TreatiseAnswer Book

International Trade Law Answer Book: U.S. Customs Laws and Regulations (2017 Edition)

 by Thomas JK Smith, David Serko
 
 Copyright: 2017

 Product Details >> 

Product Details

  • ISBN Number: 9781402428418
  • Page Count: 866
  • Number of Volumes: 1
  •  

Importing commercial goods into the United States involves complying with the many complex regulations administered by U.S. Customs and Border Protection. International Trade Law Answer Book provides a comprehensive and step-by-step overview of the current law regulating when and where, and if, goods can be brought into the United States.

Walking through the process from pre-importation requirements to appealing a customs matter to the federal customs courts, International Trade Law Answer Book provides a detailed analysis of such areas as the:

  • Tariff classification and valuation systems
  • Kinds of merchandise that are prohibited or restricted
  • Financial security requirements, or when it is necessary to post a bond
  • Different types of entry and their different requirements
  • Ways to seek reduction or elimination of duties

International Trade Law Answer Book walks you through the entire importation procedure, describing each step in the process; the regulatory requirements governing that step; and providing a copy of each major form that must be completed, including instructions on where and when that form must be submitted.

In addition, this new title provides complete coverage of how Rulings are issued and how to handle a negative Customs response, including the filing of protests and, ultimately, review by the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit. 

International Trade Law Answer Book is designed to assist importers, attorneys, customs brokers, accountants, freight forwarders, customs consultants, Customs professionals in government service, and students in finding answers to the technical legal and administrative practice questions that inevitably arise in connection with importing merchandise into the United States.

