import purchases

1. FOR 100% NO FLUCTUATION TO BE BOOKED..

2. BILL OF LADING..

ARE U IN FINAL OR PCC..? IF IN FINAL DO NOT CONFUSE BILL OF ENTRY / LADING WITH CUSTOMS PROVISIONS.

I have problem in the import purchases: Suppose I paid $5000  @ 45.15 on 25/5/2009 in advance for purchases of material which cost me $25000, I received the material on 30/6/2009, I paid balance amt on 25/6/2009 @ 47.20. On import doc. there is specifically  indicate  tht presentation of dockuments through(wht is the meaning of this?).so at the time of passing the entry rate will have to taken as per BOE for whole $25000 or @ 47.20 *$25000

I'm PCC student , I want to clear my concept !!

pls help me