TM 314C: TOPIC 2- COMPONENTS

OF TOTAL LANDED COST

ARRASTRE CHARGE AND WHARFAGE DUE: OUTPORTS

 ARRASTRE CHARGE

OUTPORTS – refers to the ports in the Philippines

like Aparri, San Fernando, Subic, Batangas, Legaspi,
Iloilo, Cebu, Tacloban, Surigao, Cagayan de Oro,
Zamboanga, Davao and Limay excluding the Manila
and Manila International Container Port.
ARRASTRE CHARGE (OUTPORTS)
 ARRASTRE CHARGE

ARRASTRE CHARGE – is the amount which the

owner, consignee, or agent of either, of the
merchandise has to pay for the receiving, handling
and custody of the merchandise imported or
exported.
ARRASTRE CHARGE

SHIPSIDE
VS.
PIERSIDE DISCHARGING
ARRASTRE CHARGE

ARRASTRE CHARGE (OUTPORTS)

FORMULA:
A. SHIPSIDE A/C = MT x P8.00
B. PIERSIDE A/C = MT x P110.00
 REVENUE TON

ACTUAL WEIGHT CONVERSION

1 kilogram (kg) = 1,000 grams (gm)

1 metric ton (mt) = 1,000 kilograms (kgs)
1 pound (lb) =0.4536 kilogram (kg)
= 16 ounces (oz)
 ARRASTRE CHARGE

A shipment of cement arrived at Port of Cebu from

Australia. The said shipment had a total gross weight of
50,000 kilograms and total net weight of 45,000
kilograms. If discharging was made via pierside, how
much is the total arrastre charge, net of value-added tax?
 ARRASTRE CHARGE

Convert:
50,000 kgs x 1MT = 50,000 MT = 50 MT
1,000 kgs 1,000

A/C=50MT X P110= P5,500

 ARRASTRE CHARGE

A shipment of 1,000 crates of melons arrived at Port of

Davao from China. Each crate weighs 25 kilograms and
was discharged via shipside. How much is the total
arrastre charge, inclusive of value-added tax?
 ARRASTRE CHARGE

Total wt:
1,000 crates x 25 kgs = 25,000 kgs
Convert:
25,000 kgs x 1MT = 25,000MT= 25MT
1,000 kgs 1,000 kgs
A/C= 25 MT X P8 = P200 x 1.12 = P224
 ARRASTRE CHARGE

A shipment of 5 x 40’vans containing textile fabrics from

Singapore arrived at Port of Batangas. Each van weighs
36,000 kilograms. How much is the total arrastre charge,
exclusive of value-added tax?
 ARRASTRE CHARGE

Total wt:
36,000 kgs x 5 vans = 180,000 kgs
Convert:
180,000 kgs x 1MT = 180,000MT = 180 MT
1000 KGS 1,000
A/C= 180 MT x P110 = P19,800
WHARFAGE DUE (OUPORTS)
 WHARFAGE DUE

WHARFAGE DUE – is the amount assessed against the

cargo of a vessel engaged in foreign or coastwise trade,
based on the quantity, weight or measurement received
and/or discharged by such vessel.
 WHARFAGE DUE

WHARFAGE DUE (OUPORTS)

FORMULA:
A. SHIPSIDE W/D = MT x P17.00
B. PIERSIDE W/D = MT x P34.00
 WHARFAGE DUE

A shipment of asphalts arrived at Port of Zamboanga

from Germany. The said shipment had a total net weight
of 95,000 kilograms and total gross weight of 100,000
kilograms. If discharging was made via pierside, how
much is the total wharfage due, net of value-added tax?
 WHARFAGE DUE

Convert
100,000 kgs x 1MT = 100,000 MT = 100 MT
1,000 kgs 1,000

W/D = 100 MT x P34 = P3,400

 WHARFAGE DUE

A shipment of 1,000 boxes of apples arrived at Port of

Surigao from Korea. Each box weighs 30 kilograms and
was discharged via shipside. How much is the total
wharfage due, inclusive of value-added tax?
 WHARFAGE DUE

