G/l accounts in import process

Question

hi sap gurus,
                    Pl tell me which accounts are generated while doing miro for cvd, customs duty & clearing. also while doing migo and miro for the actual vendor.
PL .TELL ME WHERE DO WE CUSTOMIZE THESE G/L ACCOUNTS.
Regards.
Sandeep

Answer 1

Hi,
Create following condition types for Import Duties in M/06 and assign in Import pricing in M/08 (Do not create any Z-condition type)
JCDB IN:Basic Custom Duty
JCV1 IN : CVD
JECV IN : Ed Cess on CVD
J1CV IN : H&SECess on CVD
JEDB IN : Ed Cess on BCD
JSDB IN : H&SECess on BCD
JADC Addnl Duty of Custom
In M/08, assign A/c Key ZCC to JCDB, JEDB, JSDB conditions and Customs Clearing A/c in OBYC
And A/c Key ZCV to JCV1, JECV, J1CV and JADC conditions and CVD Clearing A/c in OBYC.
Also check following;
SPRO > Logistics - General > Tax on Goods Movements > India > Basic Settings > Determination of Excise Duty > Maintain Excise Defaults > Here assign following for Tax Procedure;
CVD cond. - CV1
ECS cond. - JECV
ADC cond. - JADC
Also do account determination in OBYC as your have already done for MIRO of Customs Invoice.
Also check in SPRO > Logistics - General > Tax on Goods Movements > India > Basic Settings > Maintain Company Code Settings > Here Assign CVD Clearing A/c in your Company Code.
Import Procedure: -
1. First you create Import PO and input all the Import duties in PO.
2.Then you do LIV for Customs Office (Here you enter all the Import duties as per Bill of Entry) and following A/c entry get generated;
Customs Office A/c - Cr (Vendor Recon A/c)
Customs Duty Clearing A/c - Dr (OBYC - ZCC)
CVD Clearing A/c - Dr (OBYC - ZCV)
3. Then Capture Bill of Entry in J1IEX.
4. Then you do GR w.r.t. Import PO (MIGO), Accounting Entry will come as following;
Stock A/c - Dr (OBYC - BSX)
GR/IR Clearing A/c - Cr (OBYC - WRX)
Customs Clearing A/c - Cr (OBYC - ZCC)
5. Post Bill of Entry in J1IEX, and Accounting Entry will come as following;
CENVAT Receivable A/c (BED, ECS, SECess and ADC) - Dr (From Account Detmn of GRPO with Sub Trans Type - IP)
CVD Clearing A/c - Cr (From Compnay Code Settings of Excise)
6. MIRO - For Import Vendor
Import Vendor - Cr (Recon A/c)
GR/IR Clearing A/c - Dr (WRX)
7. MIRO - For Clearing Agent
Out of following conditions;
JCDB IN:Basic Custom Duty
JCV1 IN : CVD
JECV IN : Ed Cess on CVD
J1CV IN : H&SECess on CVD
JEDB IN : Ed Cess on BCD
JSDB IN : H&SECess on BCD
JADC Addnl Duty of Custom
JCDB, JEDB, JSDB will get loaded to Stock and JCV1, JECV, J1CV and JADC will get posted to CENVAT Receivable A/c
Note: - Here you don't have to use Tax Procedure Accounting (OB40) in case of Imports. Only maintain a Zero % Tax Code in Import PO.