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The Standard Of Calculation And Deduction Of Taxes For Sales Of Confiscated Or Late Goods

1.Code and Description:
  (1)The customs value originally approved by Customs=V
  (2)The sum of taxes originally approved by Customs=D
      D=D1+D2+D3+D4+D5+D6+……
    (e.g.:Customs duty+Commodity tax+Business tax+Tobacco and Alcohol tax
                +Health and Welfare Surcharge+Trade promotion fee…etc.)
  (3)The actual sales price=S
  (4)The value of the goods which shall be allocated=C
  (5)The sum of taxes which shall be allocated=D*
      D*=D1*+D2*+D3*+D4*+D5*+D6*+……
  (6)The ratio of actual sales price to the sum of customs value and taxes=R

2.The calculation formula:R= S /(V+D)
  (1)The value of the goods which shall be allocated :
      C=V×R
  (2)The sum of taxes which shall be allocated :
      D*=D×R
  (3)The taxes which shall be allocated :
      D1* =D1×R…  Customs duty
      D2* =D2×R…  Commodity tax
      D3* =D3×R…  Business tax
      D4* =D4×R…  Tobacco and Alcohol tax
      D5* =D5×R…  Health and Welfare Surcharge
      D6* =D6×R…  Trade promotion fee

Issued:Department of Investigation Release date:2021-12-21 Click times:20