$1.$ An enterprise imports a shipment of $300$ air conditioners, the price of CIF is $9,000,000$ VND$/$unit$,20,000$ bottles of wine, the price of CIF is $30,000$ VND$/$bottle$.$ On the way from a large ship to the port, $3,000$ bottles of wine were completely broken, the damage rate of the air conditioner was $40\%.$ The customs authority has decided to exempt the damage that has occurred. The import tax rate of air conditioners is $20\%,$ alcohol is $50\%.$ Assume that the shipment satisfies the tax calculation conditions according to the method of the actual transaction value. The amount of import tax on air conditioners payable by enterprises is:

a$.255$ million VND

b$.324$ million VND

c$.540$ million VND

d$.216$ million VND

$2.$ Company X in the period has directly exported $8,000$ units of product A under the condition that CIF is $8$ USD$/$unit$,$ international transportation and insurance $($I $+$ F$)$ is $9,000$ VND$/$unit$,$ and the tax rate is $22,000$ VND$/$USD$.$ Calculate the export tax amount that the company must pay, knowing that the export tax rate of product A is $5\%.$

a$.1,408$ million VND

b$.66\mathrm{.}8$ million VND

c$.1,336$ million VND

d$.70\mathrm{.}4$ million VND

$3.$ An enterprise imports a shipment, the import value stated in the foreign trade contract to the enterprise's warehouse is $15\mathrm{.}5$ billion, of which, the value of imported goods is $13\mathrm{.}9$ billion, international transportation costs are $1\mathrm{.}1$ billion, international insurance costs are $0\mathrm{.}4$ billion, and some fees payable in Vietnam when importing are $0\mathrm{.}1$ billion. Assuming the shipment satisfies the taxable value of the actual transaction value method, determine the taxable value of this shipment?

a$.15\mathrm{.}4$ billion VND

b$.15$ billion VND

c$.15\mathrm{.}1$ billion VND

d$.15\mathrm{.}5$ billion VND