PORT C H AR G E S

1. Given: LCL shipment, Break

Bulk,
Non-palletized
10 Crates
500 kgs/crate
(gen-cargo)
Volume: 600 ft₃
Answer:
= 5MT
11,000
600cuft 1cbm =16.99/17
35.31445
17RT x 172=2,924x112
=
3,27488
2. Given: LCL shipment, Break
Bulk,
Palletized ( General
Cargo)
500 kgs/crate, 5 crates
216 ft₃
Answer:
= 2.5
1,000
2cuft 1cbm =6.12
35.31445
6.12x135=825.7x1.12
=
924.81
3. Given: LCL shipment, Break
Bulk,
STC/; 100 sacks solar
salt,
non-palletized(bagged
cargo)
2fxx.5ftx3ft,25 kgs
Answer:
= 2.5
1,000
2.¹x.5¹x.3¹= 3 cuft x100
35.31445
=8.5
8.5x.305=2,598x1.12
=
2,903.6
4. Given: LCL shipment, 4 pallets
100 sacks solar salt per
pallet
2¹x.5¹x3¹,25 kgs
Answer:
= 2.5
1,000
2¹x.5¹x.3¹x100= 300
=8.5

35.31445
8.5x.305=2,598x1.12
=
5.Benedict steel imported 21.0
metric tons of Hot Rolled steel 10
cm diameter from Germany at US
$1.50/ kg FOB, Frankfurt compute
the applicable heavy lift charges
(HLC) if the said shipment is non-
palletized.
Answer:
x965=20,265x1.12
=22,646.8-D
6.A non-containerized shipment of
asstd. Plastic toys in boxes
volume. If the sea freight is US $
10,000/cuft, and each box weighs
50 kgs. Determine the arrastre
charge payable to the operator
for this shipment of 10 palletized
boxes.
Answer:
x10=500 =0.5 vs 4
1,000
4x135=540x1.12=604.8
7. Each crate that was imported
by a fruit dealer weighs 200 kgs.
If there were a total of 14 crates
with dimension 18 in x 24in x 3
oin per crate, determine the
arrastre charge payable operator
when the said crates are non-
pallizted.
Answer:
= 2,000 =2.8
1,000
1.5x2x2.5x14=35cuft =99
35.31445
(convert into 15)
2.8x172=539.4
8. A shipment of frozen fish
arrived at the POM each carton
have dimension 61cm x 46cm x
15cm and weighs 10 kgs.
Determine the arrastre charge
payable to importation totaled
100 crrns.
Answer:

10x100=1,000= 1 MT
4.21x 767=3,229.07
x 1.12

3,616.56
9. Import
Clear class sheets 2x20’
GW 15,000 kgs/cntr
Discharge: POM
Find: a. WD sad
b. AR sad
c. AR ati
Answer:
a. 2x519.35=1,038.7
b. 2x3727=7,454
c. 2x4,307=8,614
x 1.12
9,647.68
10. Import
Clear class sheets 2x20’
GW 15,000 kgs/cntr
Batangas Port
Find: a. WD sad
b. AR sad
Answer:
a. 15 MT x 34 x 2 = 1,020
b. 15 MT x 110 x 2= 3.30
11.LCL import shipment
consolidated
STC: 100 boxes various tools
GW: 3 MT
Dimension:1.5¹x1.0¹x.8¹/box
Find: a. WD sad
b. AR sad
Answer:
15¹ x 1.0¹ x .8¹ x 100= 120
35.31445
= 3.3
a. 3.3 x 30.55= 103.8
b. 3.3 x 149= 491.7
12.Breakbulk import shipment
STC:5 palletized crates of
machineries
GW: 5,000 kg/crate

