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Description
Corporate Counsel’s Guide to Importing Under U.S. Customs Laws reviews the basics of customs law and regulation, including the computation of duties, duty-saving devices, labeling and record-keeping requirements, and the enforcement process. Subjects include:
- The entry process
- Importation of merchandise by mail
- Personal declarations and exemptions
- Labeling requirements for imports
- Duty drawback
- Bonded warehouses
- Foreign trade zones
- American goods returned
- Temporary importation under bond
- Unfair import competition
- Administrative rulings
- Protests of customs decisions
- Fines, penalties, and forfeitures
- Liquidated damages for failing to meet conditions of bond posted with customs
- Gray market goods
- Records retention
- Requirements for importers
This volume includes a guide to the Harmonized Commodity Description and Coding System, an extensive collection of executive legal summaries, useful Customs forms, and reference material provided by the U.S. Customs Service.
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