FICHE DE CALCUL DU COUT DE REVIENT

date : 25/11/2015 DOSSIER N°1 C 23536 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 65,570.23 325,328.01 351,857.00 30.0% 97,598.40 105,557.10 112,809 5,953.83 9,829.93 453,921 94,102 1,723 549,746

2 ANORAKS/DES ENFANTS 1650 0.45 742.5000 487,045.85 122,944.17 609,990.02 879,642.00 30.0% 182,997.01 263,892.60 211,518 11,163.43 18,431.11 851,102 176,441 3,230 1,030,773

3 CHEMISES COTON/DES HOES (2ème CAT) 550 0.60 330.0000 216,464.82 54,641.85 271,106.67 293,214.00 30.0% 81,332.00 87,964.20 94,008 4,961.52 8,191.60 378,268 78,418 1,436 458,121

4 CHEMISES COTON/DES HOES 550 0.75 412.5000 270,581.02 68,302.32 338,883.34 314,158.00 30.0% 101,665.00 94,247.40 117,510 6,201.90 10,239.51 472,835 98,023 1,795 572,652

5 CHEMISIERS COTON/DES FEMMES 5225 0.30 1,567.5000 1,028,207.89 259,548.81 1,287,756.70 2,785,532.00 30.0% 386,327.01 835,659.60 446,537 23,567.23 38,910.12 1,796,771 372,486 6,819 2,176,077

6 COUVERTURES 550 0.70 385.0000 252,542.29 63,748.83 316,291.12 293,214.00 30.0% 94,887.34 87,964.20 109,676 5,788.44 9,556.87 441,312 91,488 1,675 534,475

7 JUPES POLYESTER/DES FEMMES 330 0.60 198.0000 129,878.89 32,785.11 162,664.00 175,928.00 30.0% 48,799.20 52,778.40 56,405 2,976.91 4,914.96 226,961 47,051 861 274,873

8 MOUSTIQUAIRES GRANDS TROUS 550 0.80 440.0000 288,619.76 72,855.81 361,475.57 335,102.00 30.0% 108,442.67 100,530.60 125,344 6,615.36 10,922.14 504,357 104,558 1,914 610,829

9 PANTALONS COURT ORIGINAL 330 0.90 297.0000 194,818.34 49,177.67 243,996.01 226,194.00 30.0% 73,198.80 67,858.20 84,607 4,465.37 7,372.44 340,441 70,576 1,292 412,309

10 PANTALONS COTON & JEANS DES FEMMES 7315 0.35 2,560.2500 1,679,406.23 423,929.72 2,103,335.95 3,899,745.00 30.0% 631,000.78 1,169,923.50 729,344 38,493.15 63,553.20 2,934,726 608,394 11,138 3,554,258

11 PANTALONS COTON MELANGE DES HOMMES 1500 0.55 825.0000 541,162.05 136,604.64 677,766.69 628,316.00 30.0% 203,330.01 188,494.80 235,020 12,403.81 20,479.01 945,669 196,045 3,589 1,145,303

12 PANTALONS MELANGES/DES ENFANTS 550 0.70 385.0000 252,542.29 63,748.83 316,291.12 293,214.00 30.0% 94,887.34 87,964.20 109,676 5,788.44 9,556.87 441,312 91,488 1,675 534,475

13 RUMAGE DE MENAGE AVEC DRAPS 660 0.70 462.0000 303,050.75 76,498.60 379,549.34 351,857.00 30.0% 113,864.80 105,557.10 131,611 6,946.13 11,468.25 529,575 109,785 2,010 641,370

14 RUMAGE DE MENAGE POIDS LOURDS 440 0.35 154.0000 101,016.92 25,499.53 126,516.45 234,571.00 30.0% 37,954.93 70,371.30 43,870 2,315.38 3,822.75 176,525 36,595 670 213,790

15 RUMAGE COTON LEGERE/DES ENFANTS 550 1.05 577.5000 378,813.44 95,623.25 474,436.68 439,821.00 30.0% 142,331.00 131,946.30 164,514 8,682.66 14,335.31 661,968 137,232 2,512 801,712

