Importing into the United States - Indo-American Chamber Of ...
Importing into the United States - Indo-American Chamber Of ...
Importing into the United States - Indo-American Chamber Of ...
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egarding duty payment, or <strong>the</strong> time when<br />
merchandise must be reexported, are terminated.<br />
Similarly, <strong>the</strong> owner of domestic merchandise<br />
stored in Internal Revenue bonded<br />
warehouses may transfer his or her goods to a<br />
zone and obtain cancellation of bonds. In addition,<br />
domestic goods moved <strong>into</strong> a zone under<br />
zone-restricted status are, upon entering <strong>the</strong><br />
zone, considered exported for purposes of<br />
excise and o<strong>the</strong>r internal revenue tax rebates. A<br />
manufacturer operating in customs territory<br />
and using dutiable imported materials in his or<br />
her product may, upon transferring <strong>the</strong> product<br />
to <strong>the</strong> zone for export and complying with<br />
appropriate regulations, also obtain drawback<br />
of duties paid or cancellation of bond.<br />
Location of and general information on<br />
<strong>United</strong> <strong>States</strong> foreign trade zones may be<br />
obtained from <strong>the</strong> Foreign Trade Zones Board,<br />
Department of Commerce, Washington, DC<br />
20330. Questions relating to legal aspects of<br />
Customs Service responsibilities in regard to<br />
foreign trade zones should be addressed to:<br />
Chief, Entry and Carrier Rulings Branch, U.S.<br />
Customs Service, Washington, DC 20229. Questions<br />
relating to <strong>the</strong> operational aspects of such<br />
responsibilities should be addressed to <strong>the</strong><br />
appropriate port director of Customs. The Foreign<br />
Trade Zones Manual for grantees, operators,<br />
users, or customs brokers may be purchased<br />
from <strong>the</strong> Superintendent of Documents,<br />
U.S. Government Printing <strong>Of</strong>fice, Washington,<br />
DC 20402. When ordering, refer to GPO Stock<br />
No. 048-002-00128-1 and Customs Publication<br />
No. 559.<br />
The Foreign Trade Zones Manual may also<br />
be viewed at, or downloaded from, <strong>the</strong> Customs<br />
Service’s Web site at www.customs.gov.<br />
96 U.S. CUSTOMS SERVICE