LEGL 4900 Ch 12

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same-condition drawback

drawback of duties paid on imported goods that are reexported in the same condition as they were imported, provided they were not significantly altered

essential character

If two or more headings or subheadings each describe only certain materials or components in composite goods, the article must be classified under the heading that describes the material or components that give the article this

General Rules of Interpretation (GRI)

found at the beginning of the tariffs schedule, used to determine a good's tariff classification

manufacturing drawback

a refund of duties and taxes paid on merchandise that is imported, subjected to manufacture or production, and then exported within 5 years

specific tariff rate

a specified dollar amount per piece or unit of weight or measure

binding ruling

aka a ruling letter, written request from Customs in advance of an entry, represents the official position of Customs with respect to the specific transaction for which it was issues

entry process

aka clearing customs, customs authorities determine whether any import prohibitions or restrictions apply to the goods, whether the goods are subject to any other laws and regulations affecting their entry, and whether any tariffs or import duties are due

rule of relative specificity

if an article can be classified under two or more headings or subheadings, it must be classified under the one that most specifically-most narrowly-describes the article with the greatest degree of accuracy and certainty

prior disclosure

if an importer admits its mistakes and informs Customs of a possible violation before learning that it is being investigated, the penalties are limited

formal entry

the administrative process required to import goods into the customs territory of a country

tariff-shift rule

the country of origin is the last country in which all "inputs" (raw materials, component parts, etc.) in the finished product underwent a defined change in tariff classification.

importing

the entering of goods into the customs territory of a country

liquidation

the final computation and assessment of the applicable duty on entered goods by Customes

ultimate purchaser

the last person in the US who receives an article in the form in which it was imported

rules of origin

the legal rules used to determine the country of origin of imported products

dutiable status

the legal status of imported goods at the time of entry for purposes of compliance with the tariff and customs laws

principal use

the ordinary use to which articles of the same class and kind as those being imported are usually put and which is greater than any other single use of the article

transaction value

the price actually paid or payable for goods when sold for export

tariff engineering

the process of modifying or engineering a product prior to importation, or importing it at an earlier stage of manufacturing, for the purposes of obtaining a lower rate of duty

preferential rules of origin

those applicable to 1) goods traded within a free trade area or customs union 2) goods imported from countries that receive special tariff treatment pursuant to a trade agreement 3) goods imported under a trade preference program for developing countries

non-preferential rules of origin

those applicable to imports from developed countries that receive normal tariff treatment

notice of adjustment

when Customs at the port of entry determines that additional duties are owed, this is sent to the importer

civil customs fraud

where there is clear and convincing evidence that the importer knowingly made a materially false statement or omission while entering or attempting to enter goods into the US

rejected merchandise drawback

allowed for imported merchandise that was shipped without consent, is defective, or does not conform to specifications or samples

customs broker

an authorized agent, licensed by federal law, to act for and on behalf of importers in making entry of good

global supply chain

an integrated international network of logistics, communications, finance, and trade relationships designed to take a product from inception through production and delivery to customers

port of entry

any place when customs or immigration authorities permit the entry of goods or people

composite goods

articles made of different materials or components

ad valorem tariff rate

based on a percentage of the value of the articles imported

compound tariff rate

combination of both ad valorem and specific rates

substitution drawback

received by a UD firm that imports goods and then exports other goods of the "same kind and quality"

enforced compliance

refers to the active investigation of customs violations and the prosecution of violators

commercial invoice

required for all shipments intended for sale or commercial use in the US

domestic or regional value content test

requires that some minimum percentage of the value of materials and direct processing operations be performed in a country in order for it to have originated there

country of origin

that country from which an imported article is said to have originated according to specific rules, known as rules of origin

informed compliance

"softer" mechanisms designed to place the burden of voluntary compliance on importers

dutiable value

Customs value of goods entered into any country - must be reported by the importer-of-record to national customs authorities at time of entry

contract manufacturing

a business arrangement in which the production of goods is contracted or "outsourced" by one firm to a manufacturing firm, often overseas

tariff schedule

a listing of specific items, coded numerically and described by name or use

drawback

a refund of duties already paid on imported goods when the goods are reexported or destroyed

foreign trade zones (FTZs)

legally defined sites - warehouses and manufacturing facilities - operated pursuant to legislation and under government license, that are legally "outside" the customs territory of the country they are in

informal entry

personal and commercial shipments valued at $2,500 or less may be cleared through this process


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