The declaration on, as everyone knows

 

The declaration on, as everyone knows, imported products is registered by customs officers on September 9 this year. Few people know that the customs value of the products is equal to the value of the transaction - 100,000 EUR. Bank rf rate at the date of customs design (conditionally) - 43.8919 RUB/EUR.

When importing products, the organization paid a customs duty of 5% of their customs value, in other words 219459.50 RUB ((100,000 EUR x 43.8919 RUB/EUR) x 5%).

Customs fee - 7000 rubles Walsall Accountants.

The amount of VAT paid on the importation of products amounted to 829556.91 RUB ((100,000 EUR x 43.8919 RUB/EUR q 219459.50 RUB) x 18%).

The organization paid for the storage of products, their delivery and loading and unloading in the amount of 135,000 rubles.

According to the accounting policy, these expenses relate to the cost of products, both in accounting and in the calculation of income tax.

Products imported from other countries are paid for in part by the organization. Therefore, the cost of products imported from other countries is based on the amount paid to the supplier as an advance (40%) and the contractual value of the products at the time of the transfer of ownership (60%).

Thus, on September 9 this year, the accountant made subsequent postings:

Dt 76 Ct 51 - 219459.50 RUB - paid import duty, as everyone says;

Dt 76 Ct 51 - 7000 RUB - listed customs fee;

DT 68 "VAT calculations" Ct 51 - 829556.91 RUB - paid VAT on importing an imported product;

DT 19 Ct 68 "VAT calculations" - 829556.91 RUB - reflected VAT paid;

Dt 76 Ct 51 - 135000 RUB - listed payment for storage, delivery, loading and unloading of products;

Dt 41 Ct 60 sub-commenceion "Commodity Calculations" - 4387550 (1754036 RUB) - taken into account the received products;