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Your services as a customs broker has been requested by a client, Real Drinkers to assess the total amount of duty and taxes he would

Your services as a customs broker has been requested by a client, Real Drinkers to assess the total amount of duty and taxes he would be liable to pay to the Customs Agency for a particular shipment of goods. Real Drinkers is importing two (2) 20 feet containers (FSCU7890234 and FSCU 6782356) in one container FSCU 6782356 a shipment of alcoholic beverages comprising of 600 cases of 150ml Beer with, alcohol strength of 5% per bottle, and each case containing 48 bottles. A new brand Hard Dock that is favoured by women. The broker informed the client that for Beer, the ID is 40%, the additional stamp duty (ASD) rate is US$0.60 per litre and the SCTS is $1230.00JMD of pure alcohol of the total volume. The invoice value for Beer is $2500.00USD. The other container contains 1200 cases of sparkling wine, Glitter with each case containing 12 bottles of 750ml. Wine is being imported for an approved hotel that gets this particular incentive and is of pure alcohol strength of 12%. The invoice value for wine is US$3500.00. The broker informed that the ID is 40%, the ASD is $1.00USD per litre, and the SCTS is $1230.00JMD per LPA. The term of delivery is FOB. Given that: General Consumption Tax (GCT) is 20% Customs Administration Fee is $20,000.00 JMD per examination of container and $10,000.00 JMD to process a container. Standard Compliance Fee (SCF) is 0.3% Environmental Levy (Envl) is 0.5% Stamp Duty is $5000.00 JMD Exchange ratio is 1USD: 145JMD The shipment will arrive by sea. The total freight amount is US$1000 per container Calculate all duties and taxes payable and the total sum payable by your client to the Jamaica Customs Agency for this shipment.

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