Customs Mathematical Abbreviations

• CIF - Cost, Insurance, Freight
• FOB - Free on Board
• Duty - Basic Duty
• RD - Regulatory Duty
• SD - Supplementary Duty
• VAT - Value Added Tax
• SD + VAT - Surcharge + VAT
• TT - Telegraphic Transfer
• BDT - Bangladeshi Taka
• USD - United States Dollar
• EUR - Euro
• Freight - Shipping Charges
• Insurance - Insurance Charges
• Landed Cost - Total Cost including Duty and Taxes
• Partial Shipment - Shipment of part of the total consignment
• Demurrage - Charge for container detention
• Storage - Warehouse charge
• Surcharge - Additional tax on Duty-inclusive value
• CIF/unit - Cost, Insurance, Freight per unit
• Total Taxable Value - CIF + Duty + Other charges
• CD - Customs Duty
• Assessable Value - Value on which Duty is calculated

Assessable Value Calculation in Bangladesh

উদাহরণ: একটি কনসাইনমেন্টের CIF Value, Freight এবং Insurance এর ভিত্তিতে Duty গণনা করা হবে।

ডেটা:

• CIF Value: $10,000
• Freight: $500
• Insurance: $200
• Basic Duty (BD): 25%
• Supplementary Duty (SD): 5% (Duty-inclusive)

ধাপে ধাপে হিসাব:

1. Assessable Value = CIF + Freight + Insurance
2. Assessable Value = 10,000 + 500 + 200 = $10,700
3. Basic Duty (BD) = Assessable Value × BD%
4. Basic Duty = 10,700 × 0.25 = $2,675
5. Duty-inclusive Value = Assessable Value + BD = 10,700 + 2,675 = $13,375
6. Supplementary Duty (SD) = Duty-inclusive Value × SD%
7. SD = 13,375 × 0.05 = $668.75
8. Total Assessable Value including SD = 13,375 + 668.75 = $14,043.75

মোট চার্জের সারসংক্ষেপ:

• Assessable Value: $10,700
• Basic Duty: $2,675
• Supplementary Duty: $668.75
• Total Payable: $14,043.75

Customs সংক্রান্ত গণিত সমস্যা ও সমাধান

নিচে বাংলাদেশে আমদানি/রপ্তানি সম্পর্কিত কাস্টমস হিসাব-ভিত্তিক সমস্যাগুলো এবং সমাধান দেওয়া হলো।

১. শুল্ক হিসাব (Duty Calculation)

সমস্যা: একটি পণ্যের CIF মূল্য $10,000 এবং Duty হার 25% হলে শুল্ক কত হবে?

সমাধান:

• শুল্ক = CIF × Duty হার
• শুল্ক = 10,000 × 25% = 10,000 × 0.25 = $2,500

২. ভ্যাট (VAT) গণনা

সমস্যা: যদি Duty-inclusive মূল্য $2,500 হয় এবং VAT হার 15% হয়, VAT কত হবে?

সমাধান:

• VAT = Duty-inclusive Value × VAT হার
• VAT = 2,500 × 15% = 2,500 × 0.15 = $375

৩. Total Landed Cost হিসাব

সমস্যা: CIF $10,000, Duty 25%, VAT 15%, Other Charges $200 হলে Total Landed Cost কত?

সমাধান:

• Duty = 10,000 × 0.25 = $2,500
• Duty-inclusive Value = 10,000 + 2,500 = $12,500
• VAT = 12,500 × 0.15 = $1,875
• Total Landed Cost = CIF + Duty + VAT + Other Charges
• Total Landed Cost = 10,000 + 2,500 + 1,875 + 200 = $14,575

৪. Currency Conversion সমস্যা

সমস্যা: CIF মূল্য €8,000। ব্যাংক বিনিময় হার 1€ = 115 BDT হলে মোট মূল্য কত?

