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Importer PT. Distributor (having API) with address in Jakarta, imports L-French Wine 16% (Fermented Wine) according to BTKI included in HS 2204.21.11 with BM: 90%,
Importer PT. Distributor (having API) with address in Jakarta, imports L-French Wine 16% (Fermented Wine) according to BTKI included in HS 2204.21.11 with BM: 90%, VAT: 10%. The total number of goods imported is 900 bottles with a net content of 0.75 liters per bottle. Based on the invoice issued by Lamartine Ltd, France, the price of goods is FOB EUR 3 per bottle. Other information related to imports is as follows:
a. Quantity Discount is given to consumers amounting to EUR 0.2 per bottle when the total purchase is over 800 bottles
b. In order to obtain a permit to import goods, a commission of USD 500 must be paid to the broker
c. Freight to be paid from France to Jakarta is EUR 500
d. Insurance paid in London is USD 100
e. Transportation costs from the port of Jakarta to the importer's warehouse are IDR. 2,000,000
f. The processing fee by PPJK (Forwarding) is IDR. 1,000,000
g. Regulations related to tariffs regarding Income Tax on imports of goods in question (Wine HS Code 2204.21.11 is 7.5%).
h. The NDPBM in effect at that time was 1 EUR = Rp. 15,000.00 and 1USD= Rp. 13,500.00
i. Provisions for excise tariffs on imported MMEA are as follows:
o Group A (level up to 5%): Rp. 15,000/liter
o Group B (level 5% to 20%): Rp. 44,000/liter,
o Group C (levels above 20%): Rp. 139,000/liter
Question:
Calculate how much import duty, excise and import tax must be paid by PT. Distributor?
a. Quantity Discount is given to consumers amounting to EUR 0.2 per bottle when the total purchase is over 800 bottles
b. In order to obtain a permit to import goods, a commission of USD 500 must be paid to the broker
c. Freight to be paid from France to Jakarta is EUR 500
d. Insurance paid in London is USD 100
e. Transportation costs from the port of Jakarta to the importer's warehouse are IDR. 2,000,000
f. The processing fee by PPJK (Forwarding) is IDR. 1,000,000
g. Regulations related to tariffs regarding Income Tax on imports of goods in question (Wine HS Code 2204.21.11 is 7.5%).
h. The NDPBM in effect at that time was 1 EUR = Rp. 15,000.00 and 1USD= Rp. 13,500.00
i. Provisions for excise tariffs on imported MMEA are as follows:
o Group A (level up to 5%): Rp. 15,000/liter
o Group B (level 5% to 20%): Rp. 44,000/liter,
o Group C (levels above 20%): Rp. 139,000/liter
Question:
Calculate how much import duty, excise and import tax must be paid by PT. Distributor?
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