- -18
Shipment Total purchase Freight
date price Charge Percent
2/6/88 $53,416.00 $1,647.33 3.08%
2/26-27/88 72,670.00 1,815.00 2.50
3/19/88 44,800.00 1,880.00 4.20
3/26/88 80,345.36 1,840.00 2.29
4/2/88 33,232.00 883.28 2.66
4/9/88 53,507.20 1,632.33 3.05
4/30/88 52,987.00 1,270.10 2.40
5/14/88 83,116.00 2,228.00 2.68
5/30/88 81,807.36 2,325.00 2.84
6/4/88 61,866.30 1,326.65 2.14
6/25/88 81,915.60 1,298.10 1.58
7/16/88 149,104.96 2,376.00 1.59
7/30/88 17,240.40 554.58 3.22
8/6/88 145,539.80 3,129.50 2.15
8/19-20/88 93,106.25 2,033.00 2.18
8/27/88 72,730.50 1,675.00 2.30
8/27-9/3/88 63,720.60 1,530.50 2.40
10/1/88 94,337.30 3,095.50 3.28
10/8/88 29,373.30 1,201.00 4.09
10/15/88 104,538.00 1,975.00 1.89
10/22/88 105,118.00 2,032.00 1.93
11/5-11/88 98,051.10 3,640.00 3.71
11/19/88 119,324.56 3,579.50 3.00
11/26/88 128,622.78 3,645.00 2.83
Total 1,920,470.37 48,612.37 2.53
As is evident from the table, nearly all of these invoices
show freight charges of between 1.5 and 3.5 percent of the total
purchase price. On average, the ratio of freight charges to
purchase price was 2.53 percent. For both deemed and imputed
sales, we allow 2 percent of the total purchase price of the
shipments for these items, taking into account that we have
already allowed the customs entry service fee and the formal
surcharge fee. The freight charges were computed on the volume
of the shipment and not its value. However, there is no basis in
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Last modified: May 25, 2011