Prima neta 1,403.00 100.

0%
Tasa 1.2%

SA 116,916.67

Seguro total 838.63

V vta 710.70
DE
Prima neta 690.00 3.0%
SA 57,500.27 1.2%

FOB 36,000.00
Flete 4,000.00
Seguro 990.00 2.75%
CIF 40,990.00
Ad valorem 2,459.40 6%

VALOR ADUADERO 40,990.00

CIF 100,000.00
Ad Valorem 2,200.00 11% 2.20%

IMPORTADOR INTERMEDIARIO
Costo imp 800.00 Costo imp 960.00
Mg 160.00 20% Mg 320.00
Valor de vta 960.00 Valor de vta 1,280.00
25% vta
dia 9-10 75
dia 11-14 140
215

dia 1-8 560

dia 9-19 935
dia 20-25 750
2245

INTERMEDIARIO
Costo imp 600.00
Mg 200.00 25% vta
Valor de vta 800.00
IMPORTADOR MAYORISTA
Costo imp 200.00 Costo imp 280.00
Mg 80.00 40% Mg 70.00
Valor de vta 280.00 Valor de vta 350.00

FOB 36,000.00
Flete 4,000.00
Seguro 990.00 2.75%
CIF 40,990.00
Ad valorem 2,459.40 6%
Sub Total 1 43,449

CIF 334,630.00
Ad Valorem 36,809.30 11%
Sub Total 1 371,439.30
IPM 7,428.79 2%
IGV 59,430.29 16%

66,859.07

CIF 48,000.00
Ad Valorem 2,112.00 11% 4.40%
Sub Total 1 50,112.00
ISC 2,505.60 5%
Sub Total 3 52,617.60
IPM 1,052.35 2%
IGV 8,418.82 16%

FOB 42,000.00
Flete 2,350.00
Seguro 840.00 2.00%
CIF 45,190.00
Ad valorem 4,970.90 11%

VALOR ADUADERO 45,190.00

FOB 35,000.00
Flete 1,400.00
CFR 36,400.00

Cálculo del seguro

Deducible 15% 85%
Prima neta 0.14%

SA 42,823.53

CFR 294,400.00
Seguro 1,272.00 Prima neta 1,272.00
CIF 295,672.00 Tasa 0.4%

SA 318,000.00
Cálculo del seguro
Deducible 6% 94%
Prima neta 0.40% 93%
7.4%
SA 318,000.00
Prima neta 1,272.00
Derecho emisión 12.72 1%
Valor de vta 1,284.72
IGV 231.25 18%
P. vta (Desembolso a Cía 1,515.97
 MINORISTA
Costo imp 350.00
20% vta Mg 150.00 30% vta
Valor de vta 500.00
Precio vta 590.00
2,065.00
100.0%
 CIF 49,269
Ad Valorem 2,956 6%
Sub Total 1 52,225
ISC 5,223 10%
Sub Total 3 57,448

Q FOB Unit Factor C/M Unit C/M TOTAL

1500 5.6 1.2000 6.72 10080.00
3000 4.2 1.2000 5.04 15120.00
4000 3.6 1.2000 4.32 17280.00

42480.00

Precio Unit. Precio Unit.

Q FOB Unit. FOB $ PEN
X 1500 5.6 8400 24.53
Y 3000 4.2 12600 13.03
Z 4000 3.6 14400 118.96
35400
CIF 212,000.00
Ad Valorem 12,720.00 6%
Sub Total 1 224,720.00
IPM 4,494.40 2%
IGV 35,955.20 16%
Sub Total 2 265,169.60
Percepción 9,280.94 3.5%
Derechos NO reembolsa 0
Monto a pagar a Sunat 62450.54 Derechos e impuestos
212332

CIF 334,630.00
Ad Valorem 36,809.30 11%
Sub Total 1 371,439.30
IPM 7,428.79 2%
IGV 59,430.29 16%
FOB 14,500.00
Flete 1,020.00 (dato B/L)
CFR 15,520.00
Seguro 81.68
CIF 15,601.68

