Units UOM Rate Gross
10,000 KG 120 1,200,000
USA
Units UOM Rate
Supplier 150,000 Pcs $ 1.89
Freight
Insurance
Port Charges Gross S.Tax
Terminal Charges 38,000 4,940
Handling Charges
DO Charges
Rent
CG/Security Depoist 150,000
Detention Charges
Custom Duty (CD)
Additional Custom Duty (ACD)
RD
Sales Tax
Advance Income Tax us 148
Transport Karachi port to Our Location
Excise & taxation
Clearing Agent Bill
L/C opening Charges
L/C Retairment Charges
150,000 Pcs 1,161.55
Landed Cost 150,000 Pcs 1,018.89
6.18
0 L/C @ sight
20M
Warehouse
05M
1/8/2022 30-45 days
Pak Company PORT
Commercial Invoice
Shipping advise
Packing List
BL
Funds
Pak BANK
L/C @ Sight
L/C @ usance
Sales order 5,000,000 4,250,000
FATR/FIM Finance Against Trust Receipt
Pre Shipment Loan FAPC Finance against Packing Credit
Pre Shipment Loan FCF Foreign Currency Loan
Post Shipment FAFB Finance against Foreign Bill
OD/Running Finance Over Draft
Interest Rate 9%
Days 10
HBL
Products Limit
FATR 100,000,000
FAPC 150,000,000
FCF 450,000 78,300,000 USD
FAFB 75,000,000
Running Finance (RF) 50,000,000
L/C @ Sight 450,000,000
L/C @ Usance 100,000,000
1,003,300,000
1,304,290,000
MCB
Amount
FATR 85,000,000
FAPC 127,500,000
FCF 382,500 USD
FAFB 63,750,000
Running Finance (RF) 42,500,000
L/C @ Sight 382,500,000
L/C @ Usance 85,000,000
786,632,500
QTY Rate in USD
500 25
3,837.50
7,838
Items Rate QTY Value
Item 1 3 5,000 12,500
Item 2 4 6,000 21,000
Item 3 1 15,000 18,000
Item 4 1 25,000 30,000
Item 5 1 35,000 45,500
Item 6 2 3,500 5,950
Item 7 7 2,500 17,000
Item 8 10 4,000 38,000
Item 9 36 2,000 72,000
Item 10 145 2,000 290,000
100,000 549,950
3/1/2021 10,000,000
5/30/2021 214,521 KIBOR+1.75
90
3/1/2021 10,000,000 23,836
10 3/11/2021 (1,000,000) 53,630
15 3/26/2021 (1,000,000) 57,205
15 4/10/2021 (1,000,000)
25 5/5/2021 (1,000,000)
15 5/20/2021 (3,000,000)
10 5/30/2021 (3,000,000)
90 -
Sales Tax Net Amount Transport Total Cost Per Unit Cost
204,000 1,404,000 100,000 1,300,000 130
1,504,000
FC Value Exchange Rate Pak Rs
$ 283,500 208.85 59,208,975 395
$ 8,000.00 208.85 1,670,800
43,000
Net CFR Value/CNF
42,940 38,000
15,000 Insurance
35,000
75,000 Landing Charges
150,000 -
45,000
Assess Value in pkr 62,103,458
62,103,458 20.0% 12,420,692 Assess Value in FC
62,103,458 2.0% 1,242,069
62,103,458 25.0% 15,525,865 Exchange Rate
Assess Value in pkr
17.0% 15,519,654
5.5% 5,874,646
rt to Our Location 250,000
123,520
25,000
5,060
6,900
Wrong 174,232,579
0
Right 152,833,339
@ sight L/C @ USANCE
Commercial Invoice
Shipping advise 15000
Packing List
BL
19/06/2022
Raw Mat USA Company 5000
2500
600
100,000,000 800
6100
25,000,000 19/06/2022
15000
USA BANk
vsf
BL Date Mat Received Payment Date
19/06/2022 40 90
29/07/2022 17/09/2022
LIBOR
152 250,000 250,000
160 159
1,000,000 6,452 40,000,000 39,750,000
1,000,000 980,645 36,000,000 3,750,000
88,767.12
3,661,233
Interest Rate
KIBOR+2%
KIBOR+2%
LIBOR+.0.05%
KIBOR+2%
KIBOR+2%
0.0012%
KIBOR+2% 0.0012%
1,304,290,000
FIM
Interest Rate
KIBOR+1%
KIBOR+1%
LIBOR+.0.45%
KIBOR+1%
KIBOR+1%
0.0012%
KIBOR+1%
