4';T OT;impe%al L-..' ;11-Z7-.3 Z;CCPM
MEM M: R. BEMINAU
LE: DaU= CIGAIMTMS,
U.K. M CAIJAM
:143323530-
November 27t 1989
R,-=Ie requested: 555's Vancouver
Dutv Paid ?I--kat
Per 1,0()0
(11 -attes
Basis: U.K. supplier prioe: assume
- Pound Starling price = Vancouver 9 15.00-
- Freight value included .50
taid-Down Cost of Product
- UM supplier price 1 15.00
- --Ainn value - M=hange a Z.00 1 30.00
Less: Freight value inclucled in supply pr3.ce
1.00
Net Base for ImvoT-t Duty 29.00
Import duty 9 20.0% 5.8 =
Federal Excise Dity 21.4750
Putv-Pnid Vo-lue - bese for F.S.T. S 62.2750
Federal Sales Tax 0 19.0% 11.8323
Federal Rxoize Tax 21.3760
Add-Back: Freight deducted above 1.0000
T-jA-DOM Cost
(before distribution, trade margins, etc.) S
96.4833
Pro%Hnci-l 7*-e3 - British Columbia
1. Provincial T Tax: Current Rate 1 60.00
- PaysILle by wholesaler.
2. Pro~al Sales Tax: Current rate 6.0% butt
thin tax in not aprli-61e an tobsooo
products for this Province at the present
time. Mi3 tax dme apply to tobamo products
in several other Provu=m at the final retail
value - &11 taxes included.)
Should you require fv--thar data, please advise.
GAU 7.':100;; a
Ln
13 ATCO document for Province of British Columbia
19 April 1999