進口商預計從日本進口一批貨,以下是進貨各項資料
1.進口商:S Co.,Ltd
2.出口商:Y Co.,Ltd
3.貨物:S-07
4.數量:150units
5.包裝:每台裝一箱,每箱毛重 18kgs 體積 40cm*40cm*18cm
6.付款方式:即期信用狀
7.出口商報價:FOB Y US$130 per unit
8.海運費:US$58 per M/T
9.保險費:保全險,費率0.9% 保額CIF*110%
10.進口關稅稅率:7.5%
11.商港服務費:每噸NT$80
12.推廣貿易服務費率:0.04%
13.檢驗及公証費:NT$1500
14.證明書費:NT$600
15.郵電費:NT$480
16.起岸及通關費用:NT$3000
17.銀行費用:開狀手續費率0.25%,最低收NT$400 郵電費NT400
18.內陸運費:NT$2000
19.利潤率:總成本的10%
20.匯率:US$:NT$=1:30
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以下是我替這間進口公司製作的一份成本計算表
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Price calculation sheet (for Import)
Commodity:S-07 Packing :In case each one unit
Seller :Yokohama Co.,Ltd Dimension:40cm*40cm*18cm/case
Quantity :150units W :18kgs/case
Price :US$130/unit Payment :Sight L/C
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Item Explanation Sub-total Total
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Basic cost FOB Y @US$130*150 US$19500
Ocean freight (Yokohama to Keelung-
@US$58M/T)
US$58*150sets*0.018 US$17.4
CFR Keelung @NT$30 NT$522
Insurance premiun (rate0.9%,for110% of-
CIF value)
I=CFR*[(k*r)/(1-k*r)] NT$5896.3 NT$595594.3
Import tax&due DPV:CIF=NT$595594.3
1.Import tax NT$595594.3*7.5% NT$44669.5
2.Commodity tax NT$(595594.3+44669.5)
*10% NT$64026.3
3.Promotion charges NT$595594.3*0.04% NT$ 238.2
4.Value added tax NT($595594.3+44669.5
+64026.3)*5% NT$35214.5
Harbour service fees NT$80/噸 80*0.018*150 NT$216
Banking interest L/C Amount=US$19500*30
=585000
Banking charges
1.Banking Comm.
2.Postage, Cable $480
Landing charges
Sundries
Inland truckage $2000
Expected profit 利潤率:總成本的10%
price per set
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想請問各位大大,我算到目前為止有沒有觀念錯誤的地方呢?
謝唷^^
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