Customs Law cover
Carolina Academic Press Casebook Series

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Customs Law

ISBN
9781611637267
Publisher
Carolina Academic Press
Condition
$133.00 one-time purchase · 15% restocking fee on returns

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Description

The United States imports and exports more merchandise than any other country. This book covers the "nuts and bolts" of laws administered by U.S. Customs and Border Protection (CBP), the agency charged with regulating imports into the U.S. and collecting duties, import fees, and related taxes.
The book also covers the entry and record-keeping process for imports; intellectual property protection; CBP's penalty regime; the use of preferential trade programs; marking requirements; and the relation- ship of income tax transfer pricing rules in determining how inter-company pricing impacts declared customs values and, thus, global corporate income taxes. The system of judicial review by the U.S. Court of International Trade and U.S. Court of Appeals for the Federal Circuit is also covered. Finally, the book summarizes the requirements of 47 other federal agencies that CBP is charged with administering and enforcing with respect to imported merchandise.