In this article you how to calculate the rights Ebrahimi Department of Commerce to explain the entry of imported goods.

Customs duties customs duties

Legal status and in accordance with the customs tariff when entering and leaving the customs territory must be paid.

The formula for calculating customs duties

The value of CIF* Currency * = tariff rate of customs duty

Input rights IMPORT DUTIES

کلیه هزینه ها به جز هزینه های گمرکی تحت قالب یک رقم به عنوان حقوق ورودی معین می شود.در سیستم طبقه بندی مقابل هر کالا ماخذ حقوق ورودی آن نوشته می شود که جمع حقوق گمرکی ، عوارض و سود بازرگانی است و به شکل درصدی از ارزش This receivable customs import rights to be awarded the final product.

Input rights and the cost of services, regardless of whether new or second-hand goods by Customs in the form rials will be charged.

Customs and funds can not be allowed to get clearance to give

After the product was determined value and tariff entry rights should insert in the declaration.

The system of customs, entry rights defined by the database system automatically and can be changed manually is not applied in a statement.

The formula for calculating input Rights

The value of CIF Levy reference input Rights (percentage specified in the table) = input Rights

Input salary (base salary and trading profit) based on the determined value.

The method of calculating entry rights

In determining the rights and obtaining input from the three methods used

1. Value Method ( AD Valorem): Rights import direct function of the value of the product. In this way the tariff rates and customs duties in the customs value of goods multiplied receivable comes in

2-way special, particular, specific ( Specific duty): Input function of the quantity and value of goods.

3-way composite or hybrid ( MIXED DUTY): Both methods use inputs consisting whichever was higher than that used for salaries.

The formula for calculating trading profit

The value of CIF* Currency * = tariff rate on business profits

For exact calculation of customs exemptions must first entry rights we will notify you.

Input rights calculate areas of free trade - industrial :

Imports of certain goods through customs free trade zones - Industrial 4 types of exemptions:

  • VAT ( input rights percent )
  • Deprived areas: 20% Abadan, Khorramshahr, 25%, 20% Chvyybdh
  • Free Zones Jolfa 15%, 15% Nvrvdvz
  •  Preferential Tariff

Payment of 15% of the value of CIF Trading profit is exempt from incoming goods to customs.

For example, if the source of commodity inputs equal to 40%, the exemption deprived areas equal to 25%, the calculations would be:

Source = 4% of basic salary

Source trading profit = 36%

 

Collectable trading profit after deducting exemption from customs value underserved areas 27 = (25%-1)×36

You can get commercial benefit from reduced customs value after the commercial benefit of free zones  

%    12 =15-27

Calculate the input of special economic zones:

Imports of certain goods through customs exemptions in special economic zones are 3 types of covers:

  • Value added ( percentage of Svdbazrgany )
  • Deprived areas ( percentage of commercial profits) Bandar Imam Khomeini (RA) 10%, 20% Bushehr, crowbar 20%, 20% Ganaveh, Kangan 20%, 20% and late entrance 20%, Jask 20% and 15% of Hormuz
  • Preferential Tariff (% of Svdbazrgany)

Exemptions, free zones, a percentage of the CIF value of the goods is that for the commercial benefit is reduced.

  • Goods that use of the preferential tariff exemption shall not take advantage of other exemptions.

Key words: Input rights, duties, customs, values, customs, commercial benefit,