1. corn import tariff = duty-paid price × import tariff rate.
The first thing to pay attention to when calculating the tariff is that the import tax is paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued.
3. The second point to pay attention to when calculating tariffs is that foreign currencies not listed in the RMB foreign exchange quotation sheet are converted into RMB according to the exchange rate determined by the state foreign exchange administration department.
4. The third point to pay attention to when calculating tariffs is that the amount of customs value is calculated in RMB, and the amount below RMB is rounded off. After tax payment, the tax shall be calculated to minutes and rounded off as follows.
Extended data
Basic requirements for import tariff quota applicants
1. registered in the administrative department for industry and commerce before the previous year 10; Have a good financial position, tax records and integrity; Strictly implement the statistical system of grain circulation and abide by the minimum and maximum inventory regulations of grain operators.
2. In the past three years, there has been no violation record in customs, industry and commerce, taxation, foreign exchange, inspection and quarantine, grain circulation, environmental protection, etc., no credit record of non-performing loans, and no violation of the Interim Measures for the Administration of Import Tariff Quotas of Agricultural Products.
This is a state-owned trading enterprise.
4 enterprises with import performance in the previous year (excluding import agents).
5. Feed production enterprises that used more than 50,000 tons of corn in any year of the previous two years.
6. Other production enterprises that used more than 6.5438+500,000 tons of corn in any year of the previous two years.
7. Enterprises that have no import performance in the previous year, but have the right to import and export, and are engaged in processing trade with corn as raw materials with the production capacity certificate issued by the local commercial department.
Reference-General Administration of Customs of China-Announcement No.63 of General Administration of Customs 20 19