Chapter 12

Imports, Customs and Tariff Law

 

I. Administration of Customs and Tariff Laws

        A. Formal entry process

                1. Required docs

                2. Commercial invoice

                3. Entry summary and immediate delivery forms

                4. Payment of duties

                5. Informal entries

                6. Electronic entry processing

                7. Remote location filing

        B. Liquidation and protest

                1. Time limits on liquidation

                2. Protesting liquidations

                3. Judicial review of protests

        C. Enforcement and penalties

                1. Making materially false statements to customs

                2. Negligent violations

                3. Gross negligence

                4. Civil fraud

                5. Aggravating and mitigating circumstances

                6. Informed compliance and shared responsibility

                7. Reasonable care checklist

                8. Reporting errors to customs before an investigation

                9. Statute of limitations

                10. Record keeping requirements

                11. Judicial enforcement of penalty actions

        D. Bindings Rulings

        E. Judicial review

                1. Judicial review of formal rulemaking

                2. Judicial review of bindings rulings

                3. Pre importation judicial review in emergency circumstances

II. Dutiable Status of Goods

        A. Harmonized Tariff Schedule

                1. Using the harmonized tariff schedule

                2. Classification of goods

                3. Understanding the tariff descriptions: common meaning rule

                4. Determining classification of products

                5. Questions of law and fact

                6. Class by actual or principal use

        B. Using general rules of interpretation

                1. Rule of relative specificity

                2. Classification by essential character

                3. Classification of items packaged for retail sale as a set

                4. Classification at the subheading level

                5. Tariff engineering

        C. Customs valuation

                1. Agency commissions

                2. Assists

                3. Other methods of calculating dutiable value

                4. Currency exchange rates

        D. Country of origin

                1. Rules of origin

                2. Substantial transformation test

                3. Substantial transformation: name, character or use test

        E. GATT 1994 Agreement on Rule of Origin

                1. Special rules of origin for textiles and apparel

                2. Opportunities for business planning

                3. Marking and labeling of imports

                        a. Customs marking rules

                        b. Items not requiring marks

        F. FTC

                1. Made in the USA Rules

                2. Partly made in USA?

 

III. US Trade Preferences for Developing Countries

        A. Generalized system of preferences

                1. Eligibility of GSP status

                2. GSP rules of origin

        B. Caribbean Basin Economic Recovery Act

                1. CBERA Rules of Origin

                2. 2000 Caribbean Basin Trade Partnership Act

                3. Africa Growth and Opportunity Act of 2000

                4. Andean Trade Program

 

IV. Other Customs Laws Affecting US Imports

        A. Drawbacks

        B. Returns of US Exports

        C. Foreign Trade Zones