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Global Trade and Customs : A Practical Comparison of Major Jurisdictions.

By: Material type: TextTextPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2020Copyright date: ©2020Edition: 1st edDescription: 1 online resource (714 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087226275
Subject(s): Genre/Form: Additional physical formats: Print version:: Global Trade and CustomsDDC classification:
  • 343.087
LOC classification:
  • K3943 .S938 2020
Online resources:
Contents:
Cover -- Title -- Copyright -- Preface -- Chapter 1: Setting the Scene -- Abbreviations -- 1.1. Introduction -- 1.1.1. General -- 1.1.2. International organizations in customs -- 1.1.2.1. World Trade Organization -- 1.1.2.2. World Customs Organization -- 1.1.2.3. Other customs regimes -- 1.1.2.3.1. ATA Convention and Istanbul Convention -- 1.1.2.3.2. TIR Convention -- 1.2. Classification of goods -- 1.2.1. Purpose of tariff classification -- 1.2.2. Nomenclature under the HS Convention -- 1.2.2.1. General overview of the system -- 1.2.2.2. Classification instruments -- 1.3. Rules of origin -- 1.3.1. Relevance of rules of origin -- 1.3.2. Non-preferential rules of origin -- 1.3.2.1. Wholly obtained goods -- 1.3.2.2. Last substantial transformation -- 1.3.2.2.1. Change in tariff classification -- 1.3.2.2.2. Value added/ad valorem percentage -- 1.3.2.2.3. Manufacturing or processing operations -- 1.3.2.2.4. WTO Harmonization Work Programme -- 1.3.3. Preferential origin rules -- 1.3.3.1. Insufficient working or processing/non-qualifying operations/minimal operations -- 1.3.3.2. Cumulation -- 1.3.4. Proof of origin -- 1.4. Customs value -- 1.4.1. The GATT/WCO customs valuation framework -- 1.4.2. Main rule: Transaction value -- 1.4.2.1. Elements to be included in the transaction value -- 1.4.2.2. No market restrictions -- 1.4.2.3. No additional conditions -- 1.4.2.4. Full price or adjustment -- 1.4.2.5. Related parties -- 1.4.3. Alternative valuation methods -- 1.4.3.1. Transaction value of identical merchandise -- 1.4.3.2. Transaction value of similar merchandise -- 1.4.3.3. Deductive method -- 1.4.3.4. Computed value method -- 1.4.3.5. The fall-back method -- Chapter 2: European Union -- Abbreviations -- Introduction -- 2.1. Classification of goods -- 2.1.1. Introduction of the tariff system -- 2.1.2. General rules for the interpretation of the CN.
2.1.2.1. Rule 1: Main headings prevail -- 2.1.2.2. Rule 2: Incomplete articles and sets -- 2.1.2.3. Rule 3: Goods classified under more than one description -- 2.1.2.4. Rule 4: Goods that cannot be classified under Rules 1-3 -- 2.1.2.5. Rule 5: Packaging items that accompany goods -- 2.1.2.6. Rule 6: Subheadings under which goods are classified -- 2.1.3. Binding tariff information -- 2.1.4. Case law and the role of the ECJ in classification disputes -- 2.2. Rules of origin -- 2.2.1. Introduction to the rules of origin -- 2.2.2. Non-preferential rules of origin -- 2.2.3. Preferential rules of origin -- 2.2.4. Proof of origin -- 2.2.5. Binding origin information -- 2.3. Customs valuation -- 2.3.1. Introduction and legal framework -- 2.3.2. Customs valuation methods -- 2.3.3. The definition of a sales transaction -- 2.3.4. First or last sale for export or domestic sale -- 2.3.5. Elements to be added to the transaction value -- 2.3.6. Elements deductible from the transaction value -- 2.3.7. Methods other than the transaction value method -- 2.3.7.1. Methods 2 to 4: Identical goods, similar goods, deductive/resale minus method -- 2.3.7.2. Method 5: Computed method -- 2.3.7.3. Method 6: Residual valuation provision -- 2.3.8. OECD and comparison to transfer pricing guidelines -- 2.4. Goods brought into domestic territory -- 2.4.1. Release for free circulation -- 2.4.2. Customs duties in the TFEU -- 2.4.3. Customs debt -- 2.4.3.1. Introduction -- 2.4.3.2. Notification of the customs debt -- 2.4.3.3. Payment, repayment and remission of the amount of duty -- 2.4.4. Concept of debtor -- 2.4.5. Concept of customs representation -- 2.4.5.1. Direct or indirect representation -- 2.4.5.2. Empowerment -- 2.4.6. Exemptions -- 2.4.6.1. Exemptions from customs duties in the European Union -- 2.4.6.2. Exemptions from other taxes levied on import into the European Union.
