FICHE DE CALCUL DU COUT DE REVIENT

date : 25/11/2015 DOSSIER N°1 C 10336 NOM FOURNISSEUR : K & S BEHEER B.V

PRIX MONTANT MONTANT F'SSEUR DD autres frais de

DESCRIPTION QTE UNITAIRE F'SSEUR EN F CFA FRET ET ASSURANCE CAF CAF REEVALUEE % VALEUR THEORIQUE VALEUR REELLE VALEUR PAYEE AUTRES DROITS transit CR HT RELLE TVA/DD TVA/SCE CRTTC

1 ANORAKS 660 0.60 396.0000 259,758.97 57,586.78 317,345.75 345,827.00 30.0% 95,203.73 103,748.10 111,284 5,873.31 10,013.00 444,516 92,829 1,760 539,105

2 ANORAKS/DES ENFANTS 1650 0.45 742.5000 487,048.07 107,975.22 595,023.29 864,568.00 30.0% 178,506.99 259,370.40 208,657 11,012.45 18,774.37 833,467 174,055 3,301 1,010,822

3 CHEMISES COTON/DES HOES (2ème CAT) 550 0.60 330.0000 216,465.81 47,988.99 264,454.80 288,189.00 30.0% 79,336.44 86,456.70 92,736 4,894.42 8,344.17 370,430 77,358 1,467 449,254

4 CHEMISES COTON/DES HOES 550 0.75 412.5000 270,582.26 59,986.23 330,568.49 308,774.00 30.0% 99,170.55 92,632.20 115,921 6,118.03 10,430.21 463,037 96,697 1,834 561,568

5 CHEMISIERS COTON/DES FEMMES 5225 0.30 1,567.5000 1,028,212.60 227,947.68 1,256,160.28 2,737,798.00 30.0% 376,848.08 821,339.40 440,498 23,248.51 39,634.79 1,759,542 367,449 6,968 2,133,958

6 COUVERTURES 550 0.70 385.0000 252,543.45 55,987.15 308,530.59 288,189.00 30.0% 92,559.18 86,456.70 108,192 5,710.16 9,734.86 432,168 90,251 1,711 524,130

7 JUPES POLYESTER/DES FEMMES 330 0.60 198.0000 129,879.49 28,793.39 158,672.88 172,914.00 30.0% 47,601.86 51,874.20 55,642 2,936.65 5,006.50 222,258 46,415 880 269,553

8 MOUSTIQUAIRES GRANDS TROUS 550 0.80 440.0000 288,621.08 63,985.31 352,606.39 329,359.00 30.0% 105,781.92 98,807.70 123,649 6,525.90 11,125.55 493,906 103,144 1,956 599,006

9 PANTALONS COURT ORIGINAL 330 0.90 297.0000 194,819.23 43,190.09 238,009.32 222,317.00 30.0% 71,402.79 66,695.10 83,463 4,404.98 7,509.75 333,387 69,622 1,320 404,329

10 PANTALONS COTON & JEANS DES FEMMES 7810 0.35 2,733.5000 1,793,058.46 397,508.76 2,190,567.22 4,092,288.00 30.0% 657,170.17 1,227,686.40 768,167 40,542.13 69,117.51 3,068,394 640,779 12,151 3,721,324

11 PANTALONS COTON MELANGE DES HOMMES 1500 0.55 825.0000 541,164.53 119,972.46 661,136.99 617,548.00 30.0% 198,341.10 185,264.40 231,841 12,236.06 20,860.42 926,075 193,394 3,667 1,123,136

12 PANTALONS MELANGES/DES ENFANTS 550 0.70 385.0000 252,543.45 55,987.15 308,530.59 288,189.00 30.0% 92,559.18 86,456.70 108,192 5,710.16 9,734.86 432,168 90,251 1,711 524,130

13 RUMAGE DE MENAGE AVEC DRAPS 660 0.70 462.0000 303,052.13 67,184.58 370,236.71 345,827.00 30.0% 111,071.01 103,748.10 129,831 6,852.19 11,681.83 518,602 108,301 2,054 628,956

14 RUMAGE DE MENAGE POIDS LOURDS 440 0.35 154.0000 101,017.38 22,394.86 123,412.24 230,551.00 30.0% 37,023.67 69,165.30 43,277 2,284.06 3,893.94 172,867 36,100 685 209,652

15 RUMAGE COTON LEGERE/DES ENFANTS 550 1.05 577.5000 378,815.17 83,980.72 462,795.89 432,284.00 30.0% 138,838.77 129,685.20 162,289 8,565.24 14,602.29 648,252 135,376 2,567 786,195

16 RUMAGE MEDIUM/DES ENFANTS 4400 0.30 1,320.0000 865,863.24 191,955.94 1,057,819.18 2,305,514.00 30.0% 317,345.75 691,654.20 370,946 19,577.69 33,376.66 1,481,719 309,431 5,868 1,797,017

17 T SHIRTS/DES ENFANTS 1100 1.05 1,155.0000 757,630.34 167,961.45 925,591.78 864,568.00 30.0% 277,677.54 259,370.40 324,577 17,130.48 29,204.58 1,296,504 270,752 5,134 1,572,390