Dimension:1.0mx1.0mx1.0m/crat
e
POD: North Port, Manila
Find: a. AR import entry
Answer:
a.25 MT X 117= 2,925
b. 25 MT X 135= 3,780
13. Concrete ventures wishes to
import 100-drums of asphalt from
Indonesia each drum net of 200 kgs,
gross of 250kgs& 200 capacity.
Determine the cost advantage in
arrastre charges if the importation be
made in LCL non-containe rized b/w
palletized & non-palletized.
Answer:
200: 1,000= 2.x100=20
1,000
250kg x 100= 25,000 =25
1,000
14. An LCL non-containerized shipment
of raw marquisate are in sacks (25kgs/
sack) arrived at MICP. Said shipment
were properly packed in 4 weeks
palletized crates having a dimension of
5.0 x 5.¹0 w/total net weight of 2,400
kgs and fare weight 100 kgs. Determine
the applicable arrastre charge payable
for operation.
Answer:
2,500x4=10,000= 10
1,000
5¹x5¹x5x4=500
35.31445 =14
1. A customs broker computed
the arrastre as component of
LC in the amount of 2,503.20
inclusive of VAT for an LCL
shipment of gen. cargo. How
much should be the WD value
for the said shipment of 25
boxes with given dimension as
50x50x50cm?
Answer:
2,503.20 .5x.5x.5x25
boxes=3.125
1.12 2,235÷149
2,235 VAT base
15x36.65=549.75
WD
2. A shipment of 50 crates of auto parts
& accessories w/each crate, 1.0mx.4m
in dimension, weighs 200 kgs, arrived at
the destined port of discharge.
Determine the WD for assessment
purposes if cargo is discharge at pier
side.
Answer:
1.0x1.0m.4mx50=20 RT
2000kgs-1000kgsx50=10 MT

WD=20X34=680
3. A shipment STC: 5 crates of
motorcycle parts and accessories,
having weight of 660 pounds per crate
arrived at Port of Cebu:
Compute the wharfage due per CMO 26-
95 if said cargo having dimensions 1.0 x
1.0 x 1.0m is to be unloaded at pierside.
Answer:
1.0x1.0x1.0x5=5 RT
660 lbs. 4536 kg
4. For a given shipment STC: 10 boxes of
non-palletized spars parts w/dimension:
3¹ x 4¹ x 5¹ per box and total gross
weight of 15,500 kgs. Determine the
applicable arrastre & wharfage due
combined as a component of LC.
Answer:
15,500 ÷ 1,000 =15.5 MT
(3x4x5)x3.28=3x10box
60x10÷35.29=17 RT
AR= 17x149=2,533
WD= 17X30.55= 519.35
3,052.35
5. An LCL shipment STC: 8 crates of
machineries, w/ each crate having
dimension: 1.0 mtr x 1.5 mtrs x 3.0 mtrs
and gross weight of 70,000 pounds
compute for the applicable & wharfage
due combined for assessment purposes.
Answer:
70,000 lbs 4536kg 1 MT
=31.75MT
1 lb 1,000 kg
1.0 mtr x 1.5 mtr x 3.0 mtr x 8= 36
RT
AC=36x149=5,364
WD=36x30.55=1,099.8
6,463.80
6. A shipment for 10 boxes of several
furniture having per box dimension of
0.8m x 0.9 x 1.0m and total gross
weight of 20,000 lbs. calculate the
combined arrastre and wharfage due for
CB’S initial assessment.
Answer:
20,000 lbs. 45.76kg 1 MT
=9.07 MT
1.16 1,000 kg
.8x.9x1.0m x 10 =7.2RT
AS=9.07MT x 149= 1,351.43
WD=9.07MT x 36.65=332.85
1,683.85
7. An LCL shipment STC: 20-cartons of
asstd. Tools having dimension:
20x60x90 in cm per cartons and gross
weight per carton of 120 kg. Calculate
the combined arrastre and wharfage
due for customs broker’s initial
assessment.
Answer:
1.20kg÷1,000x20=2.4MT
20x60x90cmx20=2.16RT
AC=2.4x149=357.6
WD=2.4X36.65=87.96
445.56
7. A b/L indicates a shipment of 3x40
FCL of Polypropylene resin is to be
unloaded at the Port of Cebu. If the
Freight cost is US $750.00 /TEU,
determine the assessment total arrastre
& wharfage due when each TEU weighs
10,000kgs gross.
Answer:
10,000÷1,000kgs=10MT x TEU=60
MT

