Apollo Overseas International, Inc. - Page 17

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          surcharge fee charged by the Customs Service of $3 per shipment,            
          for a total of $196,721.15.                                                 
               For documented sales, we allow petitioner freight charges as           
          shown on the matched customs invoices and as determined by                  
          respondent.  For those sales that are not documented, we hold               
          that petitioner is entitled to both the $65 customs entry service           
          fee and the $3 formal surcharge fee charged by the Customs                  
          Service.  There is no evidence for us to conclude, as petitioner            
          contends, that the freight charges for the one shipment in 1990             
          upon which petitioner relies should be the basis for imputing               
          freight charges to the shipments for the years before us.  This             
          is particularly evident in light of the variation in the                    
          percentage of freight charges for those purchases that can be               
          matched with the appropriate customs invoices.  The following is            
          a list of those purchase invoices and customs invoices that                 
          respondent could match and the corresponding percentage of                  
          freight charges, including all fees:7                                       

          7 This table does not include invoices dated June 23, 1988,                 
          and Sept. 19, 1988, because the freight charges on these invoices           
          were well outside the normal range (15.49% and .09%).  These are            
          the same invoices mentioned supra note 6.                                   

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