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[Music] at least for the most part everyone has made it in so thank you guys very much for joining us today this is Scarborough University here doing a webinar on a duty drawback theres also been a lot of changes coming down the pipe here in the last six months or so so before we get in our before we begin here Im just a quick little commercial on on Scarborough Scarborough is a group of companies and we are us license customs broker and freight forwarder most recently we opened a consulting to patient and today with me I have Pat Caulfield from grnfeld desiderio Leibowitz Silverman and clay shot Pat and I go back now a few years weve played golf a few times together and know each other from a few events and thats a great attorney and I think you guys are gonna have a good insight into some of the things about draw back we will try to keep the PowerPoint side of this presentation down to about 20 minutes or so and then well spill spend the rest of the time Im going through and