AC=60X110=6,600
WD=60X34=2,040
8,640
Given:
POD: POM, Heavy Lifted
Make: Stainless steel,Non palletized
Sea Frt:$400
Unloading destination:$175
Find: AR assessment basis
AR payable to operator
Answer:
10,000kgs÷1,000kgs=10 MT
5.0m x 5.0m x 20m= 500 cbm/RT
For given shipment STC: 10 boxes of
non- palletized spare parts
w/dimension:3¹x4¹x5¹ per box and total
gross weight of 15,500 kgs. Determine
the applicable arrastre and wharfage,
and stripping and cargo out handling
charges payable to occ.
Answer:
15,500kgs÷1,000kgs=15.5MT
3¹x4¹x5¹x3.28ft³x10
60 x10 ÷35.29=17.00RT

ACXWD=17x405=6885x1.12=7,711.
2

=17x864=14,688x1.12=16,450.56
LCL shipment STC: 20 cartons of asstd.
Tools having dimension 20x60x90cm per
carton and gross weight per carton of
90kg. Compute for the applicable
arrastre & wharfage charges, and
transfer fee payable to occ.
Answer:
90kg÷1,000x20=1.8MT
.2x.6x.9x20 =2.16RT

AC&WD=2.16x405=874.8x1.12=97
9.78

=2.16x540=1,166.4x1.12=1,306.37
LCL shipment w/FOB value US$2,450
STC: 1 plastic crate having a dimension
of 1,600mm x 1,200mm x 1800mm for
(LXWX) w/gross weight of 128,000
ounces. Determine the total regular
charges payable to occ if the shipment
was released two (10) days after
stripping. Use ER 47
Answer:
128,000ounces 1 lb .4536kg1MT
=3.63
16ounces 1 lb
1,000kg

1,600mm x 1,200mm x 1,800mm=

3.5 RT
ST O RAG E
Given: FOB
R/D
1. a.) LED Televisions $25,000 15%
2. B.) Sound Amplifiers $16,000 7%
FOBT=41,000
Other info:
DVa=820,000 Find: Lcab of
Televisions
MEb=12,000
EPR=50
Answer:
DV¹ FOB¹ LC=DV+CUD+ME
DV² FOB²
=1,281,250+192,187.5+12,000
=1,485,437.5
DV¹=DV²xFOB¹
FOB²
=820,000X25,000
16,000
DV=1,281,250
X .15
CUD 192,187.5
2. A 1x20¹ container consisting of 2 different
classes of dangerous cargoes was
discharged at the MICT having the FF
information:
CFR value R/D
Class1 $15,000 10%
Class2 $30,000 7%
45,000
Compute for the total bank charge if the
dutiable value for cargo class 1 was 795,000
Answer:
DVT CFRT
DV1 CFR1
DVT = DV1 x CFRT BC= DV
x .00125
CFR1 =
2,385,000 x .00125
= 795,000 x 45,000 = 2,

981.25
15,000
3. 1 x 20’ container consisting of various apparels was
discharged at the MICT and has the ff info:

FOB
Value R/D
1. Men’s T-shirts $ 5,000
15%
2. Women’s Undergarments $ 6,000
15%

Compute for the landed cost of the undergarments if dutiable

value of the t-shirts was P 270,000 (pesos) and miscellaneous
expenses incurred for the undergarments was P 8,000 (pesos).
Answer:
DV² FOB ²
DV¹ FOB ¹
DV² = DV¹ x FOB ² LC= DV +
CUD + ME
FOB ¹ =
324,000+48,600+8,000 = 270,000 x 6,000

= 380,600
5,000
= 324,000
4. A 1 x 40’ container shipment from USA
consisting of various electronic devices was
discharged at the MICT and has the ff info:

FOB Value
1. SMART TV BOXES $ 18,000
2. Video Stream Dongles $ 12,000

$ 30,000
Compute for the brokerage fee, net of VAT, for
the Video Streaming Dongles id total DV was P 1,
550,000 (pesos)
Answer:
BF ² FOB ²
BFT FOBT

