LCVATTADG

Shipment: 50 MT of Poultry Feeds

Port of Discharge: Port of Cebu (pierside)

CIF: $80,000

FRT/BL: $2,000

FRT/INV: $1,900

ROD: 3%

E/R: PHP 56.950/$1.00

FIND: Duties, Taxes and Other Charges Due

• PHP 845,814.33

• PHP 139,224.82

• PHP 138,130.85

• PHP 853,380.99

Shipment: 1x20’ STC: Frozen Pork (consigned to NFA)

Port of Discharge: MICP

EXW: $10,000

O. O/C: $1,500

O. O/C: $500 (excluded in the invoice)

FRT/INV: $900

FRT/BL: $950

ROD: 10%

E/R: PHP 57.00/$1.00

FIND: DUTIES AND TAXES

• PHP 78,090.00

• PHP 76,254.00

• PHP 79,222.00

• PHP 76,437.00

Shipment: Jewelries made of Diamond (consigned to jewelry collector)

EXW: $8,733.62

O. O/C: $900 (incurred by the buyer)

INS: $400 (pre-paid)

FRT: $1,000

ROD: 10%

ME: PHP 14,650.00

E/R: PHP 57.250

FIND: VALUE ADDED TAX

• PHP 95,739.60

• PHP 103,571.40

• PHP 111,609.30

• VAT EXEMPT

Shipment: 1x20’ STC: Brand New Honda Civic (consigned to John Henry B. Romias)

Port of Discharge: MICP

Customs Value: $36,798.53

FRT: $2,500

E/R: PHP 54.350/$1.00

FIND: TOTAL AMOUNT DUE TO THE GOVERNMENT

• PHP 1,662,086.19

• PHP 1,661,792.73

• PHP 1,662,401.93

• PHP 1,663,086.43

SHIPMENT: Precious Metals (Raw Materials) to be used for manufacturing jewelry (consigned to qualified jewelry enterprise)

DPU: $100,000.00

FRT: $2,000 (pre-paid)

ROD: 10%

ME: PHP 50,000.00

E/R: PHP 50.00/$1.00

FIND: VALUE ADDED TAX

• PHP 629,520.00

• PHP 654,460.80

• PHP 639,500.00

• VAT EXEMPT

Shipment: Feeds for German Shepherds (Farmer's Pet)

CUD: PHP 200,000

ME: PHP 34,500.50

ROD: 5%

FIND: TOTAL DUTIES, TAXES and OTHER CHARGES

• PHP 409,970.07

• PHP 610,540.03

• PHP 709,420.06

• PHP 710,270.09

Shipment: 50 Laptops

DV: PHP 9,218.40/unit (as declared)

DV AF: 20% higher than the value of declared

FIND: TOTAL DUTIABLE VALUE AS FOUND

• PHP 553,104.00

• PHP 580,000.00

• PHP 560,140.00

• PHP 576,150.00

Shipment: Laptops

DV: PHP 460,920.00 ( as declared)

DV AF: 20% higher than the value of declared

ME: PHP 65,090.00

FIND: TOTAL AMOUNT OF VAT

• PHP 64,180.00

• PHP 74,183.28

• PHP 76,948.80

• LCB CUTIE

Shipment: 5x20’ STC: 25 cbm of Kerosene (consigned to Refiner)

Port of Discharge: MICP

CIF: $178,571.43

FRT: $17,857.14

ROD: 5%

E/R: PHP 56.00/$1.00

FIND TOTAL AMOUNT PAYABLE T0 BUREAU OF CUSTOMS

• PHP 1,770,719.12

• PHP 1,650.466.67

• PHP 1,767,598.32

• PHP 1,908,046.47

Shipment: 1x20’ STC: Fire Extinguisher (consigned to SM)

Port of Discharge: MICP

EXW: 98% of FOB as Found

O. O/C: $640 (20% lower than as found)

FRT/INV: $1,500

FRT/BL: $1,700

ROD: 1%

E/R: PHP 50.00/$1.00

FIND: TOTAL AMOUNT OF VALUE ADDED TAX IF UNDER LETTER OF CREDIT

• PHP 258,313.56

• PHP 264,428.47

• PHP 244,560.80

• PHP 264,530.47