  Table of Contents
  Preface
Chapter 1: Overview of International Trade Law
  • : “International Trade Law” Defined2
  • Q 1.1 : What is international trade law?2
  • : Governing Laws3
  • Q 1.2 : What laws govern importing into the United States?3
  • : Definitions4
  • Q 1.3 : What is an “import”?4
    • Q 1.3.1 : What is a “good”?4
    • Q 1.3.2 : What is the “customs territory of the United States”?4
  • : Importable Goods5
  • Q 1.4 : What goods can be imported?5
  • : Import Regulation5
  • : Agencies5
  • Q 1.5 : Which governmental agencies administer U.S. customs laws?5
    • Q 1.5.1 : How is U.S. Customs organized?6
  • : Courts7
  • Q 1.6 : Which courts interpret the customs laws?7
  • : Involved Parties7
  • Q 1.7 : What private parties and experts are involved in a commercial importation?7
  • : Importer7
  • Q 1.8 : Who is the “importer” for customs purposes?7
    • Q 1.8.1 : Can a non-resident of the United States be an importer?8
    • Q 1.8.2 : What degree of care must an importer use to comply with U.S. customs laws?8
    • Q 1.8.3 : How can an importer exercise “reasonable care”?8
  • : Surety9
  • Q 1.9 : What is the role of a surety in a commercial import transaction?9
  • : Customs Broker9
  • Q 1.10 : What is the role of a customs broker?9
  • : Ocean Freight Forwarder9
  • Q 1.11 : What is the role of an ocean freight forwarder?9
  • : Customs Attorney10
  • Q 1.12 : What is the role of a customs attorney?10
  • : Other Customs Consultants10
  • Q 1.13 : What is the role of a customs consultant?10
  • : Representation Before U.S. Customs11
  • Q 1.14 : Who can represent an importer before U.S. Customs?11
  • : Requirements for a Commercial Importation11
  • Q 1.15 : What are the basic requirements for a commercial importation?11
  • : Determination of Duty on Imported Merchandise12
  • : How Determined12
  • Q 1.16 : How is the amount of duty, if any, applicable to imported merchandise determined?12
  • : Payment13
  • Q 1.17 : When and how must duties be paid?13
  • : Liability13
  • Q 1.18 : Who is liable for duties?13
  • : Refunds13
  • Q 1.19 : Can a refund of duties be obtained?13
  • : Penalties14
  • Q 1.20 : What may happen if an importer violates U.S. customs laws?14
Chapter 2: Tariff Classification of Imported Merchandise; and Appendix 2A
  • : Definition20
  • Q 2.1 : What is meant by “tariff classification” of imported merchandise?20
  • : The Harmonized Tariff Schedule of the United States (HTSUS)20
  • Q 2.2 : What is the Harmonized Tariff Schedule of the United States (HTSUS)?20
  • Q 2.3 : What is a “good” or “merchandise” for tariff purposes?21
  • Q 2.4 : How is merchandise described in the HTSUS?21
  • : Tariff Organization21
  • Q 2.5 : How is the HTSUS organized?21
  • Q 2.6 : How many tariff classifications provisions (headings and subheadings) are there?23
  • : Duty Rate Types23
  • Q 2.7 : What types of duty rates are contained in the HTSUS?23
  • : The Tariff Classification Rules in General24
  • Q 2.8 : How is tariff classification determined?24
  • Q 2.9 : How do the Rules of Interpretation work?24
  • : General Rule of Interpretation No. 125
  • Q 2.10 : What is General Rule of Interpretation No. 1 (GRI 1)?25
    • Q 2.10.1 : How does GRI 1 apply?25
  • : General Rule of Interpretation No. 227
  • Q 2.11 : What is General Rule of Interpretation No. 2 (GRI 2)?27
    • Q 2.11.1 : What is GRI 2(a)?28
    • Q 2.11.2 : How does GRI 2(a) apply?29
    • Q 2.11.3 : What is GRI 2(b)?30
    • Q 2.11.4 : How does GRI 2(b) apply?31
  • : General Rule of Interpretation No. 332
  • Q 2.12 : What is General Rule of Interpretation No. 3 (GRI 3)?32
    • Q 2.12.1 : What is GRI 3(a)?32
    • Q 2.12.2 : How does GRI 3(a) apply?33
    • Q 2.12.3 : What is GRI 3(b)?34
    • Q 2.12.4 : How does GRI 3(b) apply?35
    • Q 2.12.5 : What is GRI 3(c)?37
    • Q 2.12.6 : How does GRI 3(c) apply?37
  • : General Rule of Interpretation No. 438
  • Q 2.13 : What is General Rule of Interpretation No. 4 (GRI 4)?38
    • Q 2.13.1 : How does GRI 4 apply?38
  • : General Rule of Interpretation No. 539
  • Q 2.14 : What is General Rule of Interpretation No. 5 (GRI 5)?39
    • Q 2.14.1 : What is GRI 5(a)?39
    • Q 2.14.2 : How does GRI 5(a) apply?39
    • Q 2.14.3 : What is GRI 5(b)?40
    • Q 2.14.4 : How does GRI 5(b) apply?40
  • : General Rule of Interpretation No. 641
  • Q 2.15 : What is General Rule of Interpretation No. 6 (GRI 6)?41
    • Q 2.15.1 : How does GRI 6 apply?41
  • : Additional U.S. Rule of Interpretation No. 142
  • Q 2.16 : What is Additional U.S. Rule of Interpretation No. 1 (ARI 1)?42
    • Q 2.16.1 : What is ARI 1(a)?42
    • Q 2.16.2 : How does ARI 1(a) apply?43
    • Q 2.16.3 : What is ARI 1(b)?44
    • Q 2.16.4 : How does ARI 1(b) apply?44
    • Q 2.16.5 : What is ARI 1(c)?45
    • Q 2.16.6 : How does ARI 1(c) apply?46
    • Q 2.16.7 : What is ARI 1(d)?46
    • Q 2.16.8 : How does ARI 1(d) apply?47
  • : Section and Chapter Notes48
  • Q 2.17 : How do the HTSUS section, chapter, and Additional U.S. Notes apply?48
  • Figure 2-1 : Tariff Classification Rules50
  • Appendix 2A : HTSUS Heading 010253
Chapter 3: Customs Valuation of Imported Merchandise; and Appendix 3A
  • : The Basics58
  • Q 3.1 : What is meant by customs “valuation” of imported merchandise?58
    • Q 3.1.1 : Where are the customs valuation rules found?58
    • Q 3.1.2 : In what currency must imported merchandise be valued?59
  • : Generally Accepted Accounting Principles (GAAP)59
  • Q 3.2 : What is the role of accounting in customs valuation?59
    • Q 3.2.1 : What is GAAP?60
    • Q 3.2.2 : How does the valuation law incorporate GAAP?60
    • Q 3.2.3 : What are the sources of GAAP?61
    • Q 3.2.4 : How is it determined which GAAP methods apply to a particular import transaction?61
    • Q 3.2.5 : May the source of GAAP figures used for valuation be parties other than the importer?62
  • : Transaction Value in General62
  • Q 3.3 : What is “transaction value”?62
    • Q 3.3.1 : To which “sale” in a multi-party transaction does transaction value apply?63
    • Q 3.3.2 : What does “the price actually paid or payable” mean?63
    • Q 3.3.3 : Are all negotiated prices acceptable for transaction value?64
  • : Additions to Transaction Value65
  • Q 3.4 : What are the statutory additions to the price paid or payable to determine transaction value?65
    • : Packing Costs66
    • Q 3.4.1 : What “packing costs” must be added to the price paid or payable?66
    • : Selling Commissions66
    • Q 3.4.2 : What “commissions” must be added to the price paid or payable?66
    • : Assists67
    • Q 3.4.3 : What is an “assist”?67
    • Q 3.4.4 : What is the rationale for adding an “assist” to the price of imported merchandise?67
    • Q 3.4.5 : How is the value of an assist determined?68
    • Q 3.4.6 : How is the value of an assist added to the value of imported merchandise?69
    • : Royalty/License Fees70
    • Q 3.4.7 : What royalty or license fees must be added to the price paid or payable?70
    • : Subsequent Proceeds70
    • Q 3.4.8 : What subsequent proceeds must be added to the price paid or payable?70
  • : Exclusions from Transaction Value71
  • Q 3.5 : What costs or charges are excluded from transaction value?71
    • Q 3.5.1 : What statutory exclusions from transaction value are contained in the statutory definition of “price actually paid or payable”?71
    • Q 3.5.2 : What international transportation charges are excluded from transaction value?72
    • Q 3.5.3 : What charges can be excluded from transaction value as costs of “related services incident to the international shipment of the merchandise”?72
    • Q 3.5.4 : Are any other costs or charges excluded from transaction value?73
  • : Limitations on the Use of Transaction Value73
  • Q 3.6 : Under what conditions is transaction value not acceptable for valuation of imported merchandise?73
    • Q 3.6.1 : What restrictions on the buyer’s disposition or use of the imported merchandise disqualify transaction value as the basis for valuation?74
    • Q 3.6.2 : What other conditions disqualify transaction value as the basis for valuation?75
    • Q 3.6.3 : When will the price paid or payable not be adjusted by proceeds of a subsequent resale, disposal, or use of the merchandise to determine transaction value?75
  • : Related Parties and Transaction Value76
  • Q 3.7 : Why are there special rules relating to valuation of imported merchandise when the buyer is related to the seller?76
    • Q 3.7.1 : For purposes of transaction value, when is a buyer or importer of imported merchandise “related” to the seller?77
    • Q 3.7.2 : Is transaction value acceptable if the buyer and seller are “related” as defined in the statute?77
    • Q 3.7.3 : How can the importer demonstrate that “the relationship did not influence the price paid or payable”?78
    • Q 3.7.4 : What is the standard for determining whether transaction value “closely approximates” one of the two applicable “test values”?79
  • : Transaction Value of Identical Merchandise79
  • Q 3.8 : What is “transaction value of identical merchandise”?79
    • Q 3.8.1 : What is “identical merchandise”?79
    • Q 3.8.2 : Can any sale be used to determine the transaction value of identical merchandise?80
    • Q 3.8.3 : What if there is more than one transaction value of identical merchandise?81
  • : Transaction Value of Similar Merchandise81
  • Q 3.9 : What is “transaction value of similar merchandise”?81
    • Q 3.9.1 : What is “similar merchandise”?81
    • Q 3.9.2 : What factors determine whether merchandise is “similar”?82
    • Q 3.9.3 : Can any sale be used to determine the transaction value of similar merchandise?82
    • Q 3.9.4 : What if there is more than one transaction value of similar merchandise?83
  • : Deductive Value83
  • Q 3.10 : What is “deductive value”?83
    • Q 3.10.1 : When is deductive value used?83
    • Q 3.10.2 : What sales in the United States are used to determine deductive value?83
    • Q 3.10.3 : Can the circumstances of a sale disqualify it from use in determining deductive value?84
    • Q 3.10.4 : What sales price in the United States is used to calculate deductive value?84
    • Q 3.10.5 : How is the “unit price at which the merchandise is sold in the greatest aggregate quantity” calculated?85
    • Q 3.10.6 : What are the deductions from the unit price?85
    • Q 3.10.7 : What “commissions or profit and general expenses” are deductible?86
    • Q 3.10.8 : What transportation and insurance costs are deductible?86
    • Q 3.10.9 : What customs duties and taxes are deductible?87
    • Q 3.10.10 : What are the additions to the unit price?87
    • Q 3.10.11 : Are there any additional requirements for establishing “super deductive value”?87
  • : Computed Value88
  • Q 3.11 : What is “computed value”?88
    • Q 3.11.1 : When is computed value used?88
    • Q 3.11.2 : What materials, fabrication, and other processing costs are included in computed value?88
    • Q 3.11.3 : What profit and general expenses are included in computed value?89
    • Q 3.11.4 : What assists are included in computed value?89
    • Q 3.11.5 : What packing costs are included in computed value?89
    • Q 3.11.6 : Under what circumstances is computed value not determinable?90
  • : Value If Other Values Cannot Be Determined90
  • Q 3.12 : How is value determined if the other five bases cannot be determined or used?90
  • : Prohibited Bases of Valuation91
