ARTICLE'S LINK: https://www.freightwaves.com/news/linde-gmbh-settles-us-allegations-of-import-fraud-for-22-million

1) What did Linde GmbH do incorrectly?

2) How should Linde GmbH proceed going forward now that they've settled with the US Government?

• How do they address margins and pricing (to Customers)?
• What corrective actions should they take to ultimately answer the question, "How do you know?"
• Do you think U.S. Customs should come back and perform another review? If so, when?

3) Assists are costs that directly impact production but are NOT included in the FOB price. Common Assists in the Footwear industry are dies, tools, and molds for example. LaCrosse Footwear wants to own its own Intellectual Property so we purchase the dies, tools, or molds directly from the manufacturer and then tie it to the applicable style when it's on the water and declare it to US Customs. In your opinion, how should Linde GmbH address Assists going forward?

4) Why is this important?