DETERMINACION DEL COSTO DE IMPORTACION

Concepto Valor en US$ T.C. Valor en S/. IGV Total

Televisores LED 35,000.00 2.75 96,250.00 96,250.00
Flete 1,850.00 2.78 5,143.00 5,143.00
Seguro 3,000.00 2.78 8,340.00 1,501.20 9,841.20
Servicios Agente 1,200.00 216.00 1,416.00
Estiba y Desestiba 400.00 72.00 472.00
Hanlindg 180.00 32.40 212.40
Transporte Local 650.00 117.00 767.00
Almacenaje 1,500.00 270.00 1,770.00
Ad Valorem 4,383.50 2.76 12,098.46

125,761.46 2,208.60 115,871.60

Calculo de los Aranceles y Tributos

Valor en US$ T.C. Valor en S/.

Valor FOB 35,000.00 2.75 96,250.00
Flete 1,850.00 2.78 5,143.00
Seguro 3,000.00 2.78 8,340.00

CIF ADUANERO 39,850.00 8.31 109,733.00

AD VALOREM 4,383.50 2.76 12,098.46

BASE IMPONIBLE IGV 44,233.50 121,831.46

IGV (16%) 7,077.36 2.76 19,533.51
IPM (2%) 884.67 2.76 2,441.69

IMPORTE TOTAL DE LA OPERACIÓN 52,195.53 143,806.66

Percepción 3.5% 1,826.84 2.76 5,042.09