  • Q 3.13 : What methods of valuation are not allowed?91
  • : Allowances in Value91
  • Q 3.14 : When can allowances in dutiable value of merchandise be made?91
  • Figure 3-1 : Statutory Sequence of Six Bases of Valuation Chart92
  • Figure 3-2 : Transaction Value93
  • Appendix 3A : CBP Form 431599
Chapter 4: Prohibited and Restricted Merchandise
  • : Definitions104
  • Q 4.1 : What is the difference between “prohibited” merchandise and “restricted” merchandise?104
  • : Prohibited Merchandise104
  • Q 4.2 : What merchandise is prohibited from importation?104
  • Q 4.3 : What happens to prohibited merchandise?105
  • : Restricted Merchandise105
  • Q 4.4 : For what merchandise is importation restricted?105
  • Q 4.5 : What are the requirements for entry of goods subject to non-quota import restrictions?106
  • Q 4.6 : What happens to restricted merchandise if it does not meet the applicable entry requirements?107
  • Figure 4-1 : Common Import-Restricted Goods108
Chapter 5: Quotas
  • : In General112
  • Q chap05_5.1 : What is a “quota”?112
  • Q chap05_5.2 : Who establishes quotas?112
  • Q chap05_5.3 : Who administers and enforces quotas?112
  • : Types of Quota Restrictions112
  • Q chap05_5.4 : What types of quota restrictions can be imposed on imports?112
  • : Impact of Closed Quota113
  • Q chap05_5.5 : What happens to imported quota merchandise for which the quota is closed?113
  • : Quota Categories113
  • Q chap05_5.6 : Where in the tariff do quotas appear?113
  • Q chap05_5.7 : What categories of imported merchandise are subject to quotas?114
  • : Payments114
  • Q chap05_5.8 : Are payments made by an importer for quota allotment included in dutiable value?114
Chapter 6: Country of Origin
  • : The Basics118
  • Q 6.1 : What is meant by the term “country of origin”?118
    • Q 6.1.1 : How is the “country of origin” of imported goods used?118
    • Q 6.1.2 : What types of origin rules are contained in the customs laws?119
  • : Origin Rules119
  • Q 6.2 : What criteria are used to determine whether a good “originates” in a particular country?119
    • Q 6.2.1 : What is meant by “wholly obtained or produced”?120
    • Q 6.2.2 : What is meant by “substantial transformation”?120
    • Q 6.2.3 : What is meant by “tariff shift”?120
    • Q 6.2.4 : What is meant by “minimum local value”?120
    • Q 6.2.5 : What is meant by “technical production requirements”?121
  • : Non-Preferential Origin Rules121
  • Q 6.3 : What are the non-preferential origin rules?121
    • Q 6.3.1 : Where are the non-preferential origin rules found?121
  • : Non-Preferential Rules for Goods Other than Textile and Apparel Products121
  • Q 6.4 : What are the non-preferential rules of origin for goods other than textile and apparel products?121
    • Q 6.4.1 : What is meant by “wholly obtained or produced”?122
    • Q 6.4.2 : What is meant by “substantial transformation”?123
  • : Non-Preferential Rules for Textile and Apparel Products124
  • Q 6.5 : What textile and apparel products are covered by the non-preferential textile and apparel products origin rules?124
    • Q 6.5.1 : How are the non-preferential textile and apparel products origin rules applied?124
    • Q 6.5.2 : What is meant in Rule 1 by “wholly obtained or produced”?125
    • Q 6.5.3 : What is meant in Rule 2 by “tariff shift”?126
    • Q 6.5.4 : What is meant in Rule 2 by “other requirements”?127
    • Q 6.5.5 : What is meant in Rule 3 by a good that is “knit to shape”?128
    • Q 6.5.6 : What is meant in Rule 3 by the term “wholly assembled”?128
    • Q 6.5.7 : What is meant in Rules 4 and 5 by the term “important assembly or manufacturing process”?129
  • Figure 6-1 : Criteria Used in Country of Origin Rules130
  • Figure 6-2 : Types of Rules130
Chapter 7: Country of Origin Marking
  • : The Basics134
  • Q 7.1 : What country of origin marking is required by the customs laws?134
  • Q 7.2 : What is “foreign origin” for marking purposes?134
  • : Clarity of Marking135
  • Q 7.3 : What are the requirements for making the marking of country of origin sufficiently clear?135
    • Q 7.3.1 : What does it mean for marking to be “conspicuous”?136
    • Q 7.3.2 : What does it mean for marking to be legible?136
    • Q 7.3.3 : What does it mean for marking to be “in English”?136
    • Q 7.3.4 : Must any wording, such as “made in,” precede the country of origin in a marking?137
  • : Marking Methods138
  • Q 7.4 : What does it mean for marking to be “indelible” and “permanent”?138
  • : Marking of Wearing Apparel139
  • Q 7.5 : What are the marking requirements for wearing apparel?139
  • : Exemptions from Marking141
  • Q 7.6 : Is marking required for all imported merchandise?141
    • Q 7.6.1 : What particular articles are exempt from marking?141
    • Q 7.6.2 : When only the merchandise itself is exempt from marking, what containers must be marked?144
    • Q 7.6.3 : What marking rules apply if the merchandise is to be repacked into retail containers after importation?144
  • : Consequences of Marking Violations144
  • Q 7.7 : What are the consequences if Customs discovers that merchandise is not properly marked before it has been released to the importer?144
  • Q 7.8 : What are the consequences if Customs discovers that merchandise is not properly marked after it has been released to the importer but before it has entered the commerce of the United States?145
  • Q 7.9 : What are the consequences if Customs discovers that merchandise is not properly marked after it has entered the commerce of the United States?145
  • Figure 7-1 : General Requirements for Country of Origin Marking146
  • Figure 7-2 : Special Marking Requirement147
Chapter 8: Pre-Importation Notification: Importer Security Filing (ISF)
  • : The Basics152
  • Q 8.1 : What is Importer Security Filing?152
  • Q 8.2 : Are all ocean imports subject to ISF?152
  • Q 8.3 : When must the ISF “data elements” be transmitted to Customs?153
  • Q 8.4 : Who must submit the ISF?153
  • Q 8.5 : What does Customs do with the ISF information?153
  • : The ISF Data Elements153
  • Q 8.6 : What are the ISF data elements?153
    • Q 8.6.1 : Who is the manufacturer or supplier?155
    • Q 8.6.2 : Who is the seller?155
    • Q 8.6.3 : Who is the buyer?155
    • Q 8.6.4 : Who is the “ship to” party?155
    • Q 8.6.5 : What is the country of origin?155
    • Q 8.6.6 : What is the commodity HTSUS number?156
    • Q 8.6.7 : Who is the booking party?156
    • Q 8.6.8 : What is the foreign port of unlading?156
    • Q 8.6.9 : What is the place of delivery?156
  • : ISF Violations156
  • Q 8.7 : What happens if an importer fails to submit a complete, accurate, and timely ISF?156
Chapter 9: Customs Bonds; and Appendices 9A-9B
  • : The Basics160
  • Q 9.1 : What is the legal authority for requiring a customs bond?160
  • Q 9.2 : What is a customs bond?160
  • Q 9.3 : Who are the parties to a basic importation and entry bond?161
  • Q 9.4 : Is a basic importation and entry bond required for every commercial importation?161
  • Q 9.5 : Where can a customs bond be obtained?162
  • Q 9.6 : Must the bond be a surety bond?162
  • Q 9.7 : How is a customs bond transmitted to Customs?162
  • : Sureties162
  • Q 9.8 : Who can be a surety on a customs bond?162
  • Q 9.9 : What are the requirements for a corporate surety on a customs bond?162
  • Q 9.10 : Can there be more than one corporate surety on a bond?163
  • : Types and Amounts of Bonds164
  • Q 9.11 : What types of basic importation and entry bonds are available?164
  • Q 9.12 : How is the amount of the bond determined?164
    • Q 9.12.1 : How is the amount of a single-entry bond calculated?164
    • Q 9.12.2 : How is the amount of a continuous bond calculated?165
  • : Bond Conditions166
  • Q 9.13 : What obligations do a basic importation and entry bond secure?166
  • : Bond Formalities166
  • Q 9.14 : What information is required on a customs bond?166
  • Q 9.15 : Can there be co-principals on a bond?167
  • Q 9.16 : Can changes be made to a bond?167
  • : Breach of Bond Condition168
  • Q 9.17 : What happens if a condition of a bond is breached?168
  • Figure 9-1 : Six Major Conditions of a Basic Importation and Entry Bond168
  • Appendix 9A : CBP Form 301171
  • Appendix 9B : Basic Importation and Entry Bond Conditions177
Chapter 10: Entry for Consumption; and Appendices 10A-10D
  • : The Basics182
  • Q 10.1 : What does it mean to “enter” imported merchandise into the United States?182
  • Q 10.2 : What types of entry are there other than entry for consumption?182
  • Q 10.3 : Is entry required for all imported merchandise?183
  • Q 10.4 : Who can make entry?183
    • Q 10.4.1 : Who is the “owner or purchaser”?183
    • Q 10.4.2 : Can a “nominal consignee” appoint a licensed broker to make entry?184
    • Q 10.4.3 : What evidence of the owner’s, purchaser’s, or broker’s right to make entry does Customs require?184
  • Q 10.5 : When must entry be made?185
  • Q 10.6 : What happens if entry is not made within fifteen days after arrival?185
  • : Making Entry186
  • Q 10.7 : How is entry for consumption made?186
  • : Informal Entry186
  • Q 10.8 : When is “informal” entry for consumption allowed?186
    • Q 10.8.1 : Is “informal” entry always sufficient for merchandise that qualifies therefor?186
    • Q 10.8.2 : How is informal entry for consumption made?187
  • : Formal Entry187
  • Q 10.9 : When is “formal” entry for consumption required?187
  • Q 10.10 : How is formal entry for consumption made?187
  • : Filing the Entry188
  • Q 10.11 : What “entry documents” must be filed?188
  • Q 10.12 : What information is required on the “entry” (CBP Form 3461)?188
  • Q 10.13 : What is an “entry number”?189
  • Q 10.14 : What information is required on the commercial invoice?190
  • Q 10.15 : Must an entry be made for each shipment?191
  • : Filing the Entry Summary191
  • Q 10.16 : What “entry summary” documents must be filed?191
  • Q 10.17 : What is meant by the term “estimated duties”?192
    • Q 10.17.1 : What is the “Merchandise Processing Fee”?192
    • Q 10.17.2 : What is the “Harbor Maintenance Fee”?192
  • Q 10.18 : What information is required on CBP Form 7501?192
  • Q 10.19 : Must an entry summary be filed for each entry?194
  • Q 10.20 : What is the consequence of late filing of the entry summary?194
  • : Entry and Entry Summary Filed Simultaneously194
  • Q 10.21 : Can the “entry” and “entry summary” be filed simultaneously?194
  • Q 10.22 : When is a “live entry” required?195
  • : Date of Entry195
  • Q 10.23 : How is the “date of entry” determined?195
    • Q 10.23.1 : What is the significance of the “date of entry”?196
    • Q 10.23.2 : How is merchandise “released”?196
  • : Immediate Delivery196
  • Q 10.24 : Can merchandise be released before it is imported?196
    • Q 10.24.1 : For what merchandise is “immediate delivery” available?197
    • Q 10.24.2 : How is application for a special permit for immediate delivery made?197
  • : Correcting Entry Information197
  • Q 10.25 : Can entry information be corrected or amended?197
    • Q 10.25.1 : What is Post Entry Amendment?198
    • Q 10.25.2 : What is “reconciliation”?199
  • Appendix 10A : CBP Form 3461203
  • Appendix 10B : Instructions to CBP Form 3461205
  • Appendix 10C : CBP Form 7501211
  • Appendix 10D : Instructions to CBP Form 7501217
Chapter 11: Entry for Warehouse; and Appendices 11A-11B
  • : The Basics252
  • Q 11.1 : What is a customs-bonded warehouse?252