সমাধান:

• মোট মূল্য (BDT) = CIF (€) × বিনিময় হার
• মোট মূল্য = 8,000 × 115 = 920,000 BDT

৫. CIF Price থেকে FOB Price বের করা

সমস্যা: CIF মূল্য $12,000, Freight $1,200, Insurance $300। FOB মূল্য কত?

সমাধান:

• FOB = CIF - (Freight + Insurance)
• FOB = 12,000 - (1,200 + 300) = 12,000 - 1,500 = $10,500

৬. Duty + VAT হিসাব একসাথে

সমস্যা: CIF $15,000, Duty 20%, VAT 15% (Duty-inclusive) হলে মোট ট্যাক্স কত?

সমাধান:

• Duty = 15,000 × 0.20 = $3,000
• Duty-inclusive Value = 15,000 + 3,000 = $18,000
• VAT = 18,000 × 0.15 = $2,700
• মোট ট্যাক্স = Duty + VAT = 3,000 + 2,700 = $5,700

৭. Import Surcharge সমস্যা

সমস্যা: CIF $20,000, Duty 25%, Surcharge 2% (Duty-inclusive) কিভাবে হিসাব করবেন?

সমাধান:

• Duty = 20,000 × 0.25 = $5,000
• Duty-inclusive = 20,000 + 5,000 = $25,000
• Surcharge = 25,000 × 0.02 = $500
• মোট পরিশোধযোগ্য = 25,000 + 500 = $25,500

৮. Demurrage Charges গণনা

সমস্যা: Container 5 দিন বিলম্ব, প্রতি দিন $50 Demurrage। মোট চার্জ কত?

সমাধান:

• Total Demurrage = 5 × 50 = $250

৯. Partial Shipment হিসাব

সমস্যা: Total 1,000 units, Duty 10%, Partial shipment 300 units পাঠানো হলে Duty কত?

সমাধান:

• Duty per unit = CIF per unit × 10%
• Assume CIF per unit = $10 → Duty per unit = $1
• Partial shipment Duty = 300 × $1 = $300

১০. Total Taxable Value গণনা

সমস্যা: CIF $8,000, Freight $500, Insurance $200। Duty 15%, VAT 15% (Duty-inclusive) হলে মোট করযোগ্য মূল্য কত?

সমাধান:

• CIF + Freight + Insurance = 8,000 + 500 + 200 = $8,700
• Duty = 8,700 × 0.15 = $1,305
• Duty-inclusive Value = 8,700 + 1,305 = $10,005
• VAT = 10,005 × 0.15 ≈ $1,500.75
• মোট ট্যাক্স = Duty + VAT = 1,305 + 1,500.75 ≈ $2,805.75

১১. Multiple Duties সমস্যা

সমস্যা: CIF $15,000, Basic Duty 20%, Regulatory Duty 5% (Duty-inclusive) হিসাব করুন।

সমাধান:

• Basic Duty = 15,000 × 0.20 = $3,000
• Duty-inclusive = 15,000 + 3,000 = $18,000
• Regulatory Duty = 18,000 × 0.05 = $900
• মোট Duty = 3,000 + 900 = $3,900

১২. CIF Price থেকে Duty ও VAT একসাথে বের করা

সমস্যা: CIF $12,500, Duty 25%, VAT 15% (Duty-inclusive), Other Charges $200। মোট পরিশোধযোগ্য কত?

সমাধান:

• Duty = 12,500 × 0.25 = $3,125
• Duty-inclusive = 12,500 + 3,125 = $15,625
• VAT = 15,625 × 0.15 = $2,343.75
• Other Charges = $200
• মোট = 15,625 + 2,343.75 + 200 = $18,168.75

১৩. Currency Fluctuation সমস্যা

সমস্যা: CIF €10,000, ব্যাংক রেট 1€ = 115 BDT, Duty 25%, VAT 15% (Duty-inclusive)। ব্যাংক রেট 117 হলে কত পার্থক্য?

