How to collect port fees and customs declaration fees for a batch of stone materials imported by the company at Xiamen port?

Import cost of goods = import contract cost price+import cost

The import fee includes many contents. If it is shipped from abroad on FOB terms, it shall include the following contents:

1. Foreign transportation expenses: transportation expenses by sea, land and air from ports, institutions or borders of exporting countries to borders, ports and airports of China.

2. Transportation insurance premium: the above insurance premium in transit.

3. Unloading fees: These fees include dock unloading fees, crane fees, barge fees, dock construction fees, dock warehouse rental fees, etc.

4. Import Taxes Taxes collected by the customs during the import process (including taxes collected on behalf of the customs) include: customs duties, product taxes, value-added taxes, consolidated industrial and commercial taxes and local surcharges, salt taxes, import adjustment taxes, trade adjustment taxes with Taiwan, vehicle purchase surcharges, etc.

(1) tariff: it is a basic tax levied by the customs during the import of goods.

The calculation formula of tariff is: import tariff = customs value (CIF contract) × tariff rate.

(2) Product tax, value-added tax, consolidated industrial and commercial tax and local additional tax: all taxes collected by the customs when goods are imported.

Calculation methods of product tax, value-added tax and consolidated industrial and commercial tax;

Duty paid price =(CIF+ tariff)/(stone tax rate 4%)

Taxable amount = dutiable price × tax rate

(3) Import adjustment tax: it is a tax levied on goods restricted by the state or for other reasons. Its calculation formula is: import adjustment tax amount = CIF price × import adjustment tax rate.

(4) Vehicle purchase surcharge: For imported passenger cars, minibuses, general-purpose trucks, off-road vehicles, vans, motorcycles, tractors, semi-trailer tractors and other transport vehicles, the customs will levy vehicle purchase surcharge at the rate of 15%. The calculation formula is: billing combination price = CIF+customs duty+VAT vehicle purchase surcharge = billing combination price × 15%.

All the above taxes are levied in RMB.

5. Bank charges. Most of China's import trade is paid by banks. Banks have to charge related fees, such as card issuing fees and settlement procedures.

6. Inspection fees and other notarization fees for imported goods.

7. Customs declaration delivery fee.

8. Domestic transportation costs.

9. Interest expense. That is, the interest generated from the opening of the letter of credit to the recovery of the payment.

10, import fee for foreign trade companies.

1 1, other expenses, such as miscellaneous expenses.