1. You are a supervisor in the Valuation Verification Unit of the Jamaica Customs Agency, and you have received a written complaint from the Law Firm of Dennis & Associates stating that their client Mr. Thomas Malefactor imported a container of goods from the United States and his values were rejected. They are contending that the JCA acted illegally as their client presented an invoice to the JCA and it should have been accepted. They are also demanding that a revaluation that was done which resulted in addition duties of J$2.5 million should be retracted immediately.

Requirement

a). State whether or not the JCA has acted illegally in rejecting the invoice presented by Mr. Thomas Malefactor? Give the relevant article(s) to support your answer. (5 mks)

b). Explain to Mr. Thomas his rights and obligations under the WTO agreement (as it relates to the case above) and quote the relevant articles/sections of the Custom Act to support your answer.(2 mks)

c). Outline the different steps in the Appeals process to Mr. Thomas. (3 mks)

2) Angella Brown is importing an Audi A5 motor vehicle she purchased from Marks Auto World in North Carolina , USA for $15,000.00 . She presented information to customs that revealed the following information:-

• Purchase of vehicle - $15,000.00 USD FOB
• Cost for repaint and enhancements in country of export - 10,000.00
• Transportation from Mark's Auto Work to Port of USA- 1,000.00
• Ocean Freight to Jamaica - 2,000.00
• She paid $2000.00 to the supplier for a bubble wrap to protect the vehicle
• Insurance -$1200.00
• Cost to transport vehicle on a wrecker from Kingston port to garage in Ocho Rios- $600USD

What is the Value for Duty Purposes? Show workings. Marks: 15

3)AshipmentofflashlightswasimportedfromtheChina valuedat $7000.00 US(FOB).Thefollowingchargeswereincluded on an accompanying invoice which was not included in the value submitted to Customs:

• Selling Commissions paid to a sales agent:$450.00 USD
• Buying commissions - $950.00 USD
• loadingcharges-$300.00 USD
• The buyer provided some lights to be used in manufacturing at a cost of $1200.00 USD and paid $300 USD to transport the lights from Mexico to the supplier.
• Handling charges in country of exportation: $250.00 USD
• Inlandtransportation(InChina) -$600.00USD
• Ocean Freightis collectandnot includedontheinvoice.
• ABillofLadingattachedshowsthat$2,200.00 USDisdueforfreight.

What is theTransactionvalueon whichcustomsduty willbecalculated. Jamaica calculate taxes on the CIF?Show working.