Hesabu hufanyika kwa kuangalia invoice value/ declared value iliyoandikwa kwenye mzigo/document husika
Tutumie huu mfano
IMPORT DUTY vs VAT
#1) A = Bei ya kitu pamoja na ghalama ya kusafirishia. [ 175 + 146 = $321 ] , $75
#2) A X 25%= B ( kiasi utakachotozwa kama IMP ) [ 25% ya $321 = $80 ]
#3) A + B + (EX + CPF + RDL) = C (itatafutwa asilimia 18 yake) [ 321 + 80 = $401 ]
#4) C X 18% = G ( Ni kiasi cha VAT utakachotozwa ) = $72
Keywords
- IMP - Import Duty ( 25% ya A )
- EX - Excise Duty ( _% ya A )
- RDL - Railway Development levy ( 1.5% ya A )
- CPF - Customs processing fee ( 0.6% ya A )
- VAT - Value Added Tax ( 18% ya C)
Kiasi cha tozo Utakacholipa: B [KODI] + G [ VAT ] = 80 + 72 = $152
NB:
Iwapo kodi imefutwa hapo kwenye hesabu ya B weka ZERO