Alpha Ltd is a production and trading company with sells cosmetics. It has following transitions in October 2019:

(1) Cosmetic packs-A

Imports 12,000 cosmetic packs-A from Japan, and received the invoice as following:

RMB

Free on board (FOB) price for 2,300 cosmetic packs-A 350, 000

Insurance 3,000

Freight charges 10,000

After the cosmetic packs arrived at the Shanghai port, Alpha Ltd paid a delivery charge of RMB2,000 for transporting the cosmetic packs-A to the Shanghai' warehouse.

(2) Cosmetic packs-B

Imported 5,000 cosmetic packs-B from USA at a cost including freight and insurance (CIF) of RMB 1,500,000. The USA supplier grant Alpha Ltd an early settlement discount of 1%. The transactions for cosmetic packs-B are as following:

4,000 set of the cosmetic packs-B were sell to a sole sales dealer, Beauty Ltd. The selling price is RMB 500 per box.

200 set of cosmetic packs-B were been stolen since to the poor warehouse management.

100 set of cosmetic packs-B were sent to the employee for thanks their long-time service for the company

300 set of cosmetic packs-B were give to customer as free gift.

400 set of cosmetic packs- B remained in the warehouse at 31 October 2019

Required:

Calculated the following amount payable by Alpha Ltd for October 2019

(1) Customs duty payable by Alpha Ltd . (6 points)

(2) Consumption tax payable by Alpha . (6 points)

Note: The customs duty rate is 10% The CT rate for luxury cosmetics is 15%