Correction d'exercices sur les incoterm

EXO COTATION DDP ATLANTA

MACHINE A=

(22410 +457.34 + (60.97*2) + (38.11*2) + 91.48 + 10*77)*2 = CFR = 47853.96 EUROS

ASSURANCES = a0.0075*CIF*1.1

= 0.00825cfr + 0.00825

droit douanes = 25% * 48 482.0306 = 12 120.50766

22410 *2 + 457.34 * 2 + 60.97 * 4 + 30.49 + 38.11*4 + 60.97*4 + 1540 = 47701.49

assurances = 48159.80 - 4770197 .32 euros

droit de douane import = 12039.95 euros

DDP = 47762.48 + 12039.95 + (53.9*4) + (77*4) = 60648 euros

MACHINE B=

CFR MACHINE B=

30184*4 + 4*300 + 12*60.97 + 60.99+38.11*12+77*16 = 124 417. 95 euros

CIF = 124417.95 /(1- (0.75%*1.1))= 125452.94

assurances = 1034.99 EUROS

CIF = 124 417.95 + 1034.99 = 125 452.94 euros

droit de douane import = 0.25* 125452.94 = 31363.235 euros

post acheminement = 70 * 0.77* 12 = 646.8 euros

douane import formalités = 100 * 0.77* 12 = 924 euros

= 125452.94 + 31.363.235 + 646.8 + 924 = 158 386.975 euros

Question 2

prix d'une machine A = 30 323.24 euros

prix d'une machine B = 39 596.74 euros

prix vente d'une machine A = 30323.24 *1.2 = 36 390 euros

prix vente d'une machine B = 39596.74*1.2 = 47517 euros

EXERCICES CIF LE CAIRE

EXW LYON = 770 euros

FOB MARSEILLE = 770 *2045.73 + 38.11 + 16*30= 15963.84

CFR le Caire = 15963.84+ 605.4 = 16569.24

16569.24* 1.1 * 1% = 182.26 euros

CIF LE CAIRE = 16569.24 / (1-1%*1.1) = 16753.53

DAP DAKHIA = 16753.53 + 610 = 17363.53 euros

DDP DAKHIA

DAKHIA = 17363.53 * 5%*16753.53 = 18201.20 euros

EXERCICE DDP BLANTWIRE

FOB LE HAVRE = 22 267 * 5 +75 + 38.11 + 15*30 = 111 898.11 euros

CFR DAR EL SALAM = 111 898.11 + 4536.29 + 453.63 + 498.99 + 45*15= 117 387.03 euros

CIF DAR EL SALAM = 119074.52 / (1-0.02*1.1)= 120 027 .64

DAP blantwire = 121274.2

DDP Blantwire = 139465.42 euros

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