BF 2 = 6, 987.5 x 12,000
30,000
= 2, 795
1. Given:
3.45 cbm of
liquid ammonia
$ 0.50/ ltr
FRT- $180
ins- $170
CIF?
Answer:
3.45 cbm 1,000ltrs
1 cbm = 3,
450 x .50= 1,725

1, 725 + 180 + 170 = 2,075

2. Given:
24, 014 cuft
FOB- $ 4,
590/cbm
FRT- $ 4,600
ins- $ 1, 800
CIF?
Answer:
24,014 cuft 1cbm
35.31445 = 680.01
x 4, 590= 3, 121,22.62

3, 121, 222.62+ 4,600 + 1, 800 =

3, 127,622.62
3.Given:
FRT $ 0.15/kg
O/C - 300
ExW- $ 820/MT
(8,200)
10MT of steel
nails
Answer:
10MT 1,000 kg
1 MT = 10, 000 kgs x
.15= 1,500

8,200 + 1,500 + 300=

10,000
4.Given:
500 rolls of
special fabric
96 in x 60 ft/ roll
$ 12/ sq ft
Answer:
96 in 1ft
12 in = 8 ft x 60 ft= 480
x 500= 240,000

240,000 x 12= 2,880,000

5.Given:
65 cartons
GW- 300 kgs
8 in x 14 in x 16
in

CHAGEABLE WEIGHT? (air)

Answer:
8 in x 14 in x 16in x 65
= 116, 480 in
366in
= 318.25
GW- 300 vs 318.25 higher
6.Given:
40 cartons
100 pcs
shirts/carton
GW- 16.5 kg
60x 40 x 40 cm
CHAGEABLE WEIGHT? (air)
Answer:
60 cm x 40 cm x 40 cm
.6 m x .4 m x .4 m x 40
= 3.84 m
.066 = 640
16.5 x 40 = 660
7.Given:
2 cartons
GW- 2, 240
ounces/ carton
1.52 m x .25 m x
.79 m
CHAGEABLE WEIGHT? (air)
Answer:
2,240 oz .4536kg
16 oz
= 63.504x 2 cnts=
127.01/ 127.5
152 m x .25m x . 79m x 2= .6004

.006 m
8.
BC & B – P 43, 125
MD?
Answer:
43, 125
- 5050
38, 075
÷ 2
19, 037.5
÷ .00125

15, 230,00
X .05 (MD) =
761.500
9. 10 x 40 FCL arrived at SH on
Aug. 13 after a day the last
container was discharged.
Release was on Aug. 26.
Compute storage charge paid
with VAT.
Answer:
Arrival- Aug. 13 (start w/
Aug. 15)
15-19 FSP
20-24 962.60 x 5 days x 10=
48.130
25-26 1,058.86 x 2 days x
10=21, 177.20
10. 20 x 20 FCL bicycle arrived
at MICP on Aug.5 after 2 days,
last container was discharged.
Releasing was made on August
18. Compute storage with VAT.
Answer:
Arrival Aug. 5 (start w/
Aug. 8)
8-12 FSP
13-17 481.30 x 5 days
x 20= 48, 130
18 529.43 x 1 day
x 20= 10, 588.6
11. 14 boxes containing medicine
arrived at NAIA consigned to Paul
Pharmacy. Each box had a dimension
fo20cm x 28 cm x 40 cm and weighs
6 kgs/box. Releasing was made 8
days from date of arrival.
Answer:
14 boxes x 6kgs= 847 kg
.2m x .28m x 40m x 14= .3136m
= 52.27

.006m
84 kg x 5.30= 445.2 vs
302.63/day
445.2 x 8 days= 3,561.6 x
12. 20 boxes of general merchandise
arrived at NAIA consigned to BANTA
Enterprise. Each box had a
dimension of 30cm x 40cm x 60cm
and weighs 10/kgs/box. Releasing
was made 3 days after the date of
arrival. Calculate storage payable to
operator.
Answer:
20 boxes x 10kgs=
200kgs
.3m x .4m x .6m x 20= 1.44m
= 240

