International Food & Beverage Limited

Cost Comparison Statement

Import by Import by
SL# Particulars Mapping Rates
IFBL (BDT) TCPL (BDT)

Notes
a. Net Landed Cost (01+02+04- 314.52 364.45
05)
b. Markup (%) 57% 177.94 128.01
c. Purchase price of TCPL before VAT 492.46 492.46
d. VAT c*% 15% 73.87
e. Purchase price of TCPL after VAT c+d 566.33
f. Value added by TCPL c*% 10% 49.25 49.25
g. Sales price to Distributor by TCPL Before VAT c+f 541.71 541.71
h. VAT charged to distributor by TCPL g*% 15% 81.26 81.26
i. Sales price to Distributor by TCPL after VAT g+h 622.96 622.96
j. Net revenue for TCPL (f-a) g 541.71 541.71
k. Gross Margine for TCPL b/g 32.85% 23.63%
l. VAT Payable for TCPL (g-e) d-h 7.39 81.26
 International Food & Beverage Limited
Notes to the Cost Comparison Statement

Notes Map Import by Import by

Particulars Rates
# ping IFBL (BDT) TCPL (BDT)

Transaction/Declared Value A 0.93 1.35

Minimum assessable value B 2.50 2.50
Convertion rate in BDT C 110.25 110.25

01. Calculation of C&F Value (per kg):

Purchase Value (B*C) D 102.53 148.84
Additional logistic charges (per kg@1) E 1.00
Total C&F Value: F 103.53 148.84

02. Letter of Credit Opening Charges (per kg):

Insurance charges (D*%) G 0.90% 0.92 1.34
LC opening charges (D*%) H 0.60% 0.62 0.89
Clearing charges (D*%) I 8.50% 8.72 12.65
Total LC charges: J 10.25 14.88

03. Calculation of Assessable Value (per kg):

Assesseable value (B*C) K 275.63 275.63
Insurance charges (K*%) L 1% 2.76 2.76
Landing charges (K*%) M 1% 2.76 2.76
Assessed value as per customs: N 281.14 281.14

04. Calculation of Duties & Taxes (per kg):

CD (N*%) O 25% 70.28 70.28
RD (N*%) P 3% 8.43 8.43
SD (N+O+P)*% Q 30% 107.96 107.96
VAT (N+O+P+Q)*% R 15% 70.17 70.17
AT (N+O+P+Q)*% S 5% 23.39 23.39
AIT (N*%) T 5% 14.06 14.06
Total Duties & Taxes: U 294.29 294.29

05. Adjustment (per kg):

VAT 70.17 70.17
AT 23.39 23.39
Total Import VAT Rebate: V 93.56 93.56

06. Markup (%) = (selling price-cost)/cost x 100

07. Net Revenue = Gross Revenue - Return - Discount

08. Margin (%) = Gross Profit/Net Revenue