Cálculo del seguro

Deducible 5% 95%
Prima neta 0.50%

SA 16,336.84
Prima neta 81.68
Derecho emisión 2.45 3%
Valor de vta 84.13
IGV 15.14 18%
P. vta (Desembolso a Cí 99.28
IMPORTADOR
Costo imp
Mg
Valor de vta
Precio vta

MAYORISTA
Costo imp
Mg
Valor de vta
Precio vta
dia1-10 350
dia 11-13 120
470

dia 7-10 560

dia 11+15 800
1360

1830

dia 1-6 132

dia 7-11 190
dia 12-35 1488
1810
MPORTADOR
80,000.00
20,000.00 25%
100,000.00
118,000.00

MAYORISTA
105,640.00
45,274.29 30% vta
150,914.29
178,079
CIF 48,000.00
Ad Valorem 2,112.00 11% 4.40%
Sub Total 1 50,112.00
ISC 2,505.60 5%
Sub Total 3 52,617.60
IPM 1,052.35 2%

Q FOB Unit Factor C/M Unit C/M TOTAL

12000 5 1.1500 5.75 69000.00
8000 8 1.1500 9.20 73600.00
4000 12 1.1500 13.80 55200.00

197800.00

Precio Unit. Precio Unit.

Q FOB Unit. FOB $ PEN
X 12000 5 60000 24.53
Y 8000 8 64000 13.03
Z 4000 12 48000 118.96
172000
CIF 200,000.00
Ad Valorem 4,400.00 11% 2.20%
Sub Total 1 204,400.00
ISC - 0%
Sub Total 3 204,400.00
IPM 4,088.00 2%
IGV 32,704.00 16%
Sub Total 2 241,192.00
Percepción 8,441.72 3.5%
Derechos NO reembolsables 0
Monto a pagar a Sunat 45233.72 Derechos e impuestos

FOB 90,000.00
Flete 7,600.00
Seguro 2,250.00 2.50%
CIF 99,850.00
Ad valorem 5,991.00 6%
Sub Total 1 105,841.00
ISC - 0%
Sub Total 3 105,841.00
IPM 2,116.82 2%
IGV 16,934.56 16%
Sub Total 2 124,892.38
Percepción 4,371.23 3.5% 4,372.00
Derechos NO reembolsables 0
Monto a pagar a Sunat 23422.61 Derechos e impuestos

FOB 24,000.00
Flete 2,000.00 (dato B/L)
CFR 26,000.00
Seguro 164.21
CIF 26,164.21

Cálculo del seguro

Deducible 5% 95%
Prima neta 0.60%

SA 27,368.42
Prima neta 164.21
Derecho emisión 4.93 3%
Valor de vta 169.14
IGV 30.44 18%
P. vta (Desembolso a Cía) 199.58
200.00

FOB 14,500.00
Flete 1,020.00 (dato B/L)
CFR 15,520.00
Seguro 81.68
CIF 15,601.68

Cálculo del seguro

Deducible 5% 95%
Prima neta 0.50%

SA 16,336.84
Prima neta 81.68
Derecho emisión 2.45 3%
Valor de vta 84.13
IGV 15.14 18%
P. vta (Desembolso a Cía) 99.28
100.00

IMPORTADOR MAYORISTA
Costo imp 650.00 Costo imp
Mg 227.50 35% Mg
Valor de vta 877.50 Valor de vta

IMPORTADOR MAYORISTA
Costo imp 650.00 Costo imp
Mg 227.50 35% Mg
Valor de vta 877.50 Valor de vta
dia 1-6 132
dia 7-11 190
dia 12-35 1488
1810

dia 1-7 279.3

dia 8-25 892.8
1172.1
pta 1383.08
MAYORISTA MINORISTA
877.50 Costo imp 1,096.88
219.38 20% vta Mg 274.22 20% vta
1,096.88 Valor de vta 1,371.09
Precio vta 1,618

MAYORISTA
105,640.00
45,274.29 30% vta
150,914.29
178,078.86