EXERCISE 1

Tittle
1 2 3
Quantity
FOB
CIF

IM-EX Tax rate

I+F
Total I+F
Mision (8%FOB)
Exchange rate
Total Value
Import tax payable
Export tax payable
Sell price include EXCISE
Excise tax rate
Excise input
Excise output
Excise payable
Total import
Total export

EXERCISE 2
Tittle
1 2 3
Quantity
FOB
CIF
IM-EX Tax rate
I+F
Total I+F
Mision (8%FOB)
Exchange rate
Total Value
Import tax payable
Export tax payable
Sell price include EXCISE
Excise tax rate
Excise input
Excise output
Excise payable
Total import
Total export
Refund import 16,000,000

EXERCISE 3
Tittle
1 2 3
Quantity
FOB
CIF
IM-EX Tax rate
I+F
Total I+F
Mision (8%FOB)
Exchange rate
Import tax payable
Export tax payable
Sell price include EXCISE
Excise tax rate
Excise input
Excise output
Excise payable
Total import
Total export
Refund import

EXERCISE 4
Tittle
1 2 3
Quantity
FOB
CIF
IM-EX Tax rate
I+F
Total I+F
Mision (8%FOB)
Exchange rate
Import tax payable
Export tax payable
Sell price include EXCISE
Excise tax rate
Excise input
Excise output
Excise payable
Total import
Total export
Refund import

EXERCISE 5
 Tittle
A B C
Quantity 20,000 15,000 30,000
FOB 96,100 121,100 171,100
CIF 100,000 125,000 175,000
IM-EX Tax rate 10% 5% 10%
I+F 3,900 3,900 3,900
Total I+F 253,500,000
Mision (8%FOB)
Exchange rate
Import tax payable
Export tax payable 192,200,000 90,825,000 513,300,000
Sell price include EXCISE
Excise tax rate
Excise input
Excise output
Excise payable
Total import 2,416,437,500
Total export 796,325,000
Refund import
Mision (8%FOB) 709,720,000

EXERCISE 6
Tittle
1 2 3
Quantity 100,000 20,000 15,000
FOB 10 4
CIF 6 11 5
IM-EX Tax rate 20% 30% 20%
I+F 1 1 1
Total I+F
Mision (8%FOB)
Exchange rate 19,000 19,000 19,000
Import tax payable 2,280,000,000 1,231,200,000 256,500,000
Export tax payable
Sell price include EXCISE
Excise tax rate
Excise input
Excise output
Excise payable
Total import 3,767,700,000
Total export 3,002,000,000
Refund import
Mision (8%FOB)

EXERCISE 1
Tittle
A B C
Quantity 50,000 20,000 40,000
FOB 75,488 95,488 45,488
CIF 80,000 100,000 50,000
IM-EX Tax rate 5% 10% 8%
I+F 4,513 4,513 4,513
Total I+F 496,375,000
Mision (8%FOB)
Exchange rate
Import tax payable
Export tax payable 188,718,750 190,975,000 145,560,000
Sell price include EXCISE
Excise tax rate
Excise input
Excise output
Excise payable
Total import
Total export
Refund import
Mision (8%FOB)

EXERCISE 2
Tittle
M G M
Quantity 50,000 10,000 100,000
FOB
CIF 80,000 60,000
IM-EX Tax rate 20% 0%
I+F
Total I+F
Mision (8%FOB)
Exchange rate
Import tax payable Miễn
Export tax payable Miễn
Sell price include EXCISE
Excise tax rate
Excise input
Excise output
Excise payable
Total import
Total export
Refund import
Mision (8%FOB)
4 5

4 5
4 5 6 7
4 5
 EXERCISE 5: Calculating the total a
D K has to pay in August / 200x, knowing
import and export activities:
5,000 19,000 19000 I. Receiving entrusted export: 8% co
- 20,000 product A: CIF price of 100,
80,000 19 356,250 - 15,000 product B: price of CIF 125,0
20% 25% 25% - 30,000 product C: CIF price of 175,
(I + F) of the whole shipment of VND
the actual quantity of exports.
II. Import:
- 10,000 products D: CIF price of the
23,000 23,000 23000 inspection report of VinaControl at t
368,000,000 2,048,437,500 2,048,437,500 transportation (completely due to natu
- 20,000 K products: The CIF price of
freight & insurance cost of shipment
office determined to lack 1,000 produc
Know that: Export and import tax rate
- 10% for products A and C;
- 05% for product B;
- 20% for product D;
- 25% for product K;
The exchange rate between VND & U
USD = 23,000 VND.
In addition, determine the amount of co
entrusted export of goods.

4 5 6 7
15,000
24
25
3%
1
 19,000
Không tính Không tính Miễn
205,200,000

Exercise 1: Calculate the amou

B K declaration period, Company B h
30,000
4 1. Export 50,000 products A, C
4.20 price 100,000 VND/product; 40,
20%
2. I + F of the whole shipment
0.20
according to the export quantity.