  • Q 11.2 : What are the reasons for using a customs-bonded warehouse?252
  • Q 11.3 : What merchandise can be entered into a bonded warehouse?253
  • Q 11.4 : How is entry into and withdrawal from a bonded warehouse made?253
  • Q 11.5 : How long may goods remain in a bonded warehouse?253
  • Q 11.6 : What happens if goods remain in a bonded warehouse beyond the five-year limit?253
  • : Operations Allowed in Bonded Warehouses254
  • Q 11.7 : What may be done to imported merchandise stored in a bonded warehouse?254
  • Q 11.8 : What are the classes of bonded warehouses?254
  • Q 11.9 : What is the difference between “manipulation” and “manufacturing”?256
  • Q 11.10 : Can merchandise be transferred from one bonded warehouse to another?256
  • : Establishing a Bonded Warehouse257
  • Q 11.11 : How can a bonded warehouse be established?257
    • Q 11.11.1 : What information is required in the application?257
    • Q 11.11.2 : What is the procedure for deciding the application?258
    • Q 11.11.3 : What type of bond is required if the application is approved?258
    • Q 11.11.4 : What is the required amount of the bond?261
  • Q 11.12 : Can changes be made to a bonded warehouse?262
  • : Responsibilities of Warehouse Proprietor262
  • Q 11.13 : What are the general responsibilities of the warehouse proprietor?262
  • Q 11.14 : What are the proprietor’s responsibilities for the physical security of the warehouse and stored merchandise?263
  • : Recordkeeping263
  • Q 11.15 : What are the recordkeeping requirements for a bonded warehouse?263
  • Q 11.16 : What requirements apply to the collection of merchandise for storage?264
  • Q 11.17 : What inventory control and accounting methods apply to the storage of merchandise?265
    • Q 11.17.1 : What information must the inventory records contain?265
    • Q 11.17.2 : What inventory record systems are acceptable?265
    • Q 11.17.3 : What inventory information must be submitted to Customs?266
  • : Manipulation266
  • Q 11.18 : When can goods be manipulated in a bonded warehouse?266
  • Q 11.19 : What information must be contained in a CBP Form 3499 application to manipulate?267
  • : Warehouse Entry and Withdrawal Procedures267
  • Q 11.20 : What procedures apply to a warehouse entry?267
  • Q 11.21 : What information specific to entry for warehouse must be included in CBP Form 7501?267
  • Q 11.22 : Who may withdraw merchandise from a bonded warehouse?267
  • Q 11.23 : Must all of the merchandise be withdrawn at once?268
  • Q 11.24 : What procedures apply to warehouse withdrawal?268
  • Q 11.25 : Can merchandise withdrawn from warehouse be entered in another warehouse?268
  • : Revocation or Suspension268
  • Q 11.26 : When may Customs revoke or suspend a bonded warehouse’s operating privileges?268
  • Q 11.27 : What is the procedure for revocation or suspension?269
  • Appendix 11A : CBP Form 300273
  • Appendix 11B : CBP Form 3499277
Chapter 12: Liquidation of Entries
  • : The Basics282
  • Q 12.1 : What is “liquidation”?282
    • Q 12.1.1 : What does Customs liquidate?282
    • Q 12.1.2 : Which types of entries are liquidated?282
  • Q 12.2 : What is the significance of liquidation?283
  • : Date of Liquidation283
  • Q 12.3 : How is the date of liquidation determined?283
    • Q 12.3.1 : What is “bulletin notice”?283
    • Q 12.3.2 : What is “posting” of bulletin notice?283
    • Q 12.3.3 : When does Customs liquidate an entry?284
    • Q 12.3.4 : What is “deemed liquidation”?284
    • Q 12.3.5 : What is the date of liquidation of a entry that is deemed liquidated?284
    • Q 12.3.6 : Is bulletin notice required for an entry deemed liquidated by operation of law?284
    • Q 12.3.7 : What is “courtesy notice” of liquidation?284
  • : Extension and Suspension of Liquidation285
  • Q 12.4 : Can liquidation take place more than one year after the date of entry?285
  • Q 12.5 : Under what circumstances can liquidation be “extended”?285
    • Q 12.5.1 : When may liquidation be extended at the request of Customs?285
    • Q 12.5.2 : When may liquidation be extended at the request of the importer?286
    • Q 12.5.3 : How is liquidation extended?286
  • Q 12.6 : Under what circumstances may liquidation be “suspended”?286
    • Q 12.6.1 : How is the importer notified of suspension of liquidation?287
    • Q 12.6.2 : What happens when suspension ends?287
  • : Reliquidation287
  • Q 12.7 : Can an entry be “reliquidated”?287
  • : Reconciling Estimated and Liquidated Duties287
  • Q 12.8 : What does Customs do if there is a difference between the duties assessed upon liquidation or reliquidation and the estimated duties deposited?287
  • Q 12.9 : Is interest payable on underpayments or overpayments of duty?288
  • Q 12.10 : What must the importer do if it disagrees with the duties assessed upon liquidation?288
Chapter 13: Entry for Transportation; and Appendix 13A
  • : The Basics292
  • Q 13.1 : What reasons may there be for not entering merchandise for consumption or warehouse at the port of arrival?292
  • Q 13.2 : How may merchandise be transported from the port of arrival to another port or to a foreign country or foreign trade zone?292
  • Q 13.3 : What carriers are authorized to transport merchandise “in bond”?292
  • Q 13.4 : Must merchandise in transit be “entered” at the port of arrival?293
  • Q 13.5 : What types of transportation “entries” can be made?293
  • Q 13.6 : How is a transportation entry made?293
  • Q 13.7 : Who can make entry for transportation?293
  • : Time Limitations294
  • Q 13.8 : When must a transportation entry be filed?294
  • Q 13.9 : When must the merchandise be transferred to the forwarding carrier?294
  • Q 13.10 : When must the merchandise be delivered to the U.S. port of destination?294
  • Q 13.11 : When and how must the carrier notify Customs of the arrival of the merchandise at the port of destination?295
  • Q 13.12 : When must merchandise in transit destined for export to a foreign country leave the United States?295
  • : Change in Destination and Entry295
  • Q 13.13 : Can the destination port named in a transportation entry be changed?295
    • Q 13.13.1 : What type(s) of entry can be made at the port of diversion?295
    • Q 13.13.2 : Who may change the destination port of the merchandise?295
    • Q 13.13.3 : Is prior application or approval needed to change the destination port?296
    • Q 13.13.4 : Can the foreign destination of merchandise to be exported be changed?296
  • Appendix 13A : CBP Form 7512299
Chapter 14: Entry for Temporary Importation Under Bond (TIB); and Appendices 14A-14C
  • : The Basics304
  • Q 14.1 : What is “Temporary Importation Under Bond” (TIB)?304
  • Q 14.2 : What goods qualify for TIB?304
  • : The Bond306
  • Q 14.3 : What kind of bond is required for TIB?306
  • Q 14.4 : What is the required amount of the bond?306
  • : Application Requirements306
  • Q 14.5 : How is an application and entry for TIB made?306
  • Q 14.6 : What information is required on an entry summary for a TIB entry?306
  • : Time Limits307
  • Q 14.7 : Is one year the time limit for all TIB merchandise to remain in the United States?307
  • Q 14.8 : What must be done before the TIB period expires?308
  • : Documentation308
  • Q 14.9 : What documentation is required for exportation or destruction?308
  • : Resolving the Bond308
  • Q 14.10 : What happens to an entry for TIB after exportation or destruction under customs supervision?308
  • Q 14.11 : What happens if the merchandise is not exported or destroyed under customs custody as required?309
  • Appendix 14A : CBP Form 3173311
  • Appendix 14B : CBP Form 3495313
  • Appendix 14C : CBP Form 3499315
Chapter 15: Entry Recordkeeping and Production of Import Records
  • : The Basics320
  • Q 15.1 : What are the general recordkeeping requirements for customs purposes?320
  • Q 15.2 : What constitutes “records” for customs purposes?320
  • Q 15.3 : When must required records be produced to Customs?321
  • : Scope of the Recordkeeping Requirements321
  • Q 15.4 : Who is subject to the Customs recordkeeping requirements?321
  • Q 15.5 : What importing activities are subject to recordkeeping?322
  • Q 15.6 : What specific records must be kept?323
  • Q 15.7 : How long must records be retained?324
  • Q 15.8 : Must records be retained in their original form?324
  • : Demand for Production of Records325
  • Q 15.9 : On what grounds may a demand for production of records be made?325
  • Q 15.10 : Who must produce records?325
  • Q 15.11 : How must a demand for the production of records be made?325
  • Q 15.12 : What are the penalties for failure to produce records?326
  • Q 15.13 : What are the legal excuses for not producing records?326
  • : Summons for Production of Records327
  • Q 15.14 : When may Customs issue a summons for the production of records?327
  • Q 15.15 : To whom may a summons be issued?327
  • Q 15.16 : How can a summons be enforced?328
  • Q 15.17 : What are the penalties for failing to comply with a court-approved summons?328
Chapter 16: Admission into a Foreign Trade Zone; and Appendices 16A-16B
  • : The Basics334
  • Q 16.1 : What is a foreign trade zone?334
    • Q 16.1.1 : What types of FTZs are there?334
    • Q 16.1.2 : How many FTZs have been established?335
  • Q 16.2 : What can be done to merchandise admitted into an FTZ?335
  • Q 16.3 : What are the advantages of using an FTZ?335
  • Q 16.4 : How is merchandise admitted into an FTZ?336
  • : Establishing and Activating an FTZ336
  • Q 16.5 : How is a general purpose zone or subzone established?336
  • Q 16.6 : How is a zone activated?336
  • Q 16.7 : What are the conditions of a Foreign Trade Zone Operator’s Bond?337
  • Q 16.8 : Can changes be made to an activated FTZ?339
  • : Supervision and Recordkeeping Responsibilities340
  • Q 16.9 : What are the general responsibilities of a zone operator?340
  • Q 16.10 : What supervisory responsibility does an operator have?340
  • Q 16.11 : What recordkeeping responsibility does the operator have?340
    • Q 16.11.1 : What are the requirements of the zone inventory control and recordkeeping system?341
    • Q 16.11.2 : What obligations does the operator have if he discovers shortages or overages?342
    • Q 16.11.3 : What annual reporting is required to be filed for a zone?342
  • : Admission of Goods343
  • Q 16.12 : What goods may be admitted into an FTZ?343
  • Q 16.13 : What CBP form is required to be filed to admit goods into an FTZ?343
    • Q 16.13.1 : What is the exception for “entered merchandise that is temporarily deposited” in a zone?343
    • Q 16.13.2 : What is the exception for “transiting merchandise”?343
    • Q 16.13.3 : What is the exception for “direct delivery”?344
  • Q 16.14 : What supporting documentation must be filed with CBP Form 214?344
  • : Zone Status344
  • Q 16.15 : What is “zone status”?344
  • Q 16.16 : What is privileged foreign status?345
  • Q 16.17 : What is domestic status?345
  • Q 16.18 : What is zone-restricted status?346
  • Q 16.19 : What is nonprivileged foreign status?346
  • : Handling of Merchandise in a Zone347
  • Q 16.20 : What operations may be performed in a zone?347
  • Q 16.21 : What formal approval is required to perform zone operations?347
  • : Dutiable Value of Zone Merchandise347
  • Q 16.22 : What is the dutiable value of zone merchandise?347
  • : Using Zone Status for Duty Savings348
  • Q 16.23 : How can duty savings be obtained using zone status?348
