EJERCICIO

PRODUCTOTorno DentalIncubadoraSet de Partes de Torno DentalSet de Partes de IncubadorasPARTIDA ARANCELARIA9018.41.00.009018.90.10.009018.41.00.009019.90.10.00GRAVAMEN ARANCELARIO %0%0%0%0%IVA %16%16%16%16%

DATOS COSTO MERCANCIAFLETESEGUROOTROS GASTOSTRIBUTOS ADUANEROS

EJERCICIOPRODUCTOCANTIDAD UNIDADVALOR UNIDADVALOR TOTALTOTAL FOBFLETE 10 % FOBTOTAL FLETE (USD)SEGUROVALOR SEGURO CFROTROS GASTOSVALOR EN (USD)VALOR CIF USDTRMARANCEL %BASE GRAVABLE COPTRIBUTO COPIVA %BASE GRAVABLE COPTRIBUTO COPTOTAL TRIBUTO USD1Torno Dental1[$E+UR] 2,500.00[$E+UR] 2,500.00[$USD] 2,630.7510%[$USD] 263.080.15%[$USD] 4.34[$USD] 5.00XUnidad[$USD] 5[$USD] 2,903.17[$USD] 2,610.080%[$COP] 7,577,494.830.016%[$COP] 7,577,494.83[$COP] 1,212,000.00[$USD] 464.352Incubadora10[$E+UR] 2,800.00[$E+UR] 28,000.00[$USD] 29,464.4010%[$USD] 2,946.440.15%[$USD] 48.62[$USD] 5.00XUnidad[$USD] 50[$USD] 32,509.46[$USD] 2,610.080%[$COP] 84,852,281.600.016%[$COP] 84,852,281.60[$COP] 13,576,000.00[$USD] 5,201.373Set de Partes de Torno Dental25[$E+UR] 300.00[$E+UR] 7,500.00[$USD] 7,892.2510%[$USD] 789.230.15%[$USD] 13.02[$USD] 5.00XUnidad[$USD] 125[$USD] 8,819.50[$USD] 2,610.080%[$COP] 23,019,593.280.016%[$COP] 23,019,593.28[$COP] 3,683,000.00[$USD] 1,411.074Set de Partes de Incubadoras100[$E+UR] 250.00[$E+UR] 25,000.00[$USD] 26,307.5010%[$USD] 2,630.750.15%[$USD] 43.41[$USD] 5.00XUnidad[$USD] 500[$USD] 29,481.66[$USD] 2,610.080%[$COP] 76,949,484.280.016%[$COP] 76,949,484.28[$COP] 12,312,000.00[$USD] 4,717.10136[$USD] 66,294.90[$USD] 6,629.49[$USD] 109.39[$USD] 680.00[$USD] 73,713.78[$COP] 30,783,000.00[$USD] 11,793.89TRM

COP[$USD] 2,610.08

EURO[$E+UR] 1.05230

RESULTADO DE LA IMPOTACINLIQUIDACIN DE IMPUESTOSVALOR CIF USDTRMARANCEL %BASE GRAVABLE COPTRIBUTO COPIVA %BASE GRAVABLE COPTRIBUTO COPTOTAL TRIBUTO USD[$USD] 2,903.17[$USD] 2,610.080%[$COP] 7,577,494.830.016%[$COP] 7,577,494.83[$COP] 1,212,000.00[$USD] 464.35[$USD] 32,509.46[$USD] 2,610.080%[$COP] 84,852,281.600.016%[$COP] 84,852,281.60[$COP] 13,576,000.00[$USD] 5,201.37[$USD] 8,819.50[$USD] 2,610.080%[$COP] 23,019,593.280.016%[$COP] 23,019,593.28[$COP] 3,683,000.00[$USD] 1,411.07[$USD] 29,481.66[$USD] 2,610.080%[$COP] 76,949,484.280.016%[$COP] 76,949,484.28[$COP] 12,312,000.00[$USD] 4,717.10TOTAL[$USD] 11,793.89TOTAL ICOMTEMRSGASTOS ADUANA DE DESTINO (USD)FOBCPTCIFDATDDPGASTOS EN PUERTO D.TRANS. BUENAVENTURA -BG D.C.ALMACENAMIENTOAGENCIAMIENTO[$USD] 66,294.90[$USD] 72,924.39[$USD] 73,713.78[$USD] 74,572.62[$USD] 88,013.37[$USD] 858.84[$USD] 1,308.71[$USD] 327.18[$USD] 10.98FOBCPTCIFDATDDP[$USD] 66,294.90[$USD] 72,924.39[$USD] 73,713.78[$USD] 74,572.62[$USD] 88,013.37

COMPORTAMIENTO DE ICOMTERMS1

Al momento de validar el comportamiento en cuanto a los costos de cada ICOMTERMS, debe tener en cuenta las lines de colores que representan el FOB, CPT, CIF, DAT y DDP; respecto a los datos de la tabla "TODOS LOS COSTOS", los cuales estan aliniados segn cada uno de los costos que contienen estos ICOMTERMS.

Ejemplo: El valor CPT el cual esta con una linia roja, va hasta los datos de "TOTAL FELTE (USD)", lo que quiere decir que el CPT me suma el valor de la mercancia mas el valor del flete.VALOR MERCANCIAVALOR FLETE USDVALOR SEGURO CFROTROS GASTOS EXTERIOR(USD)TRIBUTOS[$USD] 2,630.75[$USD] 263.08[$USD] 4.34[$USD] 5.00[$USD] 464.35[$USD] 29,464.40[$USD] 2,946.44[$USD] 48.62[$USD] 50.00[$USD] 5,201.37[$USD] 7,892.25[$USD] 789.23[$USD] 13.02[$USD] 125.00[$USD] 1,411.07[$USD] 26,307.50[$USD] 2,630.75[$USD] 43.41[$USD] 500.00[$USD] 4,717.10

TODOS LOS COSTOSINCREMENTOS9.09%0.15%0.92%1.15%ERROR:#DIV/0!1.72%0.43%0.01%13%TOTAL VALOR MERCANCIATOTAL FLETE (USD)TOTAL SEGURO CFRTOTAL OTROS GASTOS(USD)GASTOS EN PUERTO D.TRANS. BUENAVENTURA -BG D.C.ALMACENAMIENTOAGENCIAMIENTOTOTAL TRIBUTO USD[$USD] 66,294.90[$USD] 6,629.49[$USD] 109.39[$USD] 680.00[$USD] 858.84[$USD] 1,308.71[$USD] 327.18[$USD] 10.98[$USD] 11,793.89[$USD] 66,294.90[$USD] 72,924.39[$USD] 73,033.78[$USD] 73,713.78[$USD] 74,572.62[$USD] 75,881.32[$USD] 76,208.50[$USD] 76,219.48[$USD] 88,013.37

Incremento COSTOS FOB VS CPTFOB9.09%Incremento COSTOS CPT VS CIF

CPT9.89%Incremento COSTOS CIF VS DAT

CIF1.15%Incremento COSTOS DAT VS DDP

DAT15.27%

DDP