Synopses & Reviews
Complying with import laws, regulations, and procedures is a technical, complex, and often costly legal problem. Michael Horton, a former customs officer himself and an attorney now specializing in customs law, draws on his practical experience to provide understandable explanations of what the laws are, how they work, and how import operations can be organized to conform to them and still be cost-effective. Comprehensive and easily accessed, Horton's handbook is also a study of the Customs Service's history, evolution, and current operations, providing corporate executives and particularly compliance officers with the understanding they need to communicate effectively with Customs officials, and in this way to sidestep potentially costly mistakes.
Horton begins with background on the Service and a review of how imported goods are classified and appraised. He gives help on complying with recordkeeping and product marking requirements, on how to troubleshoot import transactions, and cites the importer's three most important legal obligations. Covered in equal detail are such matters as reportable costs, methods for reducing duties, requesting duty refunds, and delaying duty payment by the use of bonded warehouses and foreign trade zones. Horton then itemizes specific methods for reporting costs to Customs and requesting duty refunds. Of special interest to anyone vexed and confused by the ways in which governmental agencies work, Horton gives clear, useful advice on how Customs deals with legal violations and on how to solicit and obtain binding administrative rulings on current and proposed import transactions. With emphasis on procedures as well as policies, Horton's explanations and guidance will be of special benefit to corporate sales and marketing executives, to buyers and purchasing agents, corporate and hired counsel, and to management at all levels in businesses and industries involved in international trade.
Synopsis
The handbook provides a concise, easily-accessed guide to the laws and procedures used by U.S. Customs to process imported merchandise. Former customs officer Horton provides marketing, sales, purchasing, and other corporate executives with ways to save or recover duties paid. He gives practical advice on how to comply with Customs requirements for documenting, auditing their companies import transactions, and, soliciting administrative redress when wrongs are suspected. His brief, relevant history of Customs and his review of how it works today will help corporate compliance officers sidestep costly mistakes in communicating with Customs officials. Others with general management responsibilities will benefit from Horton's explanation of how import operations can be organized to conform to the laws and still be cost-effective.
Synopsis
Horton, a former customs official, provides a convenient guide to the laws and procedures used by U.S. Customs to process imported merchandise.
Description
Includes bibliographical references (p. [267]-268) and index.
About the Author
MICHAEL J. HORTON is an attorney based in Oakland, California. A former officer of the United States Customs Service, he has practiced Customs law exclusively since 1977.
Table of Contents
Preface
Rules, Procedures, and Laws Every Importer Must Know
The U.S. Customs Service
Classification of Merchandise
Appraisement of Merchandise
Beginning and Ending Formalities
The Three Most Important Legal Obligations
Country of Origin Marking Requirements
Recordkeeping and Inspection of Records by Customs
Troubleshooting Import Transactions
Methods for Achieving Customs Compliance
Helpful Things to Know About Importing Merchandise Into the United States
Communications between U.S. Customs and the Importer
How U.S. Customs Redresses Its Wrongs
Duty Exemptions, Special Rate Programs, and
Temporary Importations
Duty Drawback and Duty Relief for Damaged Goods
Customs Bonded Warehouses and Foreign Trade Zones
Protection for Trademarks, Trade Names and Copyrights
Administrative Rulings Issued by Customs
Appendixes
Bibliography
Index