  • : Zone Transfers349
  • Q 16.24 : Can merchandise in a zone be entered for consumption?349
  • Q 16.25 : Can merchandise in a zone be entered for warehouse?350
  • Q 16.26 : Can zone merchandise be entered for transportation?350
  • Q 16.27 : What recordkeeping is required for transfers of merchandise from a zone?351
  • : Enforcement of FTZ Rules351
  • Q 16.28 : What amounts may be assessed for violations of the FTZ Act or the regulations promulgated thereunder?351
  • Q 16.29 : When may an activated zone or subzone be suspended by Customs?351
  • Q 16.30 : When may authority for a zone or subzone be revoked by the FTZ Board?352
  • Appendix 16A : CBP Form 214357
  • Appendix 16B : CBP Form 216361
Chapter 17: Personal Exemptions and Declarations; and Appendices 17A-17B
  • : The Basics366
  • Q 17.1 : What articles must an international traveler declare to Customs?366
  • Q 17.2 : What authority do Customs officers have to examine baggage?366
  • Q 17.3 : What authority do Customs officers have to seize articles contained in baggage?367
  • Q 17.4 : What is the penalty for failure to declare an article?367
  • Q 17.5 : What personal exemptions from duty are available?367
  • Q 17.6 : When is the applicability or inapplicability of personal exemptions determined?368
  • : Personal Exemptions for All Persons369
  • Q 17.7 : What personal exemptions are available to all persons arriving in the United States?369
  • : Personal Exemption for Emigrants369
  • Q 17.8 : What personal exemption is available for emigrants to the United States?369
  • : Personal Exemptions for Residents370
  • Q 17.9 : What personal exemptions are available to residents?370
  • Q 17.10 : Who is a resident for personal exemptions purposes?370
  • Q 17.11 : What personal and household effects taken abroad are exempt?370
  • Q 17.12 : What articles acquired abroad are exempt from duty?371
    • Q 17.12.1 : What does it mean for articles to “accompany” the traveler?372
    • Q 17.12.2 : Does the exemption for articles acquired abroad cover alcohol and tobacco?372
    • Q 17.12.3 : Does the exemption for articles acquired abroad cover gifts?373
    • Q 17.12.4 : How is the exemption for articles acquired abroad applied?373
    • Q 17.12.5 : What happens if the value of the articles acquired abroad exceeds the exemption amount?374
    • Q 17.12.6 : Can an unused exemption amount for articles acquired abroad be applied to a future trip?375
    • Q 17.12.7 : How often can a resident claim the $800 or $1,600 personal exemption for articles acquired abroad?375
    • Q 17.12.8 : If a returning resident does not satisfy the length of stay and frequency of travel requirements, can he or she take advantage of any other exemption?376
  • : Personal Exemptions for Nonresidents376
  • Q 17.13 : What personal exemptions are available to nonresidents?376
  • : Antiques and Art377
  • Q 17.14 : What antiques may be imported duty-free by an international traveler?377
  • Q 17.15 : What works of art may be imported duty-free by an international traveler?377
  • : Money and Monetary Instruments379
  • Q 17.16 : What are the declaration requirements for money or monetary instruments?379
  • Q 17.17 : What are the consequences of failure to declare money or monetary instruments?380
  • Appendix 17A : CBP Form 6059B385
  • Appendix 17B : FinCEN Form 105387
Chapter 18: Drawback of Duties; and Appendices 18A-18C
  • : The Basics392
  • Q 18.1 : What is drawback of duty?392
  • Q 18.2 : What types of drawback are available?392
  • Q 18.3 : Which duties and fees are eligible for drawback?393
  • Q 18.4 : Which duties and fees are not eligible for drawback?394
  • Q 18.5 : What is meant by “exportation” for purposes of drawback?394
  • : Manufacturing Drawback394
  • Q 18.6 : What are the basic requirements for manufacturing drawback?394
    • Q 18.6.1 : What is meant by “manufacture or production”?395
    • Q 18.6.2 : What is meant by “destroyed”?395
    • Q 18.6.3 : What merchandise qualifies as “substituted” merchandise for manufacturing drawback?395
    • Q 18.6.4 : Can manufacturing drawback ever be claimed for domestic merchandise?396
  • Q 18.7 : Is the right to manufacturing drawback transferable?396
  • Q 18.8 : Are there any special requirements for manufacturing drawback?397
    • Q 18.8.1 : What is the procedure for obtaining a general manufacturing drawback ruling?397
    • Q 18.8.2 : What is the procedure for obtaining a specific manufacturing drawback ruling?398
  • Q 18.9 : How is manufacturing drawback calculated?399
  • Q 18.10 : How is the calculation of drawback presented to Customs?400
  • Q 18.11 : What are the recordkeeping requirements for manufacturing drawback?400
    • Q 18.11.1 : What are the recordkeeping requirements for direct identification manufacturing drawback?400
    • Q 18.11.2 : What are the recordkeeping requirements for substitution manufacturing drawback?401
  • : Unused Merchandise Drawback401
  • Q 18.12 : What are the basic requirements for unused merchandise drawback?401
    • Q 18.12.1 : What merchandise qualifies as “substituted” merchandise for unused merchandise drawback?402
    • Q 18.12.2 : What is meant by “commercially interchangeable” for unused merchandise drawback?402
    • Q 18.12.3 : What is meant by “used” for unused merchandise drawback?403
  • Q 18.13 : Is the right to unused merchandise drawback transferable?403
  • Q 18.14 : What are the recordkeeping requirements for unused merchandise drawback?404
  • : Rejected Merchandise Drawback405
  • Q 18.15 : What are the basic requirements for rejected merchandise drawback?405
  • Q 18.16 : What is the procedure for returning rejected merchandise to Customs custody?405
  • Q 18.17 : What records are required for rejected merchandise drawback?406
  • Q 18.18 : Is the right to rejected merchandise drawback transferable?406
  • Q 18.19 : May unused merchandise drawback be claimed for rejected merchandise?406
  • : Inventory Accounting Methods407
  • Q 18.20 : What inventory accounting methods are permitted for identifying merchandise for drawback purposes?407
  • : Exportation and Destruction407
  • Q 18.21 : Is prior notice to Customs required for exportation or destruction of drawback goods?407
  • Q 18.22 : Is a Customs officer required to witness exportation or destruction for drawback purposes?408
  • : Filing Drawback Claims408
  • Q 18.23 : How is a claim for drawback filed?408
  • Q 18.24 : When must a drawback claim be filed?409
  • Q 18.25 : How is a drawback claim liquidated and paid?409
  • Q 18.26 : What are the conditions of a drawback bond?410
  • : Contesting Denial of Drawback Claims410
  • Q 18.27 : Can denial of a drawback claim be contested?410
  • : Sanctions for Drawback Violations411
  • Q 18.28 : What conduct is prohibited in connection with drawback claims?411
    • Q 18.28.1 : What sanctions may be imposed for fraudulent or negligent violations?411
    • Q 18.28.2 : What are the administrative procedures for seeking penalties for drawback violations?412
  • : Changes in Drawback Rules413
  • Q 18.29 : What major changes in the drawback rule will take effect in 2018?413
  • Appendix 18A : CBP Form 7552417
  • Appendix 18B : CBP Form 7553421
  • Appendix 18C : CBP Form 7551423
Chapter 19: Duty Exemption for Returned and Reimported Goods; and Appendices 19A-19B
  • : The Basics428
  • Q 19.1 : What are the major categories of returned or reimported goods to which duty exemptions may apply?428
    • Q 19.1.1 : What is meant by “advanced in value or improved in condition”?429
    • Q 19.1.2 : What is meant by “repair or alteration”?429
    • Q 19.1.3 : What is meant by “processing” or “further processed”?429
    • Q 19.1.4 : What is meant by “assembled”?430
  • : American Goods Returned Without Advancement or Improvement430
  • Q 19.2 : What is the duty exemption for “American Goods Returned” (AGR) without advancement in value or improvement in condition abroad?430
    • Q 19.2.1 : What goods qualify as “products of the United States” for purposes of AGR?430
    • Q 19.2.2 : What entry documentation is required to claim exemption from duty as AGR?431
  • : Foreign Goods Reimported Without Advancement or Improvement432
  • Q 19.3 : What is the duty exemption for foreign goods reimported without advancement in value or improvement in condition abroad?432
  • : Goods Reimported After Export for “Repair or Alteration”432
  • Q 19.4 : What is the duty exemption for goods reimported after export for “repair or alteration”?432
    • Q 19.4.1 : What is the value of the foreign repairs or alterations?432
    • Q 19.4.2 : What rate of duty applies to the repair, alteration or processing?433
    • Q 19.4.3 : What are the entry requirements for goods reimported after export for repair or alteration?434
  • : American Metal Articles “Further Processed” Abroad and Again After Return434
  • Q 19.5 : What is the duty exemption for American metal articles “further processed” abroad and again after return?434
    • Q 19.5.1 : What is a “metal” for purposes of the exemption?434
    • Q 19.5.2 : What is the value of the foreign processing?435
    • Q 19.5.3 : What rate of duty applies to the processing?435
    • Q 19.5.4 : What are the entry requirements for American metal articles “further processed” abroad and again after return?435
  • : U.S. Products “Assembled” Abroad436
  • Q 19.6 : What is the duty exemption for products “assembled” abroad from American components?436
    • Q 19.6.1 : What is a “fabricated” component?436
    • Q 19.6.2 : What qualifies as “fabricated in the United States”?437
    • Q 19.6.3 : Are any fabricated components disqualified from the exemption?437
    • Q 19.6.4 : What is “assembly”?437
    • Q 19.6.5 : What operations are “incidental” to assembly?438
    • Q 19.6.6 : What is the value of the assembled article?438
    • Q 19.6.7 : What is the value of the exempted components?438
    • Q 19.6.8 : What rate of duty applies to the assembled article?439
    • Q 19.6.9 : What are the entry requirements for U.S. products assembled abroad?439
  • : U.S. Products Assembled in Sub-Saharan Africa, the Caribbean Basin, or Mexico439
  • Q 19.7 : What are the duty exemptions for U.S. products assembled in Sub-Saharan Africa, the Caribbean Basin, or Mexico?439
  • : Sub-Saharan Africa439
  • Q 19.8 : What duty exemption is available for U.S. products assembled in Sub-Saharan Africa?439
    • Q 19.8.1 : What countries qualify as beneficiary countries for the AGOA exemption?440
    • Q 19.8.2 : What is the value of the assembled article?440
    • Q 19.8.3 : What is the value of the exempted components?441
    • Q 19.8.4 : What are the entry requirements for U.S. products assembled in an AGOA country?441
  • : Caribbean Basin441
  • Q 19.9 : What duty exemption is available for U.S. products assembled in the Caribbean Basin?441
    • Q 19.9.1 : What countries qualify as beneficiary countries for the CBTPA exemption?442
    • Q 19.9.2 : What is the value of the assembled article?442
    • Q 19.9.3 : What is the value of the exempted components?442
    • Q 19.9.4 : What are the entry requirements for U.S. products assembled in a CBTPA country?443
  • : Mexico443
  • Q 19.10 : What duty exemption is available for U.S. products assembled in Mexico?443
    • Q 19.10.1 : What operations will not disqualify goods from the exemption?443
