ok CAPT 7 Problema 1 Logística Internacional importación de silicona 2105

Introduction to Supply Chain and Logistics Course

Overview of Import Cost Calculation

• The tutorial focuses on how supply chain managers calculate import costs, applicable for both imports and exports.

• Key concepts from previous chapters related to international logistics will be consolidated, particularly Incoterms and tax liquidation for imports.

Problem Introduction

Case Study: Importing Silicone Cartridges

• A company has imported 28,000 silicone cartridges weighing 300g each from the USA to Callao, with a price of $0.5 per cartridge and freight cost of $1,250.

• The silicone falls under a tariff classification with a 6% duty rate and an additional selective consumption tax of 40%. Insurance is calculated at 0.1% of the CFR value.

Documentation Issues

Container Handling Details

• Due to documentation issues, the container was removed from temporary storage on the 11th day after arrival; unloading took one full day before returning it on the 13th day.

• Various invoices were received from foreign trade operators detailing costs associated with logistics operations.

Understanding Freight Costs

Container Rental and Overstay Charges

• Freight covers rental during transit but does not include extra days needed for loading or unloading; these are referred to as "free days." Standard free days range from 10 to 12 days depending on negotiation terms.

• Exceeding free days incurs overstay charges which can be negotiated either retroactively or non-retroactively; non-retroactive agreements limit charges only to excess days beyond the agreed period.

Temporary Storage Costs

Fees Associated with Temporary Deposits

• Temporary storage incurs various fees including transportation ($42), unloading rights ($130), administrative expenses ($6), and storage fees after free periods expire ($62 per day).

• Negotiating terms for temporary storage is crucial as they may differ from container rental agreements regarding free periods and associated costs.

Customs Duties Calculation

Taxation Breakdown

• The total amount payable in taxes includes customs duties based on CIF value (Cost, Insurance & Freight), selective consumption taxes, perceptions (3.5%), and VAT/IGB (18%). Calculations must consider net values after applicable exemptions or reductions based on origin country tariffs (e.g., USA has a release percentage of 30%).

Total Cost Assessment

Comprehensive Cost Analysis

• To determine total import costs into storage, all operator fees must be summed up along with unrecoverable taxes such as certain customs duties while excluding recoverable ones like VAT/IGB that can be reclaimed upon sale of goods. Total estimated cost comes out around $55,000 leading to a unit cost of approximately $1.97 per cartridge when divided by quantity imported (28,000 units).

Conclusion: Importance of Import Factor

Significance in Business Operations

• The import factor calculated as the ratio between total product cost in warehouse versus FOB value provides critical insights for pricing strategies within companies engaged in international trade operations—indicating that additional costs can significantly affect overall profitability margins when importing goods.