Total wt
1,000 boxes x 30 kgs=30,000 kgs
Convert
30,000 kgs x 1MT = 30,000 MT = 30MT
1,000 kgs 1,000
W/D=30MT x P17 = P510 x 1.12 = P571.20
 WHARFAGE DUE

A shipment of 10 x 20’ vans containing truck tires from

USA arrived at Port of Subic. Each van weighs 22,000
kilograms. How much is the total wharfage due, exclusive
of value added tax?
 WHARFAGE DUE

Total wt
10 vans x 22,000 kgs = 220,000 kgs
Convert
220,000 kgs x 1MT = 220,000 MT = 220 MT
1,000 kgs 1,000
W/D = 220 MT x P34 = P7,480
REVENUE TONS
 REVENUE TON

Revenue Ton (RT) is the volume weight for sea cargoes.

It is a shipping term describing the measurement on
which the shipment is freighted.

1 RT is equal to 1 MT or 1 CBM whichever is HIGHER.

(CMO 15-2015)
 REVENUE TON

Actual Weight = MT
Volumetric Weight = CBM
Revenue Tons = MT/CBM (Higher)
 REVENUE TON

To get the Actual Weight (MT):

1. Weight per unit (kg, ounce, lb, mt) x NO. OF

BOX/CRATE/CARTON

2. CONVERT TO MT
 REVENUE TON

ACTUAL WEIGHT CONVERSION

1 kilogram (kg) = 1,000 grams (gm)

1 metric ton (mt) = 1,000 kilograms (kgs)
1 pound (lb) =0.4536 kilogram (kg)
= 16 ounces (oz)
 REVENUE TON

To get the Volumetric Weight (CBM):

1. M x M x M
2. FT’ x FT’ x FT’
times NO. OF
35.31445
BOX/CRATE/CARTO
3. CM x CM x CM
N = CBM
1,000,000
4. INC’’ x INC’’ x INC’’ = CUBIC FEET
1,728 35.31445
 REVENUE TON

Compute RT:
A shipment of 5,000 boxes of mechanical tools arrived at Port of
Manila. Each box weighs 125 kilograms and had a dimension of
0.65 m x 0.50 m x 0.40 m.
 REVENUE TON
RT: AW vs. VW (whichever is higher)
1. GET AW
Total wt= 5,000 boxes x 125 kgs = 625,000 kgs
Convert= 625,000 kgs x 1MT = 625,000MT = 625 MT
1,000 kgs 1,000
II. Get VW
(0.65m x 0.50mx 0.40m) (5,000 boxes)= 650 CBM
Hence, REVENUE TON = 650 CBM
 REVENUE TON

Compute RT:
A shipment of 600 pallets of oranges arrived at MICP. Each pallet
weighs 18 kilograms and had a dimension of 6” x 12” x 18” .
 REVENUE TON
RT: AW vs. VW (whichever is higher)
1. GET AW
Total wt= 600 pallets x 18 kgs = 10,800 kgs
Convert= 10,800 kgs x 1MT = 10,800MT = 10.80 MT
1,000 kgs 1,000
II. Get VW
6” x 12” x 18” = 0.75 Cu.ft. = 0.0212377653 CBM/pallet x 600 pallets=12.74 CBM
1,728 35.31445

Hence, REVENUE TON = 12.74 CBM

 REVENUE TON

Compute RT:
A shipment of 100 cartons of fish arrived at MICP. Each carton
had a dimension of 30 cm x 50 cm x 30 cm. The total gross
weight was 4 metric tons.
 REVENUE TON

RT: AW vs. VW (whichever is higher)

I. AW= 4MT

II. Get VW
30 cm x 50 cm x 30 cm = 0.045 CBM/carton x 100 cartons = 4.5 CBM
1,000,000

Hence, REVENUE TON = 4.5 CBM