Calculate the VAT base for importation.

Step 1: Calculate the VAT base for importation.
The VAT base for importation includes the value of importation, customs duties, excise tax, and other BOC charges prior to the release of goods from customs custody. Facilitation expense and shipping costs from customs to the importer's warehouse are not part of the VAT base for importation. The selling price is also irrelevant for VAT on importation.

$$\text{VAT Base} = \text{Value of importation} + \text{Customs Duties} + \text{Excise Tax} + \text{Other BOC charges}$$ $$$$