সমাধান:

• পুরনো Rate CIF = 10,000 × 115 = 1,150,000 BDT
• Duty = 1,150,000 × 0.25 = 287,500
• Duty-inclusive = 1,437,500
• VAT = 1,437,500 × 0.15 = 215,625
• মোট = 1,437,500 + 215,625 = 1,653,125 BDT
• নতুন Rate CIF = 10,000 × 117 = 1,170,000 BDT
• Duty = 1,170,000 × 0.25 = 292,500
• Duty-inclusive = 1,462,500
• VAT = 1,462,500 × 0.15 = 219,375
• মোট = 1,462,500 + 219,375 = 1,681,875 BDT
• পার্থক্য = 1,681,875 - 1,653,125 = 28,750 BDT

১৪. Insurance Adjusted CIF Problem

সমস্যা: CIF $8,000, Freight $500, Insurance $150 (Already included), Duty 10%, VAT 15%। মোট Landed Cost কত?

সমাধান:

• Duty = 8,000 × 0.10 = $800
• Duty-inclusive = 8,000 + 800 = $8,800
• VAT = 8,800 × 0.15 = $1,320
• Total Landed Cost = 8,000 + 800 + 1,320 + 500 + 150 = $10,770

১৫. Partial Shipment with Surcharge

সমস্যা: Total 1,200 units, Duty $2/unit, Partial 500 units, Surcharge 2% (Duty-inclusive)। মোট চার্জ কত?

সমাধান:

• Duty per unit = $2
• Partial Duty = 500 × 2 = $1,000
• Duty-inclusive = 1,000
• Surcharge = 1,000 × 0.02 = $20
• Total Duty + Surcharge = 1,000 + 20 = $1,020

১৬. Demurrage + Storage Charge Problem

সমস্যা: Container 4 দিন অতিরিক্ত রাখা হয়েছে, Demurrage $40/day, Storage $25/day। মোট চার্জ কত?

সমাধান:

• Demurrage = 4 × 40 = $160
• Storage = 4 × 25 = $100
• Total = 160 + 100 = $260

১৭. CIF থেকে FOB ও Duty হিসাব

সমস্যা: CIF $10,000, Freight $800, Insurance $200, Duty 20%। FOB এবং Duty হিসাব করুন।

সমাধান:

• FOB = CIF - (Freight + Insurance) = 10,000 - (800 + 200) = $9,000
• Duty = CIF × 0.20 = 10,000 × 0.20 = $2,000

১৮. Duty + VAT + Surcharge একসাথে

সমস্যা: CIF $20,000, Duty 25%, VAT 15%, Surcharge 2% (Duty-inclusive)। মোট চার্জ কত?

সমাধান:

• Duty = 20,000 × 0.25 = 5,000
• Duty-inclusive = 20,000 + 5,000 = 25,000
• VAT = 25,000 × 0.15 = 3,750
• Duty + VAT = 5,000 + 3,750 = 8,750
• Surcharge = 25,000 × 0.02 = 500
• Total Tax = 8,750 + 500 = 9,250

১৯. Currency Conversion + Duty + VAT

সমস্যা: CIF €7,500, Rate 1€=120 BDT, Duty 20%, VAT 15% (Duty-inclusive)। মোট BDT পরিশোধ কত?

সমাধান:

• CIF BDT = 7,500 × 120 = 900,000
• Duty = 900,000 × 0.20 = 180,000
• Duty-inclusive = 900,000 + 180,000 = 1,080,000
• VAT = 1,080,000 × 0.15 = 162,000
• Total = 1,080,000 + 162,000 = 1,242,000 BDT

২০. Multiple Partial Shipments

সমস্যা: Total 1,000 units, Duty $2/unit, Shipment 1 = 400 units, Shipment 2 = 300 units, Shipment 3 = 300 units। মোট Duty কত?

