Import Duty

  price in commercial invoice = 20x1,600 + 600x60 = 68,000 USD

Total
Allocation of Addition:
Insuarance X = x 20 x 1,600 = 960 USD, Insuarance Y = x 600 x 60 = 1,080 USD
Fuel surcharge X = x 20 x 1,600 = 160 USD, Fuel surcharge Y = x 600 x 60 = 180 USD
Brokerage fee X = 2% x 20 x 1600 = 640 USD, Brokerage fee Y = 2% x 600 x 60 = 720 USD

Import Duty
For X:
Value X: (20–3) + 80%x1 + 70%x2 = 19.2
Taxable value = (19.2 x 1,600) + 960 + 160 + 640 = 30,720 + 960 + 160 + 640 = 32,480 USD
Payable amount of import duty = 32,480 x 30% + 50 x 20 = 9,744 + 1,000 = 10,744 USD
For Y:
Value Y: (600 – 50) + = 552.5
Taxable value = (552.5 x 60) + 1,080 + 180 + 720 = 33,150 + 1,080 + 180 + 720 = 35,130 USD
Payable amount = 35,130 x 25% = 8,782.5 USD

1
 Anti-dumping Duty

  price in commercial invoice = 20x1,600 + 600x60 = 68,000 USD

Total
Allocation of Addition:
Insuarance X = x 20 x 1,600 = 960 USD, Insuarance Y = x 600 x 60 = 1,080 USD
Fuel surcharge X = x 20 x 1,600 = 160 USD, Fuel surcharge Y = x 600 x 60 = 180 USD
Brokerage fee X = 2% x 20 x 1600 = 640 USD, Brokerage fee Y = 2% x 600 x 60 = 720 USD

Anti-dumping Duty:
For X:
Value X: (20–3) + 80%x1 + 70%x2 = 19.2
Taxable value = (19.2 x 1,600) + 960 + 160 + 640 = 30,720 + 960 + 160 + 640 = 32,480 USD
Payable amount = 32,480 x 12% = 3,897.6 USD
For Y:
600 boxes – 60 USD/box (24 bottles/box, 0.5litre/bottle)=>36,000 USD, 14,400 bottles, 7200litre, 12litre/box
Value Y: (600 – 50) + = 552.5 (box)
Taxable volume = 552.5 x 12 = 6,630 (litre)
Payable amount = 6,630 x 1 = 6,630 USD
2
 Excise Duty

  price in commercial invoice = 20x1,600 + 600x60 = 68,000 USD

Total
Allocation of Addition:
Insuarance X = x 20 x 1,600 = 960 USD, Insuarance Y = x 600 x 60 = 1,080 USD
Fuel surcharge X = x 20 x 1,600 = 160 USD, Fuel surcharge Y = x 600 x 60 = 180 USD
Brokerage fee X = 2% x 20 x 1600 = 640 USD, Brokerage fee Y = 2% x 600 x 60 = 720 USD

Excise Duty
For X:
Value X: (20–3) + 80%x1 + 70%x2 = 19.2
Taxable value = (19.2 x 1,600) + 960 + 160 + 640 = 30,720 + 960 + 160 + 640 = 32,480 USD
Payable amount of import duty = 32,480 x 30% + 50 x 20 = 9,744 + 1,000 = 10,744 USD
Payable amount of excise duty = (32,480 + 10,744) x 35% = 15,128.4 USD

For Y:
Value Y: (600 – 50) + = 552.5
Taxable value = (552.5 x 60) + 1,080 + 180 + 720 = 33,150 + 1,080 + 180 + 720 = 35,130 USD
Payable amount of import duty = 35,130 x 25% = 8,782.5 USD
Payable amount of excise duty = (35,130 + 8,782.5) x 40% = 17,565 USD