This publication provides an overw of the importing process and contains general information about import requirements. This edition contains much new and reed material brought about because of changes in the law, partiarly the Customs Modernization Act. The Customs modernization proions has fundamentally altered the process by shifting to the importer the responsibility for declaring the value, classification, and rate of duty applicable to entered merchandise. Chapters cover entry of goods, informed compliance, invoices, assessment of duty, classification and value, marking, special requirements for alcoholic beverages, motor vehicles and boats, import quotas, fraud, and foreign trade zones. In addition to the material provided by the U. S. Customs Service, the private commercial publisher of this book has provided a bonus chapter on how to build a tax-free import-export business.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
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