Coverart for item
The Resource Customs law

Customs law

Label
Customs law
Title
Customs law
Creator
Subject
Language
eng
Summary
The United States (USA) imports and exports more merchandise than any other country. This book covers the essentials of laws administered by US Customs and Border Protection ('CBP'), the agency charged with regulating imports into the USA and collecting duties, import fees, and related taxes. Those laws and regulations center on the tariff classification of merchandise under the Harmonized System (as set forth in the Harmonized Tariff Schedule of the US), the valuation of goods under the GATT (now WTO) Valuation Agreement, and the rules (both preferential and non-preferential) for determining 'country of origin'. The book also covers the entry and recordkeeping process for imports, intellectual property protection, CBP's penalty regime, the use of preferential trade programs, marking requirements, and the relationship 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 US Court of International Trade and US 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
http://library.link/vocab/creatorName
  • Pike, D.V
  • Friedman, L.M
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • customs duty
  • customs law
  • customs value
  • penalties
  • enforcement
  • transfer pricing
  • valuation
  • international trade
  • case law
Label
Customs law
Instantiates
Publication
Extent
xvii, 772 p.
Isbn
9781594609206
Label
Customs law
Publication
Extent
xvii, 772 p.
Isbn
9781594609206

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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