    • Q 19.10.2 : What is the value of the assembled article?443
    • Q 19.10.3 : What is the value of the exempted components?444
    • Q 19.10.4 : What rate of duty applies to the assembled article?444
    • Q 19.10.5 : What are the entry requirements for U.S. products assembled in Mexico?444
  • Appendix 19A : CBP Form 3311449
  • Appendix 19B : CBP Form 4455451
Chapter 20: Duty-Free Trade Programs and Free Trade Agreements; and Appendices 20A-20C
  • : The Basics454
  • Q 20.1 : What imported articles are eligible for duty-free treatment under a trade program or treaty?454
    • Q 20.1.1 : What is a Special Program Indicator (SPI)?454
    • Q 20.1.2 : What SPIs are assigned in the HTSUS to the free trade programs and agreements?455
  • Q 20.2 : How is duty-free treatment under a TPP or FTA claimed?456
  • : Rules of Origin456
  • Q 20.3 : What rules of origin apply in TPPs and FTAs?456
  • Q 20.4 : What is meant by “wholly obtained or produced”?457
  • Q 20.5 : What is meant by “substantial transformation”?458
  • Q 20.6 : What is meant by “tariff shift”?459
  • Q 20.7 : What is meant by “value-added”?459
  • Q 20.8 : What is meant by “regional value content”?460
    • Q 20.8.1 : What are the RVC rules for NAFTA?460
    • Q 20.8.2 : What is the formula for the transaction value method?460
    • Q 20.8.3 : What is the formula for the net cost method?461
    • Q 20.8.4 : What is the RVC rule for other FTAs?461
    • Q 20.8.5 : What is the formula for the build down method?462
    • Q 20.8.6 : What is the formula for the build up method?462
  • Q 20.9 : What does “imported directly” mean?462
  • : Generalized System of Preferences (GSP)462
  • Q 20.10 : What is the “Generalized System of Preferences” (GSP)?462
    • Q 20.10.1 : What SPIs apply to GSP?463
    • Q 20.10.2 : Which origin rules apply to GSP?463
    • Q 20.10.3 : What does “imported directly” mean for purposes of GSP?464
    • Q 20.10.4 : How do the substantial transformation and value-added requirements apply to a finished good under GSP?464
  • : North American Free Trade Agreement (NAFTA)465
  • Q 20.11 : What is the “North American Free Trade Agreement” (NAFTA)?465
    • Q 20.11.1 : What SPIs apply to NAFTA?466
    • Q 20.11.2 : What is the “imported directly” requirement for NAFTA?467
    • Q 20.11.3 : What proof of origin is required for NAFTA?467
    • Q 20.11.4 : What are the country of origin marking rules for goods originating in a NAFTA country?467
    • Q 20.11.5 : How do the substantial transformation and value-added requirements apply to a finished good under NAFTA?468
  • Appendix 20A : CBP Form 434473
  • Appendix 20B : HTSUS Heading 8420477
  • Appendix 20C : HTSUS Note 12 Tariff Shift479
Chapter 21: Rulings on Imported Merchandise
  • : The Basics482
  • Q 21.1 : What is the legal effect of oral advice from Customs?482
  • Q 21.2 : What is a Customs ruling?482
  • Q 21.3 : What is the legal effect of a ruling?483
  • Q 21.4 : For what issues may a ruling be sought?483
  • : Ruling Letters483
  • Q 21.5 : When can a binding ruling be requested?483
  • Q 21.6 : Who can request a binding ruling?484
  • Q 21.7 : How is a binding ruling request made?484
  • Q 21.8 : What are the required contents of a binding ruling request?484
    • Q 21.8.1 : What are the additional requirements of a tariff classification ruling?485
    • Q 21.8.2 : What are the additional requirements of a tariff valuation ruling?486
  • Q 21.9 : Can a ruling request be withdrawn?486
  • Q 21.10 : Are oral presentations to support a ruling request permitted?487
  • Q 21.11 : What will Customs issue in response to a ruling request?487
  • Q 21.12 : What recourse does an importer have if he disagrees with a ruling letter?487
  • Q 21.13 : What is the effect of a ruling letter?488
  • : Requests for Internal Advice489
  • Q 21.14 : What is a Request for Internal Advice (RIA)?489
  • Q 21.15 : Under what circumstances may an RIA be made for a current transaction?489
  • Q 21.16 : How is an RIA made?489
  • Q 21.17 : Under what circumstances may Customs Headquarters refuse to consider an RIA?490
  • Q 21.18 : What will Customs Headquarters issue in response to an RIA?491
  • Q 21.19 : What is the effect of an Internal Advice Memorandum decision?491
  • : Publication of Rulings491
  • Q 21.20 : Do rulings get published?491
  • Q 21.21 : When is a published ruling effective?492
  • : Modification or Revocation of Rulings492
  • Q 21.22 : How can rulings be modified or revoked?492
  • Q 21.23 : How can Customs modify or revoke an interpretive ruling that has been in effect for less than sixty days?493
  • Q 21.24 : How can Customs modify or revoke an interpretive ruling that has been in effect for sixty days or more?493
  • Q 21.25 : How can Customs modify or revoke an interpretive ruling that has the effect of modifying or revoking the “treatment previously accorded by Customs to substantially identical transactions”?493
    • Q 21.25.1 : What is “treatment”?494
    • Q 21.25.2 : What procedures are required for a ruling that modifies or revokes treatment?495
  • Q 21.26 : When, and to what merchandise, does a modification or revocation of a prior ruling or treatment apply?495
Chapter 22: Protests; and Appendices 22A-22B
  • : The Basics500
  • Q 22.1 : What is a protest?500
  • Q 22.2 : What Customs decisions are subject to protest?500
  • Q 22.3 : What Customs actions are not subject to protest?501
  • Q 22.4 : When must a protest be filed?501
  • Q 22.5 : Where must a protest be filed?501
  • Q 22.6 : What determines the date a protest has been “filed”?502
  • Q 22.7 : What decisions can Customs render on a protest?502
  • : Protest Filing Requirements502
  • Q 22.8 : Who can file a protest?502
  • Q 22.9 : Can multiple protests be filed against the same liquidation or decision?503
  • Q 22.10 : Can a protest cover more than one entry?503
  • Q 22.11 : In what format must a protest be filed?503
  • Q 22.12 : What information is required in a protest?504
    • Q 22.12.1 : Can a protest contain alternative claims?505
    • Q 22.12.2 : What does it mean to state the objection in the protest “distinctly and specifically”?505
    • Q 22.12.3 : What is the effect of reliquidation on a protest?506
  • : Requests for Accelerated and Further Review of Protests506
  • Q 22.13 : How can disposition of a protest be accelerated?506
  • Q 22.14 : How can an importer request further review of a protest?507
    • Q 22.14.1 : What are the criteria for further review?507
    • Q 22.14.2 : How is an application for further review made?508
    • Q 22.14.3 : What decisions can Customs render on an application for further review?508
    • Q 22.14.4 : Can the denial of an application for further review itself be reviewed?509
    • Q 22.14.5 : Who reviews the protest for which an application for further review is granted?509
    • Q 22.14.6 : What happens after completion of further review?510
    • Q 22.14.7 : Can an adverse protest review decision be appealed within Customs?510
    • Q 22.14.8 : Are protest review decisions published?510
    • Q 22.14.9 : Can a protest review decision be modified or revoked?510
    • Q 22.14.10 : How can Customs modify or revoke a protest review decision that has been in effect for less than sixty days?511
    • Q 22.14.11 : How can Customs modify or revoke a protest review decision that has been in effect for sixty days or more?511
    • Q 22.14.22 : When and to what merchandise does a modification or revocation of a protest review decision apply?512
  • : Amendment of Protests512
  • Q 22.15 : How can a protest be amended?512
  • Q 22.16 : Can additional claims or arguments be submitted after the time for amendment of a protest has expired?513
  • : Time for Review of Protests513
  • Q 22.17 : When must a protest be decided?513
  • : Decisions on Protests514
  • Q 22.18 : What happens upon approval of a protest?514
    • Q 22.18.1 : Is the granting of an alternative claim in a protest an approval or a denial?514
  • Q 22.19 : What happens upon denial of a protest?514
  • Q 22.20 : Can denial of a protest be reviewed by Customs?514
  • Q 22.21 : How can a denied protest be challenged?515
  • : Petitions to Review Inconsistent Customs Decisions515
  • Q 22.22 : How can inconsistent Customs decisions be reviewed?515
    • Q 22.22.1 : Who can file a petition for resolution?515
    • Q 22.22.2 : When must the petition be filed?516
    • Q 22.22.3 : What information is required in the petition?516
    • Q 22.22.4 : What is the procedure for reviewing and deciding the petition?516
    • Q 22.22.5 : To what merchandise is a decision on the petition applicable?517
  • : Petitions by Domestic Interested Parties517
  • Q 22.23 : What is a petition by a “domestic interested party”?517
    • Q 22.23.1 : Who is a “domestic interested party”?517
    • Q 22.23.2 : How is a request for classification, appraised value or rate of duty made?518
    • Q 22.23.3 : How is a petition made?518
    • Q 22.23.4 : How is a petition reviewed and decided?519
    • Q 22.23.5 : To what merchandise does a decision determining incorrect classification, appraised value or rate of duty apply?519
    • Q 22.23.6 : How can an interested party contest a decision on a petition?519
    • Q 22.23.7 : What is the effect of a judicial decision in favor of the petitioner?520
    • Appendix 22A : CBP Form 19525
  • Appendix 22B : CBP Form 29529
Chapter 23: Antidumping and Countervailing Duties
  • : The Basics532
  • Q 23.1 : What are antidumping duties (AD) and countervailing duties (CVD)?532
    • Q 23.1.1 : What is “dumping” of imported goods?532
    • Q 23.1.2 : What is an unfair “subsidy” for CVD purposes?532
    • Q 23.1.3 : What is “material injury”?533
  • Q 23.2 : What federal agencies administer the imposition and collection of AD and CVD?533
  • Q 23.3 : How can an importer challenge the imposition of AD or CVD?534
  • : Antidumping and Countervailing Duty Investigations534
  • Q 23.4 : How are AD and CVD investigations initiated?534
    • Q 23.4.1 : Who is a “domestic interested party” entitled to file a petition?534
    • Q 23.4.2 : Where must a petition be filed?535
    • Q 23.4.3 : What is the required content of a petition?535
  • Q 23.5 : What is the procedure for investigation after a petition is filed?539
  • Q 23.6 : What type of “bond” is required to be posted for AD or CVD after an affirmative preliminary or final determination by Commerce?542
  • : Review of AD and CVD Determinations and Orders543
  • Q 23.7 : Is an AD or CVD order subject to administrative review?543
    • Q 23.7.1 : What is an annual review?543
    • Q 23.7.2 : What is a “changed circumstances” review?543
    • Q 23.7.3 : What is a “sunset” review?543
  • Q 23.8 : What determinations by Commerce or the Commission are subject to judicial review?544
    • Q 23.8.1 : Who can commence an action for judicial review of a determination?545
    • Q 23.8.2 : How is an action for judicial review commenced?545
    • Q 23.8.3 : What is the standard of review in the U.S. Court of International Trade?546
  • : AD and CVD Order Scope Rulings546
  • Q 23.9 : What is a “scope ruling”?546
    • Q 23.9.1 : Who can apply for a scope ruling?546
    • Q 23.9.2 : What are the requirements of a scope ruling application?547
    • Q 23.9.3 : What factors will be considered in deciding the application?547
    • Q 23.9.4 : When will a scope ruling be issued?548
    • Q 23.9.5 : Are scope rulings subject to review?548
