By Damon V. Pike,Lawrence M. Friedman
As the world’s biggest financial system, the USA imports and exports extra item than the other state. Customs Law covers the “nuts and bolts” of legislation administered via U.S. Customs and Border safety (“CBP”), the company charged with regulating imports into the U.S. and gathering tasks, import charges, and similar taxes. these legislation and rules middle at the tariff category of item below the Harmonized method (as set forth within the Harmonized Tariff agenda of the U.S.), the valuation of products lower than the GATT (now WTO) Valuation contract, and the foundations (both preferential and non-preferential) for settling on “country of origin.” The publication additionally covers the access and recordkeeping method for imports, highbrow estate defense, CBP’s penalty regime, using preferential alternate courses (specifically analyzing the North American unfastened alternate contract and its attendant principles of starting place and local worth content material calculations), marking specifications, and the connection of source of revenue tax move pricing ideas in deciding on how inter-company pricing affects declared customs values and, hence, worldwide company source of revenue taxes. The approach of judicial evaluation by way of the U.S. courtroom of overseas alternate and U.S. court docket of Appeals for the Federal Circuit can be covered. ultimately, the e-book summarizes the necessities of forty seven different federal enterprises that CBP is charged with administering and imposing with appreciate to imported merchandise.
“...I acquired your 'Customs legislation' on Friday from Amazon and spent 3 days interpreting it thereafter. I truthfully can’t positioned it down! it's a nice piece of labor for my part, lengthy past due, and i've urged it already to others. The e-book is a invaluable 'uber-review'.” — Neil Mooney, Attorney-at-Law
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Additional info for Customs Law (Carolina Academic Press Law Casebook)
Customs Law (Carolina Academic Press Law Casebook) by Damon V. Pike,Lawrence M. Friedman