A mechanic imported automobile parts by mail from Japan. The shipment includes a catalogue from the retailer, which lists the total value of the parts as 32,428 JPY (approximately 300 USD). For which of the following is the mechanic liable upon importation?
A. Duties owed on the value of parts
B. An ad valorem fee of 0.3464% owed on inbound international mail
C. Sales taxes owed in the state of importation
D. A processing fee owed for the informal release of international mail
E. Costs arising from the seizure and forfeiture of the automobile parts, if found to contain material prohibited from importation or imported contrary to law
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The Answer is : Credit to All
Citation: 19CFR??145.31, 19CFR??141.1(b)(1), 19CFR??24.23(b)-(c), 19CFR??145.4
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