.006m
2.64 x 240 x 4 days= 2,534.4
13. 200,000 pc logs
18 in x 27 in x 3 ft
ARRASTRE?
Answer:
18in x 27in x 3ft x 200,000pcs
= 291,600,000 in ft x 1 bdft

144in
= 2,025,000bd ft
x 1,000
= 2,025x 263 (actual)
= 532,575 x 1.12
14. An importation of Angus Beef from
Japan was discharged at POM contained
in 2x40 container. If shipment arrived on
August 5, 5:30 A.M and was plugged in
8:50 the ff day and plugged out at 15:30
after 4 days. How much is the amount to
be collected bu ATI for reefer charges?
Answer:
Aug. 5 – 5:30 A.M 4 days= 4 x 24hrs= 96hrs
+ 7hrs
Aug. 6 – 8:30 A.M(in)
7 = 103 hrs
3:30 P.M
HOUR (Out)
Rate x no. of hrs x no. of cntrs x 1.12
S

=1.55 x 103 x 2 x 1.12

= 266,481.6
15-16. 10 boxes of asstd. Toys were discharged at an
OCC in Manila after being released from MICT. Each
crate had a dimension of 12in x 12in x 18in and weighs
175 kgs. Calculate the ff.

15. Total arrastre and wharf age to be paid to OCC

operator.
16. Total storage charges to be paid to CBW operator if
releasing from customs custody was done 10 days from
the date of shipping at ware house.
Answer:
175kgs x 10 = 1,750kgs
1MT

1,000 kgs
12in x 12in x 18in x 10 = 25, 920
= 175 MT
in 3
25, 920 in 1ft3 1cbm
= 0.42 cbm
1728 in 3
Ac8WD= Ratecuft
35.31445 x RT x 1.12 Storage charges= Rate x no. of days x KT
= 375 x 1.75 x 1.12x 1.12
= 753 50 x 10 x 175 x
1.12
= 980
17-19. Situation B. Banta arrived at
MICP on Aug. 2, 2019 and the 50x20
container were discharged after 2 days.
If the goods were withdrawn in different
dates as follows and was cleaned
through OLRS and have been issued
gate pass on Aug. 10, 2019
Calculate the ff. storage charges on a basis
of VAT inclusive amount:
17. Initial withdrawal on Aug.10 container.
18. Second withdrawal on Aug. 15 for 10
container
19. Final pull-out on Sept. 3 for remaining
container.
Answer:
Arrival- Aug. 2 1st withdrawal- Aug. 10 (10 cntns)
Last discharge- Aug. 2nd withdrawal- Aug. 15 ( 10 cntns)
4 3rd withdrawal- Sept. 3 (30 cntns)
5-9 FSP Gate pass- Aug.10
10-14= 481.30 Aug.10
481.30 x 1 day x 50= 24, 065 x
15-19= 529.43 1.12
20-24= 5,000 =26,952.8
Aug. 11-14
25-29= 5,000 481.30 x 4days x 40=
30-3= 5,000 77,008
Storage with Gate pass Issued (15) 529.43 x 1 days x 40= 21, 177.2
-start counting on the day the gate pass is issued.
-If after 10 days, goods are not withdrawn, rate will be
automatic 5,000 (overstaying charge) 916,395.2 x 1.12
Therefore:
If gatepass was issued on Aug.10, and goods are not =109,967.42
withdrawn after 10 days starting Aug. 20 rate will be 5,000
pesos.
Answer: VAT?
AVT= 50% LC
ME= 340,000
Aug. 16-19 .12 [ LC + ET]
529.43 x 4 x 30 = 63, .12 [LC + .5LC]
531.6 + .5LC
Aug.20-Sept.3 .12LC + .06LC + .5LC
5,000 x 15 days x 30 =
2,250,000 .68LC =
3,944,000
= 2,313,531.6 = .68LC
.68LC
x 1.12
LC= 5,800,000 x 1.5
2, 591, 155.39 (AVT)
VB= 8,700,000 x .12
VAT= 1,044,000
GIVEN:
Total DV P750,000 (pesos)
Total ME: P 12,500 (pesos)
ROD: 7%
FIND: TOTAL VAT
Answer:
DV= 750,000
DV= P 750,000 CUD= 52,500
x .07 12,500
ME=
52 500
LC=
815,000

