Date：2021-03-01
Browse：17688
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The varieties of goods imported and exported to Myanmar are very complicated, some of which are small in size but high in value; some of which belong to the same kind of goods, but the prices are different due to different technologies or specifications; some of which are priced by weight, while others are priced by piece. Therefore, there are different algorithms for customs taxation.
Common tariff calculation methods
1. Ad valorem tax: according to the dutiable price of goods, and then according to the percentage of goods taxed, the tax payable per unit of goods is the product of the price of goods and the tax rate.
Tax payable per unit of goods = unit price of goods (customs value) × tariff rate
Total tax payable on goods = total value of goods (customs value) × tariff rate
The calculation method of ad valorem tax is the most widely used in customs of various countries.
2. Specific tax: the tax is calculated according to the quantity, volume and weight of goods. The characteristic of specific tax is that the unit tax receivable of goods is fixed, not affected by price changes, and the calculation method is simple.
3. Compound tax: the tariff calculated by the above method. For example, ad valorem tax and ad valorem tax are levied on a certain goods at the same time, or ad valorem tax is levied on goods imported at a price lower than a certain price, while ad valorem tax and ad valorem tax are levied on goods imported at a price higher than a certain price.
4. Optional tax: when ad valorem tax and compound tax can be implemented for a certain goods, the higher tax rate is selected as the tax rate, similar to compound tax.
5. Sliding allowance tax: when the price of imported goods is high, it is levied at a lower tax rate; when the price is low, it is levied at a higher tax rate.
6. Differential tax: when the domestic price of a domestic product is higher than that of the same kind of imported goods, in order to weaken the competitiveness of imported goods and protect domestic production and domestic market, the tariff is levied according to the difference between the domestic price and the import price.
Common tariff calculation methods
1. Ad valorem tax: according to the dutiable price of goods, and then according to the percentage of goods taxed, the tax payable per unit of goods is the product of the price of goods and the tax rate.
Tax payable per unit of goods = unit price of goods (customs value) × tariff rate
Total tax payable on goods = total value of goods (customs value) × tariff rate
The calculation method of ad valorem tax is the most widely used in customs of various countries.
2. Specific tax: the tax is calculated according to the quantity, volume and weight of goods. The characteristic of specific tax is that the unit tax receivable of goods is fixed, not affected by price changes, and the calculation method is simple.
3. Compound tax: the tariff calculated by the above method. For example, ad valorem tax and ad valorem tax are levied on a certain goods at the same time, or ad valorem tax is levied on goods imported at a price lower than a certain price, while ad valorem tax and ad valorem tax are levied on goods imported at a price higher than a certain price.
4. Optional tax: when ad valorem tax and compound tax can be implemented for a certain goods, the higher tax rate is selected as the tax rate, similar to compound tax.
5. Sliding allowance tax: when the price of imported goods is high, it is levied at a lower tax rate; when the price is low, it is levied at a higher tax rate.
6. Differential tax: when the domestic price of a domestic product is higher than that of the same kind of imported goods, in order to weaken the competitiveness of imported goods and protect domestic production and domestic market, the tariff is levied according to the difference between the domestic price and the import price.
7. Seasonal tax: refers to two or more tax rates for goods with seasonal characteristics, such as fresh goods, fruits and grains. For example, high tax rate is used in peak season, low tax rate is used in off-season, and intermediate tax rate is used in peacetime, so as to maintain the balance of supply and marketing and the balanced supply of the market.