16 RUMAGE MEDIUM/DES ENFANTS 4400 0.30 1,320.0000 865,859.28 218,567.42 1,084,426.70 2,345,711.00 30.0% 325,328.01 703,713.30 376,031 19,846.09 32,766.42 1,513,070 313,673 5,742 1,832,486

17 T SHIRTS/DES ENFANTS 1100 1.05 1,155.0000 757,626.87 191,246.49 948,873.36 879,642.00 30.0% 284,662.01 263,892.60 329,027 17,365.33 28,670.61 1,323,937 274,464 5,025 1,603,425

18 T SHIRTS INEDIT 550 0.60 330.0000 216,464.82 54,641.85 271,106.67 293,214.00 30.0% 81,332.00 87,964.20 94,008 4,961.52 8,191.60 378,268 78,418 1,436 458,121

19 CHAUSSURES ( SAC PLASTIC) 250 0.40 100.0000 65,595.40 16,558.14 82,153.54 228,478.00 30.0% 24,646.06 68,543.40 28,487 1,503.49 2,482.30 114,627 23,763 435 138,825

27710 12,637.2500 8,289,454.69 2,092,493.26 10,381,947.95 15,249,411.00 30.0% 3,114,584.38 4,574,823.00 3,600,000 190,000.00 313,695.00 14,485,643 3,003,000 54,977 17,543,620

Ecart de réevaluation -
Droits de douane 6,793,000.30
NB : un ballot correspond à 55kg

COUT DE REVIENT /BALLOT

DESCRIPTIONS QTE PU HT MNT HT PU TTC MNT TTC

1 ANORAKS 12 37,827 453,921 45,812 549,746
2 ANORAKS/DES ENFANTS 30 28,370 851,102 34,359 1,030,773
3 CHEMISES COTON/DES HOES (2ème CAT) 10 37,827 378,268 45,812 458,121
4 CHEMISES COTON/DES HOES 10 47,283 472,835 57,265 572,652
5 CHEMISIERS COTON/DES FEMMES 95 18,913 1,796,771 22,906 2,176,077
6 COUVERTURES 10 44,131 441,312 53,447 534,475
7 JUPES POLYESTER/DES FEMMES 6 37,827 226,961 45,812 274,873
8 MOUSTIQUAIRES GRANDS TROUS 10 50,436 504,357 61,083 610,829
9 PANTALONS COURT ORIGINAL 6 56,740 340,441 68,718 412,309
10 PANTALONS COTON & JEANS DES FEMMES 133 22,066 2,934,726 26,724 3,554,258
11 PANTALONS COTON MELANGE DES HOES 15 63,045 945,669 76,354 1,145,303
12 PANTALONS MELANGES/DES ENFANTS 10 44,131 441,312 53,447 534,475
13 RUMAGE DE MENAGE AVEC DRAPS 12 44,131 529,575 53,447 641,370
14 RUMAGE DE MENAGE POIDS LOURDS 8 22,066 176,525 26,724 213,790
15 RUMAGE COTON LEGERE/DES ENFANTS 10 66,197 661,968 80,171 801,712
16 RUMAGE MEDIUM/DES ENFANTS 80 18,913 1,513,070 22,906 1,832,486
17 T SHIRTS/DES ENFANTS 20 66,197 1,323,937 80,171 1,603,425
18 T SHIRTS INEDIT 10 37,827 378,268 45,812 458,121
19 CHAUSSURE SAC PLASTIQUE 10 11,463 114,627 13,882 138,825
497 755,389 14,485,643 914,855 17,543,620
CRU HT CRU TTC

688 833
516 625
688 833
860 1,041
344 416
802 972
688 833
917 1,111
1,032 1,249
401 486
630 764
802 972
802 972
401 486
1,204 1,458
344 416
1,204 1,458
688 833
459 555
13,469 16,312
 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 19,179 19,179 3,576 22,755
GUCE 12,500 12,500 12,500
TOTAL 298,695 15,000 313,695 54,977 368,672

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
54,977
 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 8,289,454.69

Fret 1,935,064.30
Assurance 157,428.96
CAF 10,381,947.95

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 54,977
Autres frais de transit 313,695.00

Coût d'achats TTC 17,543,619.53

TVA 3,057,976.58
PCT/Achat -
Coût d'achats HT 14,485,642.95
0