T.C. 3.

395 <=======================
IMPORTACION DUA 118-2019-10-409859-01-9-00 COLOCAR EL TIPO DE CAMBIO
YANGZHOU SUPER UNION IMPORT & EXPORT CO.,LTD. FECHA DE LLEGADA AL ALMACEN: 9/30/2019
ARTICULO FECHA CANTIDAD DETALLE C.UNIT BASE USD T.CAMBIO BASE / COSTO IGV PRECIO
GAUZE SWAB 7.5x7.5CM - 16py 8/5/2019 392,000 GAUZE SWAB 7.5x7.5CM - 16py $0.10850 42,532.00 3.395 S/.144,396.14 S/.144,396.14
$0.00000 3.395 S/.0.00 S/.0.00
FOB

INVOICE: SU19318
(20 pouches /cja)gasa Esteril 3.395

FLETE - MARITIMO 8/26/2019 F001-5389 FLETE BL / BSHFL19080738 - BON VOYAGE LOGISTIC 1,850.00 3.395 S/.6,280.75 S/.6,280.75
ADUANAS

SEGURO 9/9/2018 0085-13776 SEGURO DE CARGA LLOYD`S N.1806360/00085-0013776 117.00 3.395 S/.397.22 S/.397.22
OTROS COSTOS EN ORIGEN/EMISION AEREA 8/26/2019 F001-5389 BVL PERU SAC /OTROS COSTOS 50.00 3.395 S/.169.75 S/.169.75

DUA 9/30/2019 IGV DUA 8,010.00 3.395 S/.27,194.00 S/.27,194.00

PERCEPCION 9/30/2019 ADUANA - IGV PERCEPCION S/.6,239.00

S/.151,243.86 S/.27,194.00 S/.184,676.85

GASTOS DE NACIONALIZACION
DETALLE FECHA FACTURA PROVEEDOR BASE USD/ MN T.CAMBIO BASE / COSTO IGV PRECIO
SERVICIO VISTA 8/26/2019 F001-5346 BVL PERU SAC 306.00 3.395 S/.1,038.87 S/.187.00 S/.1,225.87
NACIONALIZACION

SERV. IJNTEGRAL/MANIPULEO/RECARGO 10/1/2019 F001-3689 DT DINETPERU SAC 414.90 3.395 S/.1,408.59 S/.253.55 S/.1,662.14
TRANSPORTE LOCAL 9/30/2019 E001-779 CESMAR OPERADOR LOGISTICO 210.00 3.395 S/.712.95 S/.128.33 S/.841.28
SERV. RECEPC DE CONTENEDOR MTY GATE IN 10/1/2019 F120-81925 NEPTUNIA SA 217.00 3.395 S/.736.72 S/.132.61 S/.869.33
GASTOS OPERATIVO/CUSTODIA 9/30/2019 F001-175 AGENTE DE ADUANA SAC 266.00 3.395 S/.903.07 S/.162.55 S/.1,065.62

TOTAL COSTOS DE NACIONALIZACION S/.4,800.20 S/.864.04 S/.5,664.24

S/.156,044.06 S/.190,341.09
IMPORTACION DUA 118-2019-10-409859-01-9-00
YANGZHOU SUPER UNION IMPORT & EXPORT CO.,LTD.
DESCRIPCION FOB PRINTING CANTIDAD FLETE Y AD IGV + DUA COSTOS DE TOTAL PRECIO UNITARIO 30% DE PRECIO DE
COST SEGURO VALOREM PERCEPCION NACIONA- COSTOS UTILIDAD VENTA
LIZACION

GAUZE SWAB 7.5x7.5CM - 16py S/.144,396.14 100.00% S/.0.00 392,000 S/.6,847.72 S/.0.00 S/.34,297.04 S/.4,800.20 S/.190,341.09 S/.0.4856 S/.0.1457 S/.0.6312

S/.144,396.14 100.00% - S/.6,847.72 S/.0.00 S/.34,297.04 S/.4,800.20 S/.190,341.09

100.00% 4.74% 0.00% 23.75% 3.32% 131.82%

ESTRUCTURA DEL COSTO
IMPORTE INCLUIDO IGV % PAGO FACTURA COMERCIAL
FOB S/.144,396.14 76% FOB USD 42,532.00 3/19/2019 3.301
FLETE Y SEGURO S/.6,847.72 4% BBVA -12,759.60 3/18/2019 3.301
AD VALOREM S/.0.00 0%
IMPUESTOS S/.34,297.04 18% 29,772.40
NACIONALIZACION S/.4,800.20 3% 29,772.40
COSTO TOTAL S/.190,341.09 100%

DISTRIBUCION DE LOS COSTOS DE IMPORTACION

FOB
S/.144,396.14 FLETE Y SEGURO
75.86% S/.6,847.72
3.60%

IMPUESTOS
S/.34,297.04
18.02%

NACIONALIZACION
S/.4,800.20
2.52%

COMPARACION DE DISTRIBUCION EN FUNCION A FOB, CANTIDAD Y KILOS NETOS

DESCRIPCION FOB CANTIDADES KILOS NETOS CBM

GAUZE SWAB 7.5x7.5CM - 16py S/.144,396.14 100.00% 392,000.00 100.00% 3,822 100.00% 68.35 100.00%
- -

S/.144,396.14 392,000.00 3,822 68.35