Goods B belongs to the number

19,000 price: 4USD/product, I+F equals
478,800,000
The export tax rates of produc
The spB import tax rate is 20%
Vietnam: 1 USD = 19,000 VND
319,200,000

G K Exercise 2: Import-Export Compan

100,000 process into product N according to th
5,000
Raw material M has the purchase pric
10% Vietnamese currency, of 80,000 VN
company X uses all 50 tons of raw
purchased domestically (the purchase
to produce 100,000 units of N. By the
100,000 products N.
50,000,000
Calculate import, export tax, tax refun

- Import tax rate according to the pref

-Export tax rate: N 0%, G 10%

-Price according to the price database

100000
M
50000
80000
4,000,000,000
40000
CIF = FOB + I&F

IMPORT TAX = CIF * Quantity * Tax rate

IMPORT TAX = Quantity * Payable import tax per unit

EXPORT TAX = FOB * Quantity * Tax rate

 5: Calculating the total amount of import and export taxes that the company
August / 200x, knowing that in the month the company has the following
xport activities:
entrusted export: 8% commission on FOB price.
uct A: CIF price of 100,000 VND / product.
uct B: price of CIF 125,000 VND / product
uct C: CIF price of 175,000 VND / product.
whole shipment of VND 253,500,000 allocated to each product according to
antity of exports.

ucts D: CIF price of the whole shipment is 160,000 USD. According to the
port of VinaControl at the border, 50% of products were damaged during
n (completely due to natural disasters).
oducts: The CIF price of the whole shipment is USD 375,000. International
urance cost of shipment is USD 15,000. Through inspection, the customs
ined to lack 1,000 products compared to the declared quantity.
xport and import tax rates for specific items are as follows:
ducts A and C;
duct B;
duct D;
duct K;
e rate between VND & USD announced by the State Bank in August is: 1
0 VND.
etermine the amount of commission the company is entitled to when receiving
ort of goods.

EXERCISE 6: In
8 9 10 11 situation:
30,000 20,000 50,000 1. Import 100,000
insurance fee 0.5 U
18 19 18 2. Importing 20,0
20 19 insurance fee 0.8 U
8% 8% 8% 3. Receiving imp
International trans
1 1 1
4. Entrusted imp
International trans
5. Purchasing QL
product.
6. Importing 2,000
materials at CIF p
 3. Receiving imp
International trans
4. Entrusted imp
International trans
5. Purchasing QL
product.
19,000 Không tính 19,000 19,000
6. Importing 2,000
materials at CIF p
820,800,000 577,600,000 1,398,400,000 7. Direct export o
and insurance fee
8. Export of 30,00
insurance fee 0.5 U
9. Entrusted to e
transport and insu
10. Being authoriz
International freig
11. Direct export o
/ product. These g
USD.
950,000,000
12. Exchange rate
/ USD
Request: Calculat

Calculate the amount of export tax paid by company B. During the

eriod, Company B has the following activities:

,000 products A, CIF price 80,000 VND/sp; 20,000 products B, CIF

0 VND/product; 40,000 C products, CIF price 50,000 VND/product.

he whole shipment is 26,125 USD calculated for each type of goods

the export quantity.

longs to the number of 30,000 previously imported products, with FOB

product, I+F equals 5% FOB and has paid import tax.

t tax rates of products A, B, and C are 5%, 10% and 8%, respectively.
port tax rate is 20%. Exchange rate announced by the State Bank of
USD = 19,000 VND
 Export Company X imports 50 tons of raw material M to
N according to the contract of labor price for foreign countries.
he purchase price at the first import border gate, converted into
y, of 80,000 VND/kg. According to the processing contract,
50 tons of raw material M and 10 tons of raw material G
lly (the purchase price does not include VAT 60,000 VND/kg)
nits of N. By the delivery date, Export company pays foreigner

port tax, tax refund of company X. Knowing that:

ording to the preferential tariff: M 20%

%, G 10%

he price database (exported goods): G :50,000 VND/kg

G
10000
50000
500,000,000
5000
EXERCISE 6: In the declaration period, AH Import Export Company has the following
situation:
1. Import 100,000 product A. Price of CIF 6 USD / product. International transport and
insurance fee 0.5 USD / product. 20% tax
2. Importing 20,000 product B. Price F0B 10 USD / product. International transport and
insurance fee 0.8 USD / product Tax rate of 30%
3. Receiving import consignment 15,000 product A. Price F0B 4 USD / product.
International transport and insurance costs 0.5 USD / product
4. Entrusted import for company K 4,000 productB. Price F0B 5USD / product.
International transport and insurance costs USD 0.4 / product
5. Purchasing QL Company 10,000 product D. The purchase price of VND 250,000 /
product.
6. Importing 2,000 kg of raw materials to produce exports; The total value of imported raw
materials at CIF price is 100,000 USD. Import tax rate of 10%.
3. Receiving import consignment 15,000 product A. Price F0B 4 USD / product.
International transport and insurance costs 0.5 USD / product
4. Entrusted import for company K 4,000 productB. Price F0B 5USD / product.
International transport and insurance costs USD 0.4 / product
5. Purchasing QL Company 10,000 product D. The purchase price of VND 250,000 /
product.
6. Importing 2,000 kg of raw materials to produce exports; The total value of imported raw
materials at CIF price is 100,000 USD. Import tax rate of 10%.
7. Direct export of 15,000 product C. Price CIF 25 USD/product. International transport
and insurance fee 1 USD / product. 3% tax
8. Export of 30,000 productD. Price F0B 18 USD / product. International transport and
insurance fee 0.5 USD / product. 8% tax
9. Entrusted to export 10,000 products C. Price CIF 23USD / product. International
transport and insurance fee 0.8 USD / product
10. Being authorized to export 20,000 products D. The price of CIF is 20 USD / product.
International freight and insurance fee of 1 USD / product.
11. Direct export of 50,000 products D. Price of CIF 19USD / product. (I + F) is USD 0.6
/ product. These goods use imported materials for which import tax has been paid 50,000
USD.
12. Exchange rates announced by the State Bank at the time of declaration of VND 19,000
/ USD
Request: Calculate the amount of import and export tax AH must pay