  • : Protests of AD and CVD548
  • Q 23.10 : Can the assessment of AD or CVD be protested?548
Chapter 24: Enforcement of Intellectual Property Rights
  • : The Basics554
  • Q 24.1 : What intellectual property rights (IPRs) does U.S. Customs enforce?554
  • Q 24.2 : What enforcement actions may be taken with respect to infringing articles?554
  • Q 24.3 : What is the effect of recording an IPR with Customs?555
  • : Trademarks and Trade Names555
  • Q 24.4 : What is a trademark?555
  • Q 24.5 : What is a trade name?556
  • Q 24.6 : What types of imported articles that infringe upon trademarks and trade names will Customs take enforcement action against?556
    • Q 24.6.1 : What is a “counterfeit” mark?556
    • Q 24.6.2 : What is a “copying or simulating” mark or name?556
    • Q 24.6.3 : What are “restricted gray market” articles?556
  • : Customs Enforcement of Trademark and Trade Name Protection558
  • Q 24.7 : What actions will Customs take if imported merchandise not yet released from its custody contains a counterfeit mark?558
  • Q 24.8 : What actions will Customs take if imported merchandise not yet released from its custody contains a copying or simulating (i.e., a “confusingly similar”) trademark or trade name?560
  • Q 24.9 : What actions will Customs take if imported merchandise not yet released from its custody is restricted gray market merchandise?562
  • Q 24.10 : What actions will Customs take if it determines—after release from its custody—that imported merchandise contained an infringing trademark or trade name?564
  • : Recording of Trademarks and Trade Names564
  • Q 24.11 : What trademarks and trade names can be recorded with U.S. Customs?564
  • Q 24.12 : How is recording of trademarks and trade names made?564
    • Q 24.12.1 : What is required in an application to record a trademark?565
    • Q 24.12.2 : What is required in an application to record a trade name?566
  • : Copyrights567
  • Q 24.13 : What is a copyright?567
  • Q 24.14 : What is infringement of a copyright?568
    • Q 24.14.1 : What is a “clearly piratical” copy?568
    • Q 24.14.2 : What is a “possibly piratical” copy?568
  • : Customs Enforcement of Copyright Protection568
  • Q 24.15 : What actions will Customs take if imported merchandise not yet released from its custody infringes on a copyright?568
    • Q 24.15.1 : What actions will Customs take if imported merchandise not yet released from its custody is “clearly piratical”?569
    • Q 24.15.2 : What actions will Customs take if imported merchandise not yet released from its custody is “possibly piratical”?570
  • Q 24.16 : What actions will Customs take if it determines—after release from its custody—that imported merchandise is piratical?572
  • : Recording of Copyrights573
  • Q 24.17 : What copyrights can be recorded with Customs?573
  • Q 24.18 : How is recording of a copyright made?573
  • Q 24.19 : What is required in an application to record a copyright?573
  • : Patents574
  • Q 24.20 : What is a patent?574
  • Q 24.21 : What imported articles infringe upon U.S. patents?575
  • : Customs Enforcement of Patent Protection575
  • Q 24.22 : How does Customs enforce infringement of a patent?575
  • Q 24.23 : How is an exclusion order obtained from the ITC?575
    • Q 24.23.1 : What must be proved in a section 337 investigation?575
    • Q 24.23.2 : How can a determination under section 337 be reviewed?578
  • Q 24.24 : How does Customs receive notice of an exclusion order?579
Chapter 25: Licensing and Regulation of Customs Brokers; and Appendices 25A-25D
  • : The Basics586
  • Q 25.1 : What is a customs broker?586
  • Q 25.2 : What is “customs business”?586
  • Q 25.3 : What law applies to customs brokers?587
  • Q 25.4 : In what matters may a broker represent a client before U.S. Customs?587
  • : Required Licenses and Permits587
  • Q 25.5 : What are the legal requirements for conducting customs business as a broker?587
  • Q 25.6 : When is a broker’s license for conducting customs business not required?587
  • Q 25.7 : When is a district permit for the district in which customs business is conducted not required?588
  • Q 25.8 : What may happen if a person transacts customs business without a required license or permit?589
  • : Customs Broker Licenses589
  • Q 25.9 : How does an individual obtain a customs broker license?589
    • Q 25.9.1 : Who is eligible to take the examination?590
    • Q 25.9.2 : Where and when is the examination given?590
    • Q 25.9.3 : What is the format of the examination?590
    • Q 25.9.4 : What is a passing score on the examination?591
    • Q 25.9.5 : How can a failing examination score be appealed?591
  • Q 25.10 : How does a partnership obtain a customs broker license?592
  • Q 25.11 : How does a corporation or association obtain a customs broker license?592
  • Q 25.12 : What investigation of a prospective customs broker is performed?592
  • Q 25.13 : Who approves the license application?593
  • Q 25.14 : What are the grounds for denial of a license?593
  • Q 25.15 : How can denial of a license be reviewed or appealed?594
  • Q 25.16 : Can a license be revoked by operation of law?594
  • : Customs Broker Permits595
  • Q 25.17 : What types of permits may a broker obtain?595
  • Q 25.18 : How does a broker obtain an initial or additional district permit?595
    • Q 25.18.1 : Must a customs broker employ a licensed broker in each district for which she has a permit?596
    • Q 25.18.2 : How is the decision on an application for a district permit made?596
  • Q 25.19 : How does a customs broker obtain a national permit?597
  • Q 25.20 : What are the annual fees for a permit?597
  • Q 25.21 : How can denial of a permit be reviewed or appealed?597
  • Q 25.22 : Can a permit be revoked by operation of law?598
  • : Triennial Status Report598
  • Q 25.23 : What status report must be filed by a licensed customs broker?598
    • Q 25.23.1 : What information must the report contain?598
    • Q 25.23.2 : What are the consequences of failure to timely file the status report?599
  • : Surrender of License or Permit599
  • Q 25.24 : Can a customs broker license or permit be voluntarily surrendered to Customs?599
  • : Compensation of Brokers600
  • Q 25.25 : How are customs brokers compensated?600
  • Q 25.26 : Can customs brokers share fees with other professionals?600
  • : Powers of Attorney601
  • Q 25.27 : Does a licensed customs broker need a power of attorney to act on behalf of an importer?601
    • Q 25.27.1 : What forms of power of attorney are acceptable to transact customs business?601
    • Q 25.27.2 : Who may grant a power of attorney?602
    • Q 25.27.3 : What is the duration of a power of attorney?602
  • : Recordkeeping602
  • Q 25.28 : What records must a broker keep?602
    • Q 25.28.1 : When must records be produced to Customs?603
    • Q 25.28.2 : Where must records be kept?603
    • Q 25.28.3 : For how long must records be maintained?603
  • : Professional Responsibility604
  • Q 25.29 : What are the rules of professional conduct for customs brokers?604
  • : Required Conduct604
  • Q 25.30 : What is meant by the requirement of “responsible supervision and control”?604
    • Q 25.30.1 : What responsible supervision and control is required in connection with employees of the customs broker?605
    • Q 25.30.2 : What responsible supervision and control is required in connection with other broker activity?606
  • Q 25.31 : What changes affecting the customs broker’s business entity must be reported to Customs?607
  • Q 25.32 : What diligence must a customs broker exercise in correspondence and paying duty?609
    • Q 25.32.1 : When must a customs broker make payment to the government?609
    • Q 25.32.2 : What notice concerning payment to the government must the customs broker give to the client?609
    • Q 25.32.3 : When must a customs broker report receipts to the client?610
  • : Prohibited Conduct610
  • Q 25.33 : What are prohibited conflicts of interest?610
  • Q 25.34 : What are prohibited false claims?610
  • Q 25.35 : What is prohibited unauthorized access to government records?611
  • Q 25.36 : What is prohibited undue influence of government employees?611
  • Q 25.37 : What are prohibited relations with unlicensed persons?611
  • Q 25.38 : What is prohibited misuse of licenses or permits?611
  • Q 25.39 : What are prohibited false representations to procure engagement?611
  • Q 25.40 : What is prohibited erroneous advice to clients?612
  • Q 25.41 : What are prohibited unauthorized protests?612
  • Q 25.42 : What is prohibited unauthorized endorsement of checks?612
  • Q 25.43 : What are prohibited relations with disreputable or delicensed persons?612
  • : Disciplinary Actions Against Customs Brokers613
  • Q 25.44 : What are the grounds for disciplinary action against a customs broker?613
  • Q 25.45 : What sanctions are authorized in disciplinary actions?614
  • Q 25.46 : How does Customs decide whether to initiate disciplinary proceedings?615
  • Q 25.47 : What are the procedures for a monetary penalty proceeding?616
  • Q 25.48 : What are the procedures for a suspension or revocation proceeding?616
  • Q 25.49 : How does the U.S. Court of International Trade review the Secretary of Homeland Security’s order?618
  • Q 25.50 : What happens if the Secretary of Homeland Security’s order is not appealed?618
  • Q 25.51 : What amount of monetary penalty may be imposed?618
  • Q 25.52 : Can a disciplinary proceeding be settled?618
  • Q 25.53 : What is the effect of revocation with prejudice?619
  • Q 25.54 : What is the statute of limitations for a disciplinary proceeding?619
  • Appendix 25A : CBP Form 3124625
  • Appendix 25B : CBP Form 3124E629
  • Appendix 25C : Triennial Status Report Form631
  • Appendix 25D : CBP Form 5291633
Chapter 26: Sanctions for Customs Violations
  • : The Basics636
  • Q 26.1 : What types of sanctions can Customs impose against importers?636
  • : Liquidated Damages637
  • Q 26.2 : What are “liquidated damages”?637
  • Q 26.3 : Under what customs bonds may liquidated damages arise?637
  • Q 26.4 : What obligations under a basic importation and entry bond may give rise to liquidated damages?637
  • Q 26.5 : How may Customs make a claim for liquidated damages?638
  • Q 26.6 : What are the requirements of a petition for relief from liquidated damages?638
  • Q 26.7 : What are the grounds for cancellation or mitigation of a liquidated damages claim?638
  • Q 26.8 : Which Customs officer decides a petition for relief?639
  • Q 26.9 : How can a petitioner obtain review of a decision on a petition for relief from liquidated damages?639
  • Q 26.10 : Which Customs officer decides a supplemental petition for relief?640
  • Q 26.11 : What is the effect of a decision on a petition or supplemental petition?640
  • Q 26.12 : What happens if the principal fails to file a petition for relief?640
  • Q 26.13 : What is the effect of payment of a mitigated claim for liquidated damages?640
  • Q 26.14 : Can a liquidated damages claim be settled or compromised?641
    • Q 26.14.1 : What are the requirements for an offer in compromise?641
    • Q 26.14.2 : Which Customs officer can accept or reject an offer in compromise for liquidated damages?641
    • Q 26.14.3 : On what grounds will an offer in compromise be accepted?641
  • Q 26.15 : How can Customs collect liquidated damages if the importer or surety does not pay?642