1,022,622,250
Amount
12,500
153.50
1,918,750
2,000,000
3,918,750
100,000
Freight
100 2,273
150 3,819
360 3,273
450 5,455
425 8,273
362 1,082
142 3,091
140 6,910
175 13,092
200 52,732
2,504 100,000
KIBOR 7.00%
1.70%
8.70%
9,000,000
53,630
10,000
160
$ 291,500.00
1,600,000
1% $ 2,915
$ 294,415
1% 2,944
$ 297,359.15
208.85
62,103,458
USANCE
18.90
283,500.00 186 52,731,000
94,500 187 17,671,500
47,250 188 8,883,000
11,340 199 2,256,660
15,120 201 3,039,120
115,290 204 23,519,160
55,369,440 3,626,910
NV VNBN145B
283,500 208.10 58,996,350
3,626,910
10,000,000
2,000,000
250,000 25,000 225,000
202 203 159
50,500,000 5,075,000 35,775,000
250,000 1,325,000
50M
201
50M
50,250,000 2500000
100,000 Pcs 1.5 150,000
Chemical QTY 10,000 Pcs
Per KG Rate $ 1.5 FOB Rate
Cost 15,000 $
Freight 3,500 $ 1,000.00
Net Cost 18,500 CNF
1.85 CNF Rate
1500 $
1,502 0.150185 CNF
Saller Location/warehouse/Factory
1.89 FOB value PORT of Origin
2.75 CNF value Port of Buyer
buyer Location/warehouse/Factory
Mm/m0
5000
Supplier Factory/Warehouse 3$ PER kg FOB
5$ PER kg CNF
Supplier Country Port
Buyer Country Port
buyer Location
L/C @ Usanace/DP
BL DATE 44,382.00
44,502.00 120.00
60,000.00
50,000.00 174.00 8,700,000.00
48,603.35 179.00 8,700,000.00 -
11,396.65
50,000.00 174.00 8,700,000.00
50,000.00 171.00 8,550,000.00 150,000.00
KIBOR
LIBOR
FOB
CNF
3$ PER kg
5$ PER kg
5
1
6
Landing Charges
Insurance
Assessment Charges in FC
Assessmen6 rate in PKR
50,000.00 169.00 8,450,000.00
42,500.00 7,182,500.00 1,267,500.00
50,000.00 175.00 8,750,000.00
41,042.86 7,182,500.00
1,567,500.00 300,000.00
per Pcs
1.89 50,000.00 1.89 94,500
1.91 500 Freight
50,000.00 1.9 95,000
95,500
15,000.00 15,000.00 15,000.00 225,000,000
Landing Charges -
225,000,000
Insurance 2,250,000
Assessment Charges in FC 227,250,000
174
Assessmen6 rate in PKR ###
Custom Duty Custom Duty Custom Duty #VALUE!
ACD ACD ACD #VALUE!
rd rd rd #VALUE!
rd rd rd #VALUE!
Income Tax Income Tax Income Tax #VALUE!
Date Transaction DR Cr Closing
3,500,000
1 23,456,171 55,123,450 35,167,279
2 43,123,657 8,231,420 275,042
3 25,000,000 (24,724,958) (11,177)
4 12,345,670 452,311 (36,618,317) (16,553)
5 3,412,233 (40,030,550) (18,096)
6 (40,030,550) (18,096)
7 (40,030,550) (18,096)
8 (40,030,550) (18,096)
9 34,123,450 75,431,200 1,277,200 -
10 1,277,200 -
11 1,277,200 -
12 34,123,450 (32,846,250) (14,848)
13 34,123,450 (66,969,700) (30,274)
14 2,231,230 (64,738,470) (29,265)
15 (64,738,470) (29,265)
16 45,000,000 (19,738,470) (8,923)
17 34,123,450 (53,861,920) (24,349)
18 12,345,555 (66,207,475) (29,929)
19 (66,207,475) (29,929)
20 5,542,032 (60,665,443) (27,424)
21 1,234,556 (59,430,887) (26,866)
22 45,000,000 (14,430,887) (6,524)
23 45,000,000 30,569,113
24 30,569,113
25 30,569,113
26 32,000,000 (1,430,887) (647)
27 (1,430,887) (647)
28 (1,430,887) (647)
(359,652)
KBOR 15.00%
1.50%
16.50%
40,000,000
KIBOR+1.5
22/11/2021
120 days 4,000,000 4,000,000 5
After 5 1,000,000 3,000,000 85
After 90 2,800,000 200,000 30
90
85
KIBOR+1.5 KIBOR 7%
1.50%
8.500%
4,658
59,384
1,397
65,438
