17.01.2014 Views

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 ...

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

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

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!