,200 RMB, which also needs to be listed in the settlement statement.
Finally, regarding the agency fee, it is generally charged at a certain proportion of the amount of imported goods. For example, if it is charged at 1% of the goods amount, and if the goods amount is 1,000,000 RMB, the agency fee is 10,000 RMB, and it is also included in the settlement statement.
Professional consultant answers
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The calculation of the agency import settlement statement really requires clarifying several key parts.
First is the price of imported goods, which is usually the purchase price agreed in the contract. For example, if a batch of equipment is purchased for $100,000, it is converted into RMB according to the agreed exchange rate and included in the settlement statement.
The calculation of customs duty is based on the dutiable value of the goods multiplied by the customs duty rate. The dutiable value is generally the CIF price (cost, insurance and freight price) of the goods. Assuming the customs duty rate is 5% and the CIF price is 800,000 RMB, then the customs duty is 800,000×5% = 40,000 RMB, and this 40,000 RMB should be included in the settlement statement.
For value - added tax, it is (dutiable value + customs duty)×value - added tax rate. According to the above data, if the value - added tax rate is 13%, then the value - added tax is (800,000 + 40,000)×13% = 109,200 RMB, which also needs to be listed in the settlement statement.
Finally, regarding the agency fee, it is generally charged at a certain proportion of the amount of imported goods. For example, if it is charged at 1% of the goods amount, and if the goods amount is 1,000,000 RMB, the agency fee is 10,000 RMB, and it is also included in the settlement statement.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
The price of imported goods can be determined according to the actual purchase contract, and convert it into RMB. Calculate the customs duty and value - added tax according to the specified tax rates and add them in. The agency fee is usually charged at a certain proportion of the goods value. Discuss the specific proportion with the client and write it into the agreement, and then calculate it into the settlement statement.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
In the settlement statement, the price of imported goods is the converted price of the purchase cost. Calculate the customs duty according to the tax rate determined by the customs and the dutiable value, and the same for value - added tax. The agency fee is commonly charged at a proportion of the goods value. Summarize all these into the settlement statement and that's about it.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Remember to convert the goods price according to the purchase contract. Calculate the customs duty and value - added tax accurately according to the relevant tax rates and formulas. The agency fee is sometimes charged at a fixed amount, sometimes at a proportion. Calculate it into the settlement statement according to the way agreed with the client.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
First determine the price of imported goods. The customs duty is calculated by multiplying the tax rate according to the relevant situation of the goods price, and the same for value - added tax. See how the agency fee is agreed, whether it is a proportion or a fixed amount, and calculate it into the corresponding position of the settlement statement.