LPA
General Questions
CAF
CIF/Insurance
100

The meaning of LPA

What is Litre of Pure Alcohol

100

What box on the SAD contains the statistical unit

Box 41

100

what is the meaning of CAF

What is Customs Administrative Fee

200

To calculate SCTS payable on an alcoholic beverage, what value is required

LPA- Litre of Pure Alcohol

200

What is the GCT rate for personal importation

what is 15%

300

How is LPA calculated

# of litres x alcoholic strength

300

What is the stamp duty charged on shipment having a CIF value greater than $5500 JMD

$100

300

How is insurance calculated for a shipment imported via sea for which the cost and freight is given

(cost + freight) x 1.5%

400

Calculate LPA based on the following Alcoholic description: 3 cases Sademan Fine Port 12/750ml, 19.5%

3x 12 x 750/100=27 x 19.5%

=5.265

What is 5.625

400

What represents the base value for the calculation of customs duties & taxes

CIF- Cost Insurance & Freight

400

What is the CAF on a commercial shipment of 8 carton boxes processed on a IM4 declaration

pCAF=10,000

eCAF= 2500 + 1000= 3500

what is 13, 500

400

Calculate the CIF for the following shipment with invoice value of $2500 and freight of $150 imported via air

2500 +150+26.5

=2676.5

500

Calculate LPA based on the description of this alcoholic beverage: 60cases Jim Bean 12/1L 80proof

60 x 12 x 40/100= 288

What is 288

500

List four (4) tax types

ID, ASD, SCTS/A, ASD, GCT, SCF, ENVL, Excise, Dairy cess

500

What is the CAF for a commercial shipment containing 2 skids and 4 pieces

p CAF= 10,00

eCAF= 2x 2500=5000 +

                         2500

What is 17, 500

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