x .12
VAT= 97,800
GIVEN:
CUD = P150,000 (pesos)
ME = P10,750 (pesos)
ROD = 5%
FIND:TOTAL VAT
Answer:
DV= 3,000,000
CUD= P 150,000 CUD= 150,000
x ME=.05 10,750
DV=3,000,000 LC=
3,160,750

x .12
VAT= 379,290
GIVEN: LCL Shipment
LC = P325,000 (pesos)
ME = P15,750(pesos)
ROD= 3%
FIND: D/T&O/C
Answer:
LC= P325,000 DV =
- 15,750 300,242.72
DV8CUD= 309, 250 CUD = 9,007.28
ME = 15,750
- 103
DV 325,000
SUMMARY
300,242.72 X .12
300,242.72 (DV) + 48,787.28
DV =
x VAT= 39,000 300,242.72
=349,030
.03 CUD = 9,007.28
VAT = 39,000
CUD 9,007.28
CDS = 280
IPF = 500

48,787.28
GIVEN: LCL Shipment
LC = P575,000 (pesos)
ME = P18,700(pesos)
ADV.DEP = 92,000
ROD= 5%
FIND: D/T&O/C
Answer:
LC= P575,000 DV =
- 18,700 529,809.52
DV&CUD= 556,300 CUD = 26,490.48
ME = 18,700
- 105
575,000
SUMMARY
529,809.52 X .12
CUD = 26,490.48
x VAT= 69,000 VAT = 69,000
.05 CDS = 280
IPF = 750
CUD 26,490.48
96,520.78
-
92,000

4,520.48
GIVEN:
MOP= LC (via Air) w/ BC
T DV= P1,200,000 (pesos)
ROD= 3%
ME? (BC, BF, CDS, IPE)
VAT?
Answer:
BC= 1,200,000 x .00125
1,200,000 DV= = 1,500
x .03 1,200,000 BF= 6,200,000
CUD=36,000 CUD= 36,000 x .001257520
=6,550
IPF= 1,000
DV = CDS= 280
1,200,000 ME= 9,330 SUMMARY
CUD = 36,000 CUD = 36,000
ME = 9,330 VAT = 149,489.6
1,245,330 IPF =
x .12 1,000
VAT = 149,439.6 CDS = 280
186,
319.6
1. Importation of assorted Christmas decors
arrived at the MICP w/ a DV of $32,500
the BOC has ascertained that the
requirements under CMO 22-2007 has been
complied with AS a CB. Compute the
amount of LC if the arrastre charges,
wharfade dues, CDS, BF, IPF amounted to
P15,250(pesos) and ROD 10% ad Valorem.
ER-54.50.
Answer:
DV= $32,500
x
54.50 1,771,250
+
1,771,250 177,125
x
.10 15,250

177,125 D=1,963,625
2. As a CB, compute the DV of a
shipment of lighting accessories
imported by JunMar Trading if the
amount paid for customs Brokerage
Fee is P6,160.77 (pesos) inclusive of
VAT.
Answer:

6,160.77 – 1.12 = 5,500-.00125=

360,550 E
3. As a CB, compute the DV of
shipment, under letter of credit for
importation office furniture by Marco
Trading which arrived at the Port of
Manila. The amount of Bank charges
declared in the goods declaration
(import entry) is p1,854.38 (pesos).
Answer:

BC= 1,854.38 - .00125 =

1,483,504A
4. As a CB, compute the amount of
DV of shipment of which arrived at
the Port of Manila, if the amount of
customs duty paid is P27,500
(pesos). ROD is 3% Advalorem.
Answer:

