Base Imponible

Valor fob(US$ 10.00 x 10,000 ) polo = US$ 100,000.00

Flete internacional (US$0.20 x 10,000 ) polo = US$ 2,000.00
Seguro(2.25% x valor fob) = US$ 2,250.00
US$ 104,250.00

Liquidacion de derechos
Liberado 100 %
Ad/v (11% x base imponible) = US$ 11,467.50 0.00
ISC (0% x base imponible + ad /v )= = US$ 0.00 0.00
IGV (16 % x base imponible + ad/v + isc= = US$ 16,680.00 0.00
IMP (2% x base imponible + ad/v + isc)= = US$ 2,085.00 0.00
US$ 30,232.50 Total a pagar

Percepcion (3.5% x base imp. + derechos) = US$ 4,305.53

Costo de Mercaderia

CTM (valor fob + flete + ad/v + isc)= = US$ 102,000.00

CUM ( ctm / N° und) = US$ 10.20
 A pagar
0.00
0.00
16,680.00
2,085.00
18,765.00