সমাধান:

• Shipment 1 Duty = 400 × 2 = $800
• Shipment 2 Duty = 300 × 2 = $600
• Shipment 3 Duty = 300 × 2 = $600
• Total Duty = 800 + 600 + 600 = $2,000

২১. CIF থেকে Duty এবং VAT একসাথে Calculation with Insurance

সমস্যা: CIF $18,000, Insurance $500, Duty 20%, VAT 15% (Duty-inclusive)। মোট চার্জ কত?

সমাধান:

• CIF + Insurance = 18,000 + 500 = $18,500
• Duty = 18,500 × 0.20 = $3,700
• Duty-inclusive = 18,500 + 3,700 = $22,200
• VAT = 22,200 × 0.15 = $3,330
• Total Landed Cost = 22,200 + 3,330 = $25,530

২২. Currency Conversion + Duty + VAT (USD to BDT)

সমস্যা: CIF $12,000, Rate 1$=115 BDT, Duty 25%, VAT 15%। মোট BDT পরিশোধ কত?

সমাধান:

• CIF BDT = 12,000 × 115 = 1,380,000
• Duty = 1,380,000 × 0.25 = 345,000
• Duty-inclusive = 1,380,000 + 345,000 = 1,725,000
• VAT = 1,725,000 × 0.15 = 258,750
• Total = 1,725,000 + 258,750 = 1,983,750 BDT

২৩. Partial Shipment + Duty + Surcharge

সমস্যা: Total 1,500 units, Duty $2/unit, Partial shipment 600 units, Surcharge 2% (Duty-inclusive)। মোট চার্জ কত?

সমাধান:

• Partial Duty = 600 × 2 = $1,200
• Duty-inclusive = $1,200
• Surcharge = 1,200 × 0.02 = $24
• Total Duty + Surcharge = 1,200 + 24 = $1,224

২৪. CIF + Freight + Insurance + Duty + VAT

সমস্যা: CIF $20,000, Freight $1,500, Insurance $500, Duty 20%, VAT 15% (Duty-inclusive)। Total Landed Cost?

সমাধান:

• Base = 20,000 + 1,500 + 500 = 22,000
• Duty = 22,000 × 0.20 = 4,400
• Duty-inclusive = 22,000 + 4,400 = 26,400
• VAT = 26,400 × 0.15 = 3,960
• Total Landed Cost = 26,400 + 3,960 = 30,360

২৫. Demurrage + Storage + Other Charges

সমস্যা: Container 6 দিন বিলম্ব, Demurrage $50/day, Storage $30/day, Other Charges $100। মোট চার্জ কত?

সমাধান:

• Demurrage = 6 × 50 = 300
• Storage = 6 × 30 = 180
• Total Charges = 300 + 180 + 100 = 580

২৬. Multiple Partial Shipments + Duty

সমস্যা: Total 2,000 units, Duty $1.50/unit, Shipment 1=500, Shipment 2=700, Shipment 3=800। মোট Duty?

সমাধান:

• Shipment 1 Duty = 500 × 1.5 = 750
• Shipment 2 Duty = 700 × 1.5 = 1,050
• Shipment 3 Duty = 800 × 1.5 = 1,200
• Total Duty = 750 + 1,050 + 1,200 = 3,000

২৭. FOB থেকে CIF + Duty + VAT

সমস্যা: FOB $10,000, Freight $1,000, Insurance $200, Duty 25%, VAT 15%। Total Landed Cost?

সমাধান:

• CIF = FOB + Freight + Insurance = 10,000 + 1,000 + 200 = 11,200
• Duty = 11,200 × 0.25 = 2,800
• Duty-inclusive = 11,200 + 2,800 = 14,000
• VAT = 14,000 × 0.15 = 2,100
• Total Landed Cost = 14,000 + 2,100 = 16,100

২৮. CIF Price + Multiple Taxes

সমস্যা: CIF $15,000, Duty 20%, Regulatory Duty 5% (Duty-inclusive), VAT 15%। Total Tax?

