FICHE DE CALCUL DU COUT DE REVIENT

date : 25/11/2015 DOSSIER N°1 C 26670 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 259,757.78 66,379.13 326,136.92 352,614.00 30.0% 97,841.08 105,784.20 114,201 6,027.28 24,847.99 471,213 95,263 1,743 568,219

2 ANORAKS/DES ENFANTS 1650 0.45 742.5000 487,045.85 124,460.88 611,506.72 881,534.00 30.0% 183,452.02 264,460.20 214,127 11,301.14 46,589.98 883,525 178,618 3,268 1,065,410

3 CHEMISES COTON/DES HOES (2ème CAT) 550 0.60 330.0000 216,464.82 55,315.95 271,780.77 293,845.00 30.0% 81,534.23 88,153.50 95,168 5,022.73 20,706.66 392,678 79,386 1,452 473,516

4 CHEMISES COTON/DES HOMMES 550 0.75 412.5000 270,581.02 69,144.93 339,725.96 314,834.00 30.0% 101,917.79 94,450.20 118,959 6,278.41 25,883.32 490,847 99,232 1,815 591,894

5 CHEMISIERS COTON/DES FEMMES 5225 0.30 1,567.5000 1,028,207.89 262,750.74 1,290,958.64 2,791,525.00 30.0% 387,287.59 837,457.50 452,046 23,857.97 98,356.61 1,865,219 377,081 6,899 2,249,199

6 COUVERTURES 550 0.70 385.0000 252,542.29 64,535.27 317,077.56 293,845.00 30.0% 95,123.27 88,153.50 111,029 5,859.85 24,157.77 458,124 92,617 1,694 552,435

7 JUPES POLYESTER/DES FEMMES 330 0.60 198.0000 129,878.89 33,189.57 163,068.46 176,307.00 30.0% 48,920.54 52,892.10 57,101 3,013.64 12,423.99 235,607 47,631 871 284,109

8 MOUSTIQUAIRES GRANDS TROUS 550 0.80 440.0000 288,619.76 73,754.59 362,374.35 335,823.00 30.0% 108,712.31 100,746.90 126,890 6,696.97 27,608.87 523,570 105,847 1,936 631,354

9 PANTALONS COURT ORIGINAL 330 0.90 297.0000 194,818.34 49,784.35 244,602.69 226,680.00 30.0% 73,380.81 68,004.00 85,651 4,520.46 18,635.99 353,410 71,447 1,307 426,164

10 PANTALONS COTON & JEANS DES FEMMES 6875 0.35 2,406.2500 1,578,389.31 403,345.44 1,981,734.75 3,673,059.00 30.0% 594,520.42 1,101,917.70 693,930 36,624.08 150,986.03 2,863,275 578,853 10,590 3,452,718

11 PANTALONS COTON MELANGE DES HOMMES 1500 0.55 825.0000 541,162.05 138,289.86 679,451.91 629,667.00 30.0% 203,835.57 188,900.10 237,919 12,556.83 51,766.64 981,694 198,464 3,631 1,183,789

12 PANTALONS MELANGES/DES ENFANTS 550 0.70 385.0000 252,542.29 64,535.27 317,077.56 293,845.00 30.0% 95,123.27 88,153.50 111,029 5,859.85 24,157.77 458,124 92,617 1,694 552,435

13 RUMAGE DE MENAGE AVEC DRAPS 660 0.70 462.0000 303,050.75 77,442.32 380,493.07 352,614.00 30.0% 114,147.92 105,784.20 133,235 7,031.82 28,989.32 549,749 111,140 2,033 662,922

14 RUMAGE DE MENAGE POIDS LOURDS 440 0.35 154.0000 101,016.92 25,814.11 126,831.02 235,076.00 30.0% 38,049.31 70,522.80 44,412 2,343.94 9,663.11 183,250 37,047 678 220,974

15 RUMAGE COTON LEGERE/DES ENFANTS 550 1.05 577.5000 378,813.44 96,802.90 475,616.34 440,767.00 30.0% 142,684.90 132,230.10 166,543 8,789.78 36,236.65 687,186 138,925 2,542 828,652

16 RUMAGE MEDIUM/DES ENFANTS 4400 0.30 1,320.0000 865,859.28 221,263.78 1,087,123.06 2,350,758.00 30.0% 326,136.92 705,227.40 380,670 20,090.92 82,826.62 1,570,711 317,542 5,809 1,894,062

17 T SHIRTS/DES ENFANTS 1100 1.05 1,155.0000 757,626.87 193,605.81 951,232.68 881,534.00 30.0% 285,369.80 264,460.20 333,086 17,579.56 72,473.30 1,374,372 277,850 5,083 1,657,305

