Importing into the United States - Indo-American Chamber Of ...

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Fresh fruits and vegetables for human
consumption arriving from Canada or
Mexico and removed from the area immediately
contiguous to the border and
placed within the importer’s premises
within the port of importation.
Shipments consigned to or for the account
of any agency or officer of the U.S. government.
Articles for a trade fair.
Tariff-rate quota merchandise and, under
certain circumstances, merchandise subject
to an absolute quota. Absolute-quota items
require a formal entry at all times.
In very limited circumstances, merchandise
released from warehouse followed
within 10 working days by a warehouse
withdrawal for consumption.
Merchandise specifically authorized by
Customs Headquarters to be entitled to
release for immediate delivery.
ENTRY FOR WAREHOUSE
If one wishes to postpone release of the
goods, they may be placed in a Customs
bonded warehouse under a warehouse entry.
The goods may remain in the bonded warehouse
up to five years from the date of importation.
At any time during that period, warehoused
goods may be re-exported without
paying duty, or they may be withdrawn for
consumption upon paying duty at the duty rate
in effect on the date of withdrawal. If the goods
are destroyed under Customs supervision, no
duty is payable.
While the goods are in the bonded warehouse,
they may, under Customs supervision,
be manipulated by cleaning, sorting, repacking,
or otherwise changing their condition by
processes that do not amount to manufacturing.
After manipulation, and within the
warehousing period, the goods may be
exported without the payment of duty, or they
may be withdrawn for consumption upon payment
of duty at the rate applicable to the goods
in their manipulated condition at the time of
withdrawal. Perishable goods, explosive substances,
or prohibited importations may not be
placed in a bonded warehouse. Certain
restricted articles, though not allowed release
from custody, may be warehoused.
Information regarding bonded manufacturing
warehouses is contained in section 311
of the Tariff Act (19 U.S.C. 1311).
UNENTERED GOODS
If no entry has been filed for the goods at
the port of entry, or at the port of destination
for in-bond shipments, within 15 calendar days
after their arrival, the goods may be placed in a
general-order warehouse at the importer’s risk
and expense. If the goods are not entered
within six months from the date of importation,
they can be sold at public auction. Perishable
goods, however, and goods subject to depreciation
and explosive substances may be sold
sooner.
Storage charges, expenses of sales, internal
revenue or other taxes, duties, fees, and
amounts for the satisfaction of liens must be
taken out of the money obtained from the sale
of the unentered goods. Any surplus remaining
after these deductions are taken is ordinarily
payable to the holder of a duly endorsed bill of
lading. This bill of lading must, however, cover
those goods, and the claim must be made
within 10 days of the sale. Carriers, not port
directors, are required to notify a bonded warehouse
of unentered merchandise. Once notified,
the bonded warehouse operator/manager
shall arrange for the unentered merchandise to
be transported to his or her premises for
storage at the consignee’s risk and expense. If
the goods are subject to internal revenue taxes,
but will not bring enough to pay the taxes if
sold at public auction, they are subject to
destruction.
MAIL ENTRIES
Importers have found that in some cases it
is to their advantage to use the national postal
service — that is, a country’s mail system
rather than courier services — to import merchandise
into the United States. Some benefits
to be gained are:
■ Ease in clearing shipments through Customs.
The duties on parcels valued at
$2,000 or less are collected by the letter
10 U.S. CUSTOMS SERVICE