進出口價格之計算 - web.idv.nkmu.edu.tw

1 { (Carrier) Carrier Private Carrier Actual Carrier{ (Liner Shipping) (Tramp shipping){ (Conference) (Non-Conference){ (Freight Forwarder) (Shipping Agent) (Multimodal Transport Operator) { { 1. (Land Bridge System)2. (Mini Bridge System)3. (Micro Bridge System){ Container Flat Container Tank Reefer Open Top container 21 (Jumbo )260045 *8 * 21 (HQ )230040 *8 * 19205040 *8 * 18105020 *8 * (TNE) (FTQ) 1. (LCL) CFS2. (FCL) CY{ or CY/CY( / ) or CFS/CFS( / ) or CY/CFS( / ) or CFS/CY( / ) 1.}}}}}}}}

2 (Basic Rate)2. (Surcharges){ (Bunker Surcharge) BAF{ (Currency Surcharge) CAF{ (Peak Season Surcharge) PSS{ (Congestion Surcharge){ (Out port Charge){ (Destination Delivery Charge DDC){ (Transshipment Surcharges){ (Terminal Handling Charges: THC){ (Stuffing Charges) (UnstuffingCharges){ (Documentation Fee: DOC)3. { (Heavy Cargo){ (Bulky Cargo){ (Optional Port of Discharge){ (Diversion of Port) { (CY) { (CFS)1. (Weight Ton ) (1 TNE=1000 KGM) 2. (Measurement Ton) (1 Cubic Meter:1 CBM or 1 MTQ ) 1 FOT( )=12 INH( ) 1 FTQ( )=1728 INQ( ) A.}}}}}}}}}}}}}}}}

3 1. {CY = + (1- )+DDC{CFS: = + (1- )+ 2. {CY = + +DDC{CFS: = + + B. 1. {CY = + (1- )*(1+CAF+BAF){CFS: = + (1- )*(1+CAF+BAF)2. {CY = + )*(1+CAF+BAF){CFS: = + )*(1+CAF+BAF)ALL IN{ ALL IN { { { { { { (International Air Transport Association:IATA) { (General Commodity Rate: GCR){ (Specific Commodity Rate: SCR){ (Container Rate){ (Charter Price){ 1.}}}}}}}}}}}}}}}}}}}}

4 (Disbursement) 2. (Insurance Premium)3. (Charges for shipments of dangerous goods)4. (Charges Collect Fee){ (Charges for storage)GCR { (Minimum Charges) { (Normal Rate) 45 { (Quantity Rate) 45 { { 1 =366 =6000 1 =166 { { { ( * ) ( * ) { (Valuation Charge) USD20 =( / -USD20)* * { { { ICC(A) ICC(B) ICC(C){ (Insurance Amount) 10% 15% { (Insurance Premium) = * ( ) 1.}}}}}}}}}}}}}}}

5 :Basic Cost2. :Export Cost{ :Packing expenses{ :Storage and handling expense{ :inland transportation expense{ :inspection & certificate fees{ : shipping expense{ : interest on payment for purchase{ :correspondence charges{ : harbor service fee{ :banking charges{ :discount charges{ :trade promotion service charges{ :expected loss { ocean land or air freight{ :marine air or transportation insurance premium{ :return commission3. (Expected profit)( ) 1. :Basic Cost2. :Export Cost{ :inland transportation expense{ :inspection & certificate fees{ : shipping expense{ : Import Tax{ :correspondence charges{ : harbor service fee{ :banking charges{ :discount charges{ :trade promotion service charges{ :expected loss { ocean land or air freight{ :marine air or transportation insurance premium{ : operating cost3.}}}}}}}}}}}}}}}}}}}}}}}}}}}}

6 (Expected profit) {DPV Duty Paying Value {VAT: Value Added Tax ( + + )*5%{ CIF {EXW: S/(1-P){FOB: S/(1-P){CFR: S/(1-P)+F{CIF: (S/(1-P)+F)/(1-I){S: selling Price, P: Profit{F: Freight , I: Insurance CIF (1-k*r)CIF=CFR/(1-k*r)I=CIF*k*r=CFR/(1-k *r)*k*r=CFR*k*r/(1-k*r)I: k=(1+ )r= (1-k*r-t) P=CIF*t CIF=CFR+CIF*k*r+CIF*tCIF(1-kr-t)=CFRCIF= CFR/(1-kr-t)P= t= 3. CIF=CFR/(1-k*r-t-b) M=CIF*bCIF=CFR+CIF*kr+CIF*t+CIF*bCIF(1-K r-t-b)=CFRCIF=CFR/(1-kr-t-b)M= b=}}}}}}}}}