  • Q 26.16 : What is the statute of limitations for collecting liquidated damages?642
  • : Monetary Penalties642
  • Q 26.17 : What is a “monetary penalty”?642
  • Q 26.18 : For what violations of the customs laws may a monetary penalty be claimed?642
  • Q 26.19 : What are the procedures in a monetary penalty proceeding?643
  • Q 26.20 : What is commercial fraud and negligence under 19 U.S.C. § 1592?643
    • Q 26.20.1 : Who may be liable under section 592?644
    • Q 26.20.2 : What does “material” mean in section 592?645
    • Q 26.20.3 : What constitutes “fraud” under section 592?646
    • Q 26.20.4 : What constitutes “gross negligence” under section 592?646
    • Q 26.20.5 : What constitutes “negligence” under section 592?646
    • Q 26.20.6 : What is “clerical error” under section 592?646
    • Q 26.20.7 : What is “mistake of fact” under section 592?647
  • Q 26.21 : What are the maximum monetary penalties for violation of section 592?647
    • Q 26.21.1 : What is the difference between “dutiable value” and “domestic value” under section 592?648
    • Q 26.21.2 : What are the maximum monetary penalties if valid prior disclosure was made?648
  • Q 26.22 : What is “prior disclosure” of a section 592 violation?648
    • Q 26.22.1 : What does the term “discloses the circumstances” mean?649
    • Q 26.22.2 : What does the term “commencement of a formal investigation” mean?649
    • Q 26.22.3 : What does the term “before, or without knowledge of, the commencement of an investigation” mean?650
    • Q 26.22.4 : How is prior disclosure made?651
    • Q 26.22.5 : When is a prior disclosure considered to be made?651
  • Q 26.23 : Can duties lost as a result of a section 592 violation be assessed in connection with a penalty claim?651
  • Q 26.24 : What are the procedures for a section 592 penalty proceeding?652
    • Q 26.24.1 : What are the requirements of a prepenalty notice?653
    • Q 26.24.2 : What are the requirements of a notice of penalty?653
    • Q 26.24.3 : What are the requirements of a petition for relief?654
    • Q 26.24.4 : What are the grounds for cancellation of a section 592 penalty claim?654
    • Q 26.24.5 : What are the grounds for mitigation of a section 592 penalty claim?654
    • Q 26.24.6 : Which Customs officer decides a petition for relief?655
    • Q 26.24.7 : How can a petitioner obtain review of a decision on a petition for relief?656
    • Q 26.24.8 : Which Customs officer decides a supplemental petition for relief?656
    • Q 26.24.9 : What is the effect of a decision on a petition or supplemental petition?656
    • Q 26.24.10 : What is the effect of payment of a mitigated claim for a monetary penalty?657
    • Q 26.24.11 : Can a monetary penalty claim be compromised?657
    • Q 26.24.12 : What are the requirements for an offer in compromise?657
    • Q 26.24.13 : On what grounds will an offer in compromise be accepted?657
  • Q 26.25 : How may Customs collect a monetary penalty and/or “restored” duties if the importer or surety does not pay?658
  • Q 26.26 : What is the statute of limitations for collecting a monetary penalty and/or “restored” duties?658
  • : Seizure658
  • Q 26.27 : What is “seizure” of imported merchandise?658
  • Q 26.28 : Are “detention” and/or “exclusion” of merchandise the same as “seizure” of merchandise?658
  • Q 26.29 : Under what circumstances can merchandise be seized?660
  • Q 26.30 : What are the notice requirements for a seizure?661
  • : Forfeiture662
  • Q 26.31 : What is forfeiture?662
    • Q 26.31.1 : When is administrative forfeiture applicable?662
    • Q 26.31.2 : When is judicial forfeiture applicable?663
  • Q 26.32 : What options are available if administrative forfeiture applies?663
  • Q 26.33 : What are the requirements of a petition for relief?663
    • Q 26.33.1 : What are the grounds for remission or mitigation of a forfeiture?664
    • Q 26.33.2 : Which Customs officer decides a petition for relief?664
    • Q 26.33.3 : What are the possible decisions on a petition for relief?665
    • Q 26.33.4 : How can a petitioner obtain review of a decision on a petition for relief from seizure and forfeiture?665
    • Q 26.33.5 : Which Customs officer decides a supplemental petition for relief?666
    • Q 26.33.6 : What is the effect of a decision on a petition or supplemental petition?666
  • Q 26.34 : What are the requirements for filing a claim, and an accompanying cost bond, to initiate judicial forfeiture?666
  • Q 26.35 : What procedures apply to judicial forfeiture?667
  • Q 26.36 : What is the statute of limitations for a forfeiture action?667
  • : Criminal Sanctions667
  • Q 26.37 : Can violations of the customs laws subject a person to criminal sanctions?667
  • Q 26.38 : What is prohibited by 18 U.S.C. § 542?668
  • Q 26.39 : What is prohibited by 18 U.S.C. § 545?669
  • Q 26.40 : Can both civil and criminal penalties be imposed for the same conduct?670
Chapter 27: Review by the United States Court of International Trade; and Appendix 27A
  • : The Basics676
  • Q 27.1 : What type of court is the U.S. Court of International Trade?676
  • : U.S. Court of International Trade Jurisdiction677
  • Q 27.2 : What is the geographic jurisdiction of the U.S. Court of International Trade?677
  • Q 27.3 : Over which customs-related actions does the U.S. Court of International Trade have exclusive jurisdiction?677
    • Q 27.3.1 : Over which particular civil actions brought by private parties does the U.S. Court of International Trade have jurisdiction?677
    • Q 27.3.2 : Over which particular civil actions brought by the government does the U.S. Court of International Trade have jurisdiction?680
  • Q 27.4 : Over which customs-related civil actions does the U.S. Court of International Trade lack jurisdiction?681
  • : Section 1581(a) “Denied Protest” Jurisdiction682
  • Q 27.5 : What are the requirements for “denied protest” jurisdiction under section 1581(a)?682
    • Q 27.5.1 : Is jurisdiction over a denied protest limited to the claim stated in the protest?682
    • Q 27.5.2 : Who has standing to commence an action under section 1581(a)?683
    • Q 27.5.3 : How is an action commenced under section 1581(a)?683
    • Q 27.5.4 : What happens to a section 1581(a) action after the summons is filed?683
    • Q 27.5.5 : What is a “test case” and what is “suspension” of a case under a “test case”?684
  • : Section 1581(i) “Residual” Jurisdiction685
  • Q 27.6 : What are the requirements for “residual” jurisdiction under section 1581(i)?685
    • Q 27.6.1 : When is jurisdiction “available” under section 1581(a)?686
    • Q 27.6.2 : When is relief under section 1581(a) “manifestly inadequate”?686
    • Q 27.6.3 : How is an action commenced under section 1581(i)?687
  • : Statutes of Limitations687
  • Q 27.7 : What are the time limits for commencing actions in the U.S. Court of International Trade?687
    • Q 27.7.1 : What is the time limit for commencing an action under section 1581(a)?688
    • Q 27.7.2 : What is the time limit for commencing an action under section 1581(c)?688
    • Q 27.7.3 : What is the time limit for commencing an action under section 1581(i)?688
    • Q 27.7.4 : What is the time limit for commencing an action under section 1582?688
  • : Relief Available689
  • Q 27.8 : What can a party sue for in the U.S. Court of International Trade?689
  • Q 27.9 : Is interest available on U.S. Court of International Trade money judgments?689
  • : Trials689
  • Q 27.10 : Who hears a U.S. Court of International Trade case?689
  • Q 27.11 : Is trial by jury available in the U.S. Court of International Trade?690
  • : Scope and Standard of Review690
  • Q 27.12 : What standard of review applies in U.S. Court of International Trade cases generally?690
    • Q 27.12.1 : How does the U.S. Court of International Trade review classification in a section 1581(a) case?691
    • Q 27.12.2 : How does the U.S. Court of International Trade review valuation in a section 1581(a) case?692
    • Q 27.12.3 : How does the U.S. Court of International Trade review a section 1581(i) case?692
    • Q 27.12.4 : How does the U.S. Court of International Trade review a section 1582 case?693
  • : Burden of Proof694
  • Q 27.13 : What is the burden of proof in a U.S. Court of International Trade case?694
  • : Rules of Practice694
  • Q 27.14 : What rules of practice apply in the U.S. Court of International Trade?694
  • Q 27.15 : Who may practice in the U.S. Court of International Trade?695
  • Q 27.16 : Who represents Customs in the U.S. Court of International Trade?695
  • : Evidence696
  • Q 27.17 : What rules of evidence apply in the U.S. Court of International Trade?696
  • : Decisions696
  • Q 27.18 : How are decisions of the U.S. Court of International Trade issued?696
  • Q 27.19 : What is the effect of a U.S. Court of International Trade decision?697
  • : Attorney’s Fees697
  • Q 27.20 : Can the CIT award attorney’s fees to an importer?697
  • : Appeals698
  • Q 27.21 : Which court hears appeals from U.S. Court of International Trade decisions and orders?698
  • : Figure 27-1 Eleven Bases of U.S. Court of International Trade Jurisdiction698
Chapter 28: Appeal to the United States Court of Appeals for the Federal Circuit
  • : The Basics708
  • Q 28.1 : What type of court is the U.S. Court of Appeals for the Federal Circuit?708
  • : Jurisdiction709
  • Q 28.2 : What is the jurisdiction of the CAFC over customs and international trade cases?709
  • : Standards of Review709
  • Q 28.3 : What standards of review does the CAFC apply in customs cases?709
    • Q 28.3.1 : What distinguishes a “conclusion of law” from a “finding of fact”?710
  • : CAFC Rules of Practice710
  • Q 28.4 : What rules of practice apply in the CAFC?710
  • Q 28.5 : Who may practice in the CAFC?711
  • Q 28.6 : Who represents Customs in the CAFC?711
  • : How to Appeal711
  • Q 28.7 : When can a U.S. Court of International Trade case be appealed to the CAFC?711
  • Q 28.8 : How is appeal to the CAFC made?712
  • : Briefing and Oral Argument712
  • Q 28.9 : How does an appeal proceed after the notice of appeal is filed?712
    • Q 28.9.1 : When must legal briefs be filed?713
    • Q 28.9.2 : How is oral argument scheduled?713
    • Q 28.9.3 : When does the CAFC hear a case en banc?713
  • : Decisions714
  • Q 28.10 : What types of decisions does the CAFC issue?714
  • Q 28.11 : How are decisions made and written?715
  • Q 28.12 : What is the effect of a CAFC decision?715
  • : Appeal to the U.S. Supreme Court716
  • Q 28.13 : Can CAFC judgments be appealed to the U.S. Supreme Court?716
  Index

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“[International Trade Law: U.S. Customs Law and Regulations] is a terrific compendium and should be a must-read for anyone entering or practicing in the ever-changing world of customs regulations and international trade law. Serko and Smith have decades of combined experience and their input is invaluable to those who seek answers to the intricate questions that come up when importing merchandise into the United States. It is well written and thought provoking, and delivers clear answers on a complex topic. This book provides knowledge not otherwise found and will be a valuable addition to the library of anyone involved in international trade.”
Raymond W. Kelly, Former Commissioner of U.S. Customs, Former Undersecretary of Enforcement, U.S. Treasury Department


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