How to calculate customs duties and taxes

understanding:
price = cost (C)
insurance = insurance (I)
postage = freight (F)

Basic Value Imposition of Import Duties (NDPBM) = Cost + Insurance + Freight = CIF

1. for imported goods, not through PJT:

- Customs entry = CIF * entry tariffs (can 0%, 5%, 10% etc. see in BTBMI)
- VAT = (CIF + import duty) * 10%
- Income tax = (CIF + import duty) * 7.5% (2.5% if the catch had the API, or 15% when it did not have a Tax Identity Number (TIN)

2. for goods imported through the PJT or post office, the same procedure of calculation with the formula above, just before the price of goods - 50 USD:

for goods with prices below 50 dollars free / free do not pay customs duties and taxes
- Customs entry = (CIF) * entry tariffs
- VAT = (CIF + import duty) * 10%
- Income tax = (CIF + import duty) * 7.5%

example:
$ 500 minus the price of goods right to the goods shipment $ 50 = 500-50 = $ 450,
sis $ 50 -> CIF = 450 + 50 = 500, type of goods = handphone (MLP BTBMI final tariff = 0%) - Customs entry = (500) * 0% = 0
- VAT = (500 + 0) * 10% = 50 bucks
- Income Tax = (500 + 0) * 7.5% = 37.5 dollars
total bill = 50 + 37.5 = 87.5 dollars * 10232.75 = Rp. 896 000, - (rounding). NDPBM (exchange rate 1 usd = 10232.75 valid till date 19 July 2009 13)