সমাধান:

• Duty = 15,000 × 0.20 = 3,000
• Duty-inclusive = 15,000 + 3,000 = 18,000
• Regulatory Duty = 18,000 × 0.05 = 900
• Total after duties = 18,000 + 900 = 18,900
• VAT = 18,900 × 0.15 = 2,835
• Total Tax = 3,000 + 900 + 2,835 = 6,735

২৯. Currency Fluctuation with Multiple Taxes

সমস্যা: CIF €8,000, Rate 1€=118 BDT, Duty 25%, VAT 15%, Regulatory Duty 5% (Duty-inclusive)। Total BDT?

সমাধান:

• CIF BDT = 8,000 × 118 = 944,000
• Duty = 944,000 × 0.25 = 236,000
• Duty-inclusive = 944,000 + 236,000 = 1,180,000
• Regulatory Duty = 1,180,000 × 0.05 = 59,000
• Duty+RD = 1,180,000 + 59,000 = 1,239,000
• VAT = 1,239,000 × 0.15 = 185,850
• Total BDT = 1,239,000 + 185,850 = 1,424,850

৩০. Total Landed Cost with Freight, Insurance, Duty, VAT, Surcharge

সমস্যা: CIF $25,000, Freight $2,000, Insurance $500, Duty 25%, VAT 15% (Duty-inclusive), Surcharge 2% (Duty-inclusive)। Total Landed Cost?

সমাধান:

• Base = 25,000 + 2,000 + 500 = 27,500
• Duty = 27,500 × 0.25 = 6,875
• Duty-inclusive = 27,500 + 6,875 = 34,375
• VAT = 34,375 × 0.15 = 5,156.25
• Duty-inclusive for Surcharge = 34,375
• Surcharge = 34,375 × 0.02 = 687.50
• Total Landed Cost = 34,375 + 5,156.25 + 687.50 = 40,218.75

৩১. CIF থেকে Duty + VAT + Surcharge একসাথে

সমস্যা: CIF $30,000, Duty 20%, VAT 15% (Duty-inclusive), Surcharge 3% (Duty-inclusive)। মোট চার্জ কত?

সমাধান:

• Duty = 30,000 × 0.20 = 6,000
• Duty-inclusive = 30,000 + 6,000 = 36,000
• VAT = 36,000 × 0.15 = 5,400
• Surcharge = 36,000 × 0.03 = 1,080
• Total Landed Cost = 36,000 + 5,400 + 1,080 = 42,480

৩২. Partial Shipment + Duty + VAT + Surcharge

সমস্যা: Total 2,000 units, Duty $2/unit, Partial 800 units, VAT 15%, Surcharge 2% (Duty-inclusive)। মোট চার্জ কত?

সমাধান:

• Partial Duty = 800 × 2 = 1,600
• Duty-inclusive = 1,600
• VAT = 1,600 × 0.15 = 240
• Surcharge = 1,600 × 0.02 = 32
• Total = 1,600 + 240 + 32 = 1,872

৩৩. CIF থেকে FOB + Duty + VAT

সমস্যা: CIF $22,000, Freight $1,500, Insurance $500, Duty 25%, VAT 15%। FOB এবং Total Landed Cost?

সমাধান:

• FOB = CIF - (Freight + Insurance) = 22,000 - (1,500 + 500) = 20,000
• Duty = 22,000 × 0.25 = 5,500
• Duty-inclusive = 22,000 + 5,500 = 27,500
• VAT = 27,500 × 0.15 = 4,125
• Total Landed Cost = 27,500 + 4,125 = 31,625

৩৪. Multiple Duties + VAT

সমস্যা: CIF $18,000, Basic Duty 20%, Regulatory Duty 5% (Duty-inclusive), VAT 15%। Total Tax কত?