18 T SHIRTS INEDIT 550 0.60 330.0000 216,464.82 55,315.95 271,780.77 293,845.00 30.0% 81,534.23 88,153.50 95,168 5,022.73 20,706.66 392,678 79,386 1,452 473,516

19 CHAUSSURES ( SAC PLASTIC) 250 0.40 100.0000 65,595.40 16,762.41 82,357.81 228,970.00 30.0% 24,707.34 68,691.00 28,839 1,522.04 6,274.74 118,993 24,056 440 143,490

27270 12,483.2500 8,188,437.77 2,092,493.26 10,280,931.03 15,047,143.00 30.0% 3,084,279.31 4,514,142.60 3,600,000 190,000.00 783,292.00 14,854,223 3,003,000 54,939 17,912,162

Ecart de réevaluation -
Droits de douane 6,793,000.34
NB : un ballot correspond à 55kg

COUT DE REVIENT /BALLOT

DESCRIPTIONS QTE PU HT MNT HT PU TTC MNT TTC

1 ANORAKS 12 39,268 471,213 47,352 568,219
2 ANORAKS/DES ENFANTS 30 29,451 883,525 35,514 1,065,410
3 CHEMISES COTON/DES HOES (2ème CAT) 10 39,268 392,678 47,352 473,516
4 CHEMISES COTON/DES HOES 10 49,085 490,847 59,189 591,894
5 CHEMISIERS COTON/DES FEMMES 95 19,634 1,865,219 23,676 2,249,199
6 COUVERTURES 10 45,812 458,124 55,243 552,435
7 JUPES POLYESTER/DES FEMMES 6 39,268 235,607 47,352 284,109
8 MOUSTIQUAIRES GRANDS TROUS 10 52,357 523,570 63,135 631,354
9 PANTALONS COURT ORIGINAL 6 58,902 353,410 71,027 426,164
10 PANTALONS COTON & JEANS DES FEMMES 125 22,906 2,863,275 27,622 3,452,718
11 PANTALONS COTON MELANGE DES HOES 15 65,446 981,694 78,919 1,183,789
12 PANTALONS MELANGES/DES ENFANTS 10 45,812 458,124 55,243 552,435
13 RUMAGE DE MENAGE AVEC DRAPS 12 45,812 549,749 55,243 662,922
14 RUMAGE DE MENAGE POIDS LOURDS 8 22,906 183,250 27,622 220,974
15 RUMAGE COTON LEGERE/DES ENFANTS 10 68,719 687,186 82,865 828,652
16 RUMAGE MEDIUM/DES ENFANTS 80 19,634 1,570,711 23,676 1,894,062
17 T SHIRTS/DES ENFANTS 20 68,719 1,374,372 82,865 1,657,305
18 T SHIRTS INEDIT 10 39,268 392,678 47,352 473,516
19 CHAUSSURE SAC PLASTIQUE 10 11,899 118,993 14,349 143,490
489 784,165 14,854,223 945,596 17,912,162
CRU HT CRU TTC

714 861
535 646
714 861
892 1,076
357 430
833 1,004
714 861
952 1,148
1,071 1,291
416 502
654 789
833 1,004
833 1,004
416 502
1,249 1,507
357 430
1,249 1,507
714 861
476 574
13,982 16,860
 AUTRES FRAIS DE DOUANES
HT EXO TVA/SERVICES
SAFMARINE 20,000 15,000 35,000 3,850 38,850
PAD 16,016 16,016 3,083 19,099
DIT 231,000 231,000 44,468 275,468
ZENITHE ASSURANCE 18,977 18,977 3,538 22,515
GUCE 12,500 12,500 12,500
DI 469,799 469,799 469,799
TOTAL 768,292 15,000 783,292 54,939 838,231

ASSURANCES & FRET

FRET 1,935,064 1,935,064

ASSURANCE 157,429 157,429
TOTAL 2,092,493 - 2,092,493
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
54,939
 FICHE D'EVALUATION DES IMPORTATION

N° Déclaration d'importation C 23536

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 497 poids 27 065 KG

Navire HAMMONIA JUTLANDIA

Mode de reglement espèces chèque virement

Facture Montants Imputations comptables

Val facture 8,188,437.77

Fret 1,935,064.30
Assurance 157,428.96
CAF 10,280,931.03

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 54,939
Autres frais de transit 783,292.00

Coût d'achats TTC 17,912,161.61

TVA 3,057,938.58
PCT/Achat -
Coût d'achats HT 14,854,223.03
0