In the scenario below, what is the CORRECT claimed amount for merchandise processing fee (MPF) on an Unused Direct Identification 1313(j)(1) drawback claim?
A. $102.43
B. $103.47
C. $137.17
D. $138.56
E. $480.15
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The Answer is : A
Citation: $185,000 total entered value excluding NDC divided by invoice value
$187,500 = .986666 relative value ratio. .986666 x $200 per unit =
$197.33333 relative value ratio of each bike. $197.33333 x 200 bikes =
$39,466.666 prorated value of the claimed merchandise. $39,466.666 divided by $185,000 = .213333 apportioned amount of MPF per unit.
.213333 x $485 total MPF paid = $103.46666 100% of MPF paid.
$103.46666 x 99% = $102.43 is the drawback refund claimed amount on MPF – 19CFR?? 191.51(b)(2)(iv)
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