CUD= P27,500 - .03= 916,667A

5. Determine the amount of VAT for
an importation w/a DV of the
shipment is $32,500 and ME is
15,250 covering AC & WD, CDS, BF,
IPF & is covered by LC. Importaion is
CMO 22-2007 compliant ROD is 10%
ER-46.75
Answer:

32,500X46.75=1,519.375(DV)

1,671,312.5(DV&CUD)
15,250
1,899.22

1,688,461.72X12
B= 202,615.41
6. NFA imported 5,000 bags of wheat
flour w/a total FOB value of $50,000.
The commercial invoice submitted by
the supplier shows total frt charges
of $5,000 based on CMO No.22-2007,
determine the CUD w/c is 1% adv. Of
the shipment using the ER-45.75
Answer:

FOB-50,000
INS-2,000(.04)
FRT-5,000/5,500
DV 57,500X45.75
=2,630,625X.01 = 26,306.25
7. A CB was able to process 6
shipside permits for his various
clients w/c among the following is
total broker’s fee, including VAT?
Answer:

6 x 1,300 x 1.12=8,736
8. A shipment of 5 wooden pallets
(10 cnts/pallets) (100 tin cans/cnts)
of canned sardines w/c is also
subject to a 5% special duty to
protect the local manufactures. CUD
& special duty paid is 5,220
Determine the CFR value as declared
ROD-10% ER-47.80 FRT-10% customs
value
9. An Iligan based importer, national
steel corp. paid Mr. Rey Gallana, his
CB a total amount of 7,629.98 BF
w/VAT. What is the DV amount in
pesos as per customs assessment?
Answer:

7,629.98-1.12-505.0-.00125= 2,063,984
10. Determine the FKT Charges of
shipment (Gen.Cargo) with assessed
BF of 5,710.8 pesos. Additional ipfo.:
Term of shipment is CIF; FRT-10% of
OB. ER-40.00.
Answer:

5,710.8-5050-.00125= 528,640 (DV)

CIF= FOB+INS+FRT
= 1+.02 FOB+.10 FOB
528,640=1.11
=472,000 x .10= 47,200 / 40
=1,180 -C
11. Determine the amount of other
Dutiable Charges declared in the
import entry if the CUD paid is equal
to 3% of DV, 140,000 pesos. FRT
charges and INS-12% & 2% FOB
respectively. Customs value as
declared is 85% of DV.
Answer:

DV= 140,000
199,000 199,000 199,000
x
X X
.85 .12 .02 14,280
FOB 119,000
14,280 2,380 2,380
DV=140,000-135,660= -C
4,340 135,660
Answer:

DV= 140,000
199,000 199,000 199,000
x
X X
.85 .12 .02 14,280
FOB 119,000
14,280 2,380 2,380
DV=140,000-135,660= -C
4,340 135,660
12. A shipment of various food items
arrived at NAIA with an invoice value of
FCA $136. As per AWB. FRT charges is
$275.00.11 P is $136. As per Customs
Examiner findings, there's an additional
CUD of 178.00 pesos due to FRT
charges which was based on IATA rate.
Determine the IATA rate E/R-40.00
13. Determine the CUD of
shipment which CIF term of
shipment if computed VAT is
20,367.48. Additional info: MOP
is D/A ; total GW is 454.53 lbs;
Rate of CUD is 3%.
Answer:

VAT-20,367.48-.12=169,729 (LC)
14. Containerized shipment of 170MT
Glutinous Rice A2 special arrived at the
PM w/ an FOB value of $188.20/MT. As
per B/L, Freight is $7.00/ MT 60% of the
total shipment is corrected by MAVIC.
Additional info: E/R 47.80 in quota rate-
40% out quota rate=50%. Determine
the CUP/MT for the shipment not
covered by MAVIC.
Answer:
170 MT x 188.20= 31,994
170 MT x 7.00= 1,190
31,944 X.04= 1,279.76
$34,463.76
x 47.80
1,647,947.09
x .5