সমাধান:

• Basic Duty = 18,000 × 0.20 = 3,600
• Duty-inclusive = 18,000 + 3,600 = 21,600
• Regulatory Duty = 21,600 × 0.05 = 1,080
• Duty + RD = 3,600 + 1,080 = 4,680
• VAT = 21,600 × 0.15 = 3,240
• Total Tax = 4,680 + 3,240 = 7,920

৩৫. Currency Conversion + Duty + VAT + Surcharge

সমস্যা: CIF €9,000, Rate 1€=120 BDT, Duty 25%, VAT 15%, Surcharge 2% (Duty-inclusive)। Total BDT?

সমাধান:

• CIF BDT = 9,000 × 120 = 1,080,000
• Duty = 1,080,000 × 0.25 = 270,000
• Duty-inclusive = 1,080,000 + 270,000 = 1,350,000
• VAT = 1,350,000 × 0.15 = 202,500
• Surcharge = 1,350,000 × 0.02 = 27,000
• Total BDT = 1,350,000 + 202,500 + 27,000 = 1,579,500

৩৬. Insurance Adjusted Duty + VAT

সমস্যা: CIF $14,000, Insurance $400, Duty 20%, VAT 15%। Total Landed Cost?

সমাধান:

• Base = 14,000 + 400 = 14,400
• Duty = 14,400 × 0.20 = 2,880
• Duty-inclusive = 14,400 + 2,880 = 17,280
• VAT = 17,280 × 0.15 = 2,592
• Total Landed Cost = 17,280 + 2,592 = 19,872

৩৭. Demurrage + Storage + Surcharge

সমস্যা: Container 5 দিন বিলম্ব, Demurrage $50/day, Storage $30/day, Surcharge $100। মোট চার্জ?

সমাধান:

• Demurrage = 5 × 50 = 250
• Storage = 5 × 30 = 150
• Surcharge = 100
• Total = 250 + 150 + 100 = 500

৩৮. Partial Shipment + Currency Conversion

সমস্যা: Total 1,200 units, CIF €8/unit, Rate 1€=118 BDT, Partial 500 units, Duty 20%, VAT 15%। মোট BDT চার্জ?

সমাধান:

• Partial CIF (€) = 500 × 8 = 4,000€
• CIF BDT = 4,000 × 118 = 472,000
• Duty = 472,000 × 0.20 = 94,400
• Duty-inclusive = 472,000 + 94,400 = 566,400
• VAT = 566,400 × 0.15 = 84,960
• Total BDT = 566,400 + 84,960 = 651,360

৩৯. Total Taxable Value with Multiple Shipments

সমস্যা: Shipment 1 = 600 units, Shipment 2 = 400 units, CIF/unit $10, Duty 15%, VAT 10% (Duty-inclusive)। Total Duty + VAT?

সমাধান:

• Total CIF = (600+400) × 10 = 10,000
• Duty = 10,000 × 0.15 = 1,500
• Duty-inclusive = 10,000 + 1,500 = 11,500
• VAT = 11,500 × 0.10 = 1,150
• Total Tax = 1,500 + 1,150 = 2,650

৪০. CIF + Freight + Insurance + Duty + VAT + Surcharge

সমস্যা: CIF $25,000, Freight $2,000, Insurance $500, Duty 25%, VAT 15% (Duty-inclusive), Surcharge 2% (Duty-inclusive)। Total Landed Cost?

সমাধান:

• Base = 25,000 + 2,000 + 500 = 27,500
• Duty = 27,500 × 0.25 = 6,875
• Duty-inclusive = 27,500 + 6,875 = 34,375
• VAT = 34,375 × 0.15 = 5,156.25
• Surcharge = 34,375 × 0.02 = 687.50
• Total Landed Cost = 34,375 + 5,156.25 + 687.50 = 40,218.75

নোট: এখানে প্রদত্ত উদাহরণ শিক্ষামূলক। বাস্তব কেসে NBR ট্যারিফ, SRO এবং ব্যাংক রেট অনুযায়ী হিসাব করুন।