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  • Practico Final Liquidacion

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    Janeth Calle Flores
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    This document contains information about import/export transactions for multiple items. It includes details like EXW prices, transportation costs, insurance costs, and tax calculations for each item using both a long and short method. The totals are presented in both USD and local currency. Factors are also calculated to compare CIF and FOB totals.

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    PRACTICO FINAL LIQUIDACION

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    This document contains information about import/export transactions for multiple items. It includes details like EXW prices, transportation costs, insurance costs, and tax calculations for each item using both a long and short method. The totals are presented in both USD and local currency. Factors are also calculated to compare CIF and FOB totals.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    11 views4 pages

    Practico Final Liquidacion

    Uploaded by

    Janeth Calle Flores
    This document contains information about import/export transactions for multiple items. It includes details like EXW prices, transportation costs, insurance costs, and tax calculations for each item using both a long and short method. The totals are presented in both USD and local currency. Factors are also calculated to compare CIF and FOB totals.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 4

    DATOS

    18% ICE
    10% GA METODO LARGO
    7,00 TC
    2.800,00 USD EXW - 1 motocicleta Honda a 2800 usd CONCEPTO TOTAL ITEM 1 ITEM 2
    3.800,00 USD EXW - 2 motocicleta Yamaha a 1900 usd c/u FOB 6.642,00 2.817,82 3.824,18
    800,00 USD Transporte aereo FLETE 165,00 70,00 95,00
    42,00 USD Due Agent SEGURO 25,00 10,61 14,39
    98,00 USD Due Carrier OT GASTOS 98,00 41,58 56,42
    25,00 USD Seguro CIF USD 6.930,00 2.940,00 3.990,00
    CIF BS 48.510,00 20.580,00 27.930,00
    GA 2.058,00 2.793,00
    IVA 3.382,00 4.590,00
    ICE 4.075,00 5.530,00
    TOT TRIB 9.515,00 12.913,00 22.428,00

    % Due Agent = Due Agent/EXW total % = Valor Item / Fob Total


    %= 42/6600 % Item 1 = 0,42424
    %= 0,0064 % Item 2 = 0,57576

    Due Agent = Valor Item * %Due Agent


    Item 1 = 17,8182
    Item 2 = 24,1818

    METODO CORTO

    CONCEPTO TOTAL ITEM 1 ITEM 2


    FOB 2.817,82 3.824,18
    CIF USD 6.930,00 2.940,00 3.990,00
    CIF BS 48.510,00 20.580,00 27.930,00
    GA 2.058,00 2.793,00
    IVA 3.382,00 4.590,00
    ICE 4.075,00 5.530,00
    TOT TRIB 9.515,00 12.913,00 22.428,00

    Factor Calc = CIF TOTAL/ FOB TOTAL


    = 1,04336
    % Gast Exp = Gast Exp/EXW Total
    % = 500 / 51600
    DATOS %= 0,00969
    5% GA
    7,00 TC Gastos de Export = Valor Item * % Gast Exp
    1.800,00 USD EXW - 100 Ventiladores a 18 usd c/u Item 1 = 17,442
    9.500,00 USD EXW - 50 AC a 190 usd c/u Item 2 = 92,054
    25.000,00 USD EXW - 250 Aspiradoras a 100 usd c/u Item 3 = 242,248
    15.300,00 USD EXW - 90 Enceradoras a 170 usd c/u Item 4 = 148,256
    2.500,00 USD Transporte Maritimo
    1.500,00 USD Transporte terrestre hasta Frontera % = Valor Item / Fob Total
    250,00 USD Seguro % Item 1 = 0,03488
    196,00 USD ASPB % Item 2 = 0,18411
    500,00 USD Gastos de Exportacion % Item 3 = 0,48450
    200,00 USD Desconsolidacion en destino % Item 4 = 0,29651

    METODO LARGO

    CONCEPTO TOTAL ITEM 1 ITEM 2 ITEM 3 ITEM 4


    FOB 52.100,00 1.817,44 9.592,05 25.242,25 15.448,26
    FLETE I 2.500,00 87,21 460,27 1.211,24 741,28
    FLETE II 1.500,00 52,33 276,16 726,74 444,77
    SEGURO 250,00 8,72 46,03 121,12 74,13
    OT GASTOS 196,00 6,84 36,09 94,96 58,12
    CIF USD 56.546,00 1.972,53 10.410,60 27.396,32 16.766,55
    CIF BS 395.822,00 13.808,00 72.874,00 191.774,00 117.366,00
    GA 690,00 3.644,00 9.589,00 5.868,00
    IVA 2.166,00 11.432,00 30.084,00 18.411,00
    TOT TRIB 2.856,00 15.076,00 39.673,00 24.279,00 81.884,00

    METODO CORTO

    CONCEPTO TOTAL ITEM 1 ITEM 2 ITEM 3 ITEM 4


    FOB 1.817,44 9.592,05 25.242,25 15.448,26
    CIF USD 56.546,00 1.972,53 10.410,60 27.396,32 16.766,55
    CIF BS 395.822,00 13.808,00 72.874,00 191.774,00 117.366,00
    GA 690,00 3.644,00 9.589,00 5.868,00
    IVA 2.166,00 11.432,00 30.084,00 18.411,00
    TOT TRIB 2.856,00 15.076,00 39.673,00 24.279,00 81.884,00

    Factor Calc = CIF TOTAL/ FOB TOTAL


    = 1,08534
    DATOS
    10% GA METODO LARGO
    7,00 TC
    2% Desc EXW pago al contado CONCEPTO TOTAL ITEM 1 ITEM 2
    Certificado de Origen ACE-31 FOB 21.730,00 10.933,47 10.796,53
    10.380,00 USD EXW - 50 Valvulas de seguridad FLETE 6.500,00 3.270,48 3.229,52
    10.250,00 USD EXW - 30 Cocinas a gas SEGURO 434,60 218,67 215,93
    650,00 USD Gastos de exportacion OT GASTOS - - -
    5.500,00 USD Transporte maritimo CIF USD 28.664,60 14.422,62 14.241,98
    250,00 USD Agente de carga CIF BS 200.652,00 100.958,00 99.694,00
    200,00 USD Reemplazo de embalaje de valvulas GA 10.096,00 9.969,00
    3.200,00 USD Transporte carretero IVA 16.591,00 16.384,00
    2.200,00 USD Tramo nacional TOT TRIB 26.687,00 26.353,00 53.040,00

    Gastos Export = 650,00


    Agente Carga = 250,00
    Embalaje = 200,00
    Total (adicionar a EXW) 1100,00

    % Total = Total / EXW total % = Valor Item C. desc / Fob Total


    %= 0,0533 % Item 1 = 0,50315
    % Item 2 = 0,49685
    Total (adicionar a EXW) = Valor Item * %Total
    Item 1 = 553,47
    Item 2 = 546,53

    METODO CORTO

    CONCEPTO TOTAL ITEM 1 ITEM 2


    FOB 10.933,47 10.796,53
    CIF USD 28.664,60 14.422,62 14.241,98
    CIF BS 200.652,00 100.958,00 99.694,00
    GA 10.096,00 9.969,00
    IVA 16.591,00 16.384,00
    TOT TRIB 26.687,00 26.353,00 53.040,00

    Factor Calc = CIF TOTAL/ FOB TOTAL


    = 1,31913

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