i. The active rate of the imported bottle wine's tariff (The tax levied to pay by RMB)
1). Import Tax: 14% (CIF X 14%);
2). Value Added Tax: 17% (CIF + Import Tax Value) X 17%
3). Consumption Tax: 10% [ (CIF + Import Tax Value) / (1 - 10%)] X 10%

ii. The active rate of the imported bulk wine's tariff (The tax levied to pay by RMB)
1). Import Tax: 20% (CIF X 14%);
2). Value Added Tax: 17% (CIF + Import Tax Value) X 17%
3). Consumption Tax: 10% [ (CIF + Import Tax Value) / (1 - 10%)] X 10%

Remark: according to the China government and the Chile govermant bilateral preferential trade agreement policy the imported tariff ratio of Chilian wine: below 2L is 12.6%. Above 2L (including bulk wine) is 18%.