How Much Salt To Put In Bath

Analysis of Costs and Import Tax of the Company

Depending on how it is done (depending on the condition Ex FOB or CIF used) in order to correctly appraise the cost of the merchandise was imported, we must know the various components that make up normal as an import.
As we shall see, in addition to typical costs (freight, insurance), there are lots of taxes involved in an import, but it will be very important to distinguish between those generating a cost of goods or that they are recoverable and only generate a financial impact to the importer.

Cost of goods imported:
To determine the acquisition cost of imported merchandise we added to the FOB price of the supplier of the following: **

International Freight and International Security (No included in the CIF) **

Import Customs Duties customs fees paid ** **
customs broker's fee ** Other
Customs Service (storage, handling, hauling)
** Certifications necessary before bodies
merchandise regulatory Freight ** Internal to the company

These concepts are those added to the supplier's invoice must take into account when valuing the goods. In some cases, you must also add other expenses necessary for the operation of the property (in the case of a machine for example). Include bank commission of the transfer effected, will also be valid for determining the correct cost of goods.
is important to note that customs forms are received in dollars, so we need to convert at the rate indicated in the respective forms, to make registrations.


Taxes that generate a financial impact to the importer
As mentioned above, when importing goods, you will see a lot of our import taxes levied, and is crucial to distinguish those who were part of the cost of only generate a financial impact, and that may be used in the course of time.

Detailing taxes that generate financial effects, and that while it must be borne by the nationalization of the goods does not incur costs, we have:

VAT Tax Credit: this tax will be considered as local market purchases, the book should be entered in the name of VAT Shopping AFIP.

Perception VAT (additional): must be entered in the affidavit of the month, in the second paragraph, with other withholdings incurred by the taxpayer, and your credit balance will either be "free availability ", which will be used to cancel other AFIP tax.

Earnings: with the additional delays incurred during the liquidation period is entered as payment on account of tax, thus reducing the amount of tax determined.

Turnover: the perception that we practice in the office of nationalization is also a payment on account of tax we paid on a monthly basis. It should be noted that this is a company that is within the Multilateral Agreement, the amount collected shall be apportioned among jurisdictions according to their tax rate stated in the CM05.

hope we have helped to clarify questions that often arise in SMEs and entrepreneurs in general, with respect to what happens when you import goods abroad. Many times, it is important that those responsible for foreign trade company, shipper and accountants work together to achieve a correct calculation of the cost of the goods, as well as for the proper registration taxes. It is very common to see cases where the shipper does not correctly report to Customs tax issues the company (not to be his specialty) and accountants to ignore on customs and foreign trade operations, know what happens with taxes and calculate the cost of imported goods.