Mr. A , an importer of merchandise for local sales, had the following data on importation:

Invoice cost 2,000,000

Freight 20,000

Insurance 50,000

Customs duty 180,000

Customs brokerage fee 40,000

Processing fee 20,000

Excise tax and other legitimate expenses on importation prior to removal from customs custody 90,000

How much is the tax base - landed costof the value added tax?______________________

How much is the value added tax on the importation?_____________________________