Your services as a customs broker have been requested by a client to assess the total amount of duties, he would be liable to pay to the Customs Agency for a particular shipment of goods. The shipment will contain 1000 cartons, with each carton containing 200 sticks of cigarettes. The customs broker advised that the import duty (ID) on the cigarette is 40% and the special consumption tax specific (SCTS) is $17,000 JMD per 1000 sticks. The client advises you that the transaction value is $7,500.00USD.

Given that:

1. General Consumption Tax (GCT) rate is 15% or 20% depending on the purpose of importation
2. Customs Administration Fee (CAF) rate is $1.00JMD per stick
3. Standard Compliance Fee (SCF) rate is 0.3%
4. Environmental Levy (Envl) rate is 0.5%
5. Stamp Duty is $100.00JMD
6. Exchange ratio is 1USD: 155JMD
7. Freighting cost was $6,500USD and had arrived at the Air Cargo section of the Airport

Calculate all duties and taxes payable and the total sum payable by your client to the Jamaica Customs Agency for this shipment. SHOW ALL WORKING.

b.A petroleum-based company said they are importing 350,000,000 millilitres of unleaded gasoline 87. The import duty (ID) is 10% and similarly, the special consumption tax ad Valorem (SCTA) is 10%. The shipping cost for the gasoline arriving at the petroleum pier is $4,500.00 USD. The special consumption tax specific (SCTS) is $37.7761 JMD per litre. The gasoline arrived in 2 tanker containers with 200,000,000 millilitres each.

Given that:

1. The invoice cost is $800,000.00 USD
2. General Consumption Tax (GCT) rate is 15% or 20% depending on the purpose of importation
3. Customs Administration Fee (CAF) rate is $3.50 JMD per Litre
4. Standard Compliance Fee (SCF) rate is 0.3%
5. Environmental Levy (ENVL) rate is 0.5%
6. Stamp Duty is $100.00 JMD
7. Exchange ratio is 1USD: 155 JMD

Calculate all duties, taxes, and fees payable and the total sum payable by your client to the Jamaica Customs Agency for this shipment.