18 T SHIRTS INEDIT 550 0.60 330.0000 216,465.81 47,988.99 264,454.80 288,189.00 30.0% 79,336.44 86,456.70 92,736 4,894.42 8,344.17 370,430 77,358 1,467 449,254

19 CHAUSSURES ( SAC PLASTIC) 250 0.40 100.0000 65,595.70 14,542.12 80,137.82 224,563.00 30.0% 24,041.35 67,368.90 28,102 1,483.16 2,528.54 112,251 23,442 445 136,138

28205 12,810.5000 8,403,137.15 1,862,917.88 10,266,055.03 15,247,457.00 30.0% 3,079,816.51 4,574,236.80 3,600,000 190,000.00 323,918.00 14,379,973 3,003,000 56,945 17,439,918

Ecart de réevaluation -
Droits de douane 6,793,000.00
NB : un ballot correspond à 55kg

COUT DE REVIENT /BALLOT

DESCRIPTIONS QTE PU HT MNT HT PU TTC MNT TTC

1 ANORAKS 12 37,043 444,516 44,925 539,105
2 ANORAKS/DES ENFANTS 30 27,782 833,467 33,694 1,010,822
3 CHEMISES COTON/DES HOES (2ème CAT) 10 37,043 370,430 44,925 449,254
4 CHEMISES COTON/DES HOES 10 46,304 463,037 56,157 561,568
5 CHEMISIERS COTON/DES FEMMES 95 18,521 1,759,542 22,463 2,133,958
6 COUVERTURES 10 43,217 432,168 52,413 524,130
7 JUPES POLYESTER/DES FEMMES 6 37,043 222,258 44,925 269,553
8 MOUSTIQUAIRES GRANDS TROUS 10 49,391 493,906 59,901 599,006
9 PANTALONS COURT ORIGINAL 6 55,564 333,387 67,388 404,329
10 PANTALONS COTON & JEANS DES FEMMES 142 21,608 3,068,394 26,207 3,721,324
11 PANTALONS COTON MELANGE DES HOES 15 61,738 926,075 74,876 1,123,136
12 PANTALONS MELANGES/DES ENFANTS 10 43,217 432,168 52,413 524,130
13 RUMAGE DE MENAGE AVEC DRAPS 12 43,217 518,602 52,413 628,956
14 RUMAGE DE MENAGE POIDS LOURDS 8 21,608 172,867 26,207 209,652
15 RUMAGE COTON LEGERE/DES ENFANTS 10 64,825 648,252 78,620 786,195
16 RUMAGE MEDIUM/DES ENFANTS 80 18,521 1,481,719 22,463 1,797,017
17 T SHIRTS/DES ENFANTS 20 64,825 1,296,504 78,620 1,572,390
18 T SHIRTS INEDIT 10 37,043 370,430 44,925 449,254
19 CHAUSSURE SAC PLASTIQUE 10 11,225 112,251 13,614 136,138
506 739,737 14,379,973 897,147 17,439,918
CRU HT CRU TTC

674 817
505 613
674 817
842 1,021
337 408
786 953
674 817
898 1,089
1,010 1,225
393 476
617 749
786 953
786 953
393 476
1,179 1,429
337 408
1,179 1,429
674 817
449 545
13,190 15,996
 AUTRES FRAIS DE DOUANES
HT EXO TVA/SERVICES
SAFMARINE 20,000 15,000 35,000 3,850 38,850
PAD 26,012 26,012 5,007 31,019
DIT 231,000 231,000 44,468 275,468
ZENITHE ASSURANCE 19,406 19,406 3,620 23,026
GUCE 12,500 12,500 12,500
TOTAL 308,918 15,000 323,918 56,945 380,863

ASSURANCES & FRET

FRET 1,705,488 1,705,488

ASSURANCE 157,430 157,430
TOTAL 1,862,918 - 1,862,918
ELTS
DD 3,600,000
TVA 2,730,000
PRO
PCT
TCI

AUTRES DROITS TVA

PRO - TVA/DD 3,003,000
TCI - TVA/AF
AUTRES TAXES 190,000 TOTAL 3,003,000
CPTE D
PRECOMPTE
-

TOTAL 190,000

TVA/SCES
56,945
 FICHE D'EVALUATION DES IMPORTATION

N° Déclaration d'importation C 10336

Nom Fournisseur K & S BEHEER B.V Adresse A VAN DIEMENSTRAAT 36 B

Pays d'origine PAYS BAS Contact

Nature du Bien Marchandise immobilisations

Qté 506 poids 27560 KG

Navire HAMMONIA JUTLANDIA

Mode de reglement espèces chèque virement

Facture Montants Imputations comptables

Val facture 8,403,137.15

Fret 1,705,488.20
Assurance 157,429.68
CAF 10,266,055.03

DD 3,600,000.00
Autres Droits 190,000.00
TVA 3,003,000.00
PCT/Achats -
Total Droits 6,793,000.00
TVA/SCE 56,945
Autres frais de transit 323,918.00

Coût d'achats TTC 17,439,917.84

TVA 3,059,944.81
PCT/Achat -
Coût d'achats HT 14,379,973.03
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