329,473.55/ 68 MT= 4,845.2

15. A year ago, a shipment of 1 x 20’
STC: 50 drums x 50 kgs endosulfan was
assessed by BOC. Determine the FRT
charges if the computed BF is 5,710.80
pesos. Additional info: CIF:FRT charges
is 10% of FOB ER-40.00
Answer:
CFR=33.184
7x170-1990
31,994
Ins.04-1,279.76
33,293.76
x 47.80
1,590,485.73
x
.6 (covered by MAVIC)
954,291.43x.00125+5050
16. A shipment was released after
paying a Marking Duty imposed under
the CMTA. If the total amount paid by
the importer was 423,500 pesos. ROD is
10% and VAT amount was 182,500,
determine the amount of Marking Duty
paid.
Answer:

DV= P. 423,500 x .05= 21,175-

B
17. A shipment of 170MT Jasmine Rice
from Thailand with a total CFR value of
US $ 184.00, FRT- $7.00/MT, 40% of the
total shipment is not covered by MAVIC.
Determine the correct (insurance
amount) Brokerage Fee of the shipment
covered by MAVIC E/R-47.80.
Answer:
CFR=33.184
7x170-1990
31,994
Ins.04-1,279.76
33,293.76
x 47.80
1,590,485.73
x
.6 (covered by MAVIC)
954,291.43x.00125+5050
18. An importance paid a CUD of
12,761 pesos at 7% KOD. Based on the
declared value of 155,000 pesos. Other
Dutiable charges is 8,000 and ocean
FRT is 18,500 pesos. Determine the
correct ins. Amount used in the
compute of D & T.
Answer:
12,761- .07=182,300
- 155,000

8,000

18,550
19. A shipment of various office
supplies with a CIF was declared
with a FOB of $27, 930. FRT is $930
ins is $ 140. Determine the declared
O/C which is 5% EXW.
Answer:

FOB= 27,930/ 1.05 x .05= 1,330 -C

20. If the VAT paid for a shipment of
Batching Plant Equipment which
arrived the Port of Manila is 114,603
pesos. Determine the amount of ME.
CUD as found is 44,763 which is 5%
of DV.
Answer:

114,603/ .12-44,763-89,260=
15,002-D
21. An upward valuation shows as
20% variation on an entered value
of us $12,500 was assessed by
assigned customs officer. Term of
shipment is CFR. B/C FRT is $ 690,
LIP (w/OR) is 4,080 . E/R is 48.00
pesos. Determine the DV as found.
Answer:

CV= 12,500 + 2,500

FRT= 690
INS=300
15,990 -A
22. A shipment from Korea is pending at
the BOC. The customs duty as declared
is 26,858 which is 30% of the declared
D/V. As per customs findings, the cup
paid represents 60 % of what is due to
the government. Additional info: E/R is
48 pesos, ME is 15,000 pesos. What is
the CUD as found?
Answer:

26,858
/ 6
44,763.33-B
23. The discrepancy in CUD is due to
misclassification. What is the rate of
duty as found if the percentage
difference between the CUD as found
and the CUD as declared is 40%?
24. ABC Corp. imported of 200 crates of
various pharmaceutical products which has
a total CIF value of $8,421, included in the
CIF was labeling/ packing charges based on
2% of EXW value while the marine
insurance was 2% of the FOB value. B/L
shows total volume of 3.5 cbm but FRT rate
was paid at $ 5.00/ cuft. Compute the total
ocean FRT.
Answer:

3.5 CBM= 35.31455 CIFT= 123.6 x 5= 618 –C

1cbm
25. Magellan Trading Company imported
wire ropes cables ½ diameter x 1,500
meters with unit price of $1.50/ft. CFR,
Batangas. Packing list shows total volume
of 370.80 cuft while the gross weight was
1,750 kgs. Based on ocean FRT rate of
$100.00/cbm determine the CFR/mtr.
Answer:
Shipment: 1500mtrs – ½ dia
$1.50/ft
TV= 370.80 cuft
GW- 1,750
FRT rate$ 100/cbm

378.80 cuft = 1 cbm = 10.5

35.31445 cuft
CFR= 2,250