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Oracle
Bingo! No duty based on MRP levied.I got a notice only once for a $150 lens which the new one costs $800 but since the one I got had fungus it was sold cheap. I sent them the ebay listing which had the shipping address. So they released the lens to me and charged me duty only on the $150 part and not on $800 which I gladly paid.
That is to say if it ever was levied at MRP and you wanted to challenge it then you could provided you had the customs receipt. SnS as far as i understand does not provide one. Now whether one chooses to do that or not is the question.
But i have to wonder why you'd buy a lens with a fungus in the first place (!) How easy is it to clean the fungus out.