Corporate Counsel's Guide to Importing Under United States Customs Laws, 2023 ed.

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.