2.4.7. Anti-dumping -- 2.4.8. Subsidies, countervailing measures and safeguards -- 2.4.9. National import levies per EU Member State -- 2.5. Goods leaving the customs territory -- 2.5.1. Export of goods -- 2.5.2. Exporter of record -- 2.5.3. Export controls -- 2.6. Special procedures -- 2.6.1. External and internal transit procedures -- 2.6.1.1. TIR -- 2.6.2. Storage in customs warehouse and free zones -- 2.6.3. Temporary import and specific use -- 2.6.4. Processing -- 2.7. Customs authority audit -- 2.7.1. Decisions -- 2.7.2. Appeal procedures -- 2.7.3. Authorized economic operator (AEO) -- 2.7.3.1. Introduction -- 2.7.3.2. Application for AEO status -- Chapter 3: United States -- Abbreviations -- 3.1. Classification -- 3.1.1. Purpose of the classification -- 3.1.2. Nomenclature under the Harmonized Commodity Description and Coding System (HS) -- 3.1.3. HTSUS numbering system -- 3.1.4. Chapters, headings and subheadings -- 3.1.5. Section and chapter notes -- 3.1.6. GRIs -- 3.1.7. Additional US Rules of Interpretation -- 3.1.8. General Notes -- 3.1.9. Explanatory Notes -- 3.1.10. Binding rulings -- 3.1.11. Special classification issues -- 3.1.11.1. Classification pursuant to use -- 3.1.11.2. Classification pursuant to essential character -- 3.1.11.3. Classification of unassembled articles -- 3.2. Country of origin -- 3.2.1. Non-preferential country of origin -- 3.2.2. Country of origin for marking purposes -- 3.2.3. Country of origin for government procurement -- 3.2.4. Preferential country of origin -- 3.2.5. Certificates of origin -- 3.2.6. United States-Mexico-Canada Agreement -- 3.3. Customs valuation -- 3.3.1. Basis of appraisement -- 3.3.1.1. Exchange rate -- 3.3.2. First sale for export -- 3.3.3. Related-party pricing -- 3.3.4. Adjustments to the price actually paid/payable -- 3.3.5. Transactions not pursuant to a sale.
3.3.6. Advance valuation rulings -- 3.4. Goods brought into domestic territory -- 3.4.1. Persons involved in importation -- 3.4.1.1. Importer of record -- 3.4.1.2. Resident and non-resident IOR -- 3.4.1.3. Customs brokers -- 3.4.1.4. Special status -- 3.4.1.4.1. C-TPAT -- 3.4.1.4.2. ISA -- 3.4.2. Documents to be presented during the importation process -- 3.4.2.1. Entry -- 3.4.2.2. Entry documentation -- 3.4.2.3. Entry summary -- 3.4.2.4. Customs bond -- 3.4.2.5. Invoice requirements (for entry) -- 3.4.2.5.1. Invoice format -- 3.4.2.6. Packing list -- 3.4.2.7. Other US government agency requirements -- 3.4.2.8. Liquidation -- 3.4.3. Calculation of the customs debt -- 3.4.3.1. Duty rates -- 3.4.3.2. Additional fees -- 3.4.4. Remission and refund of payment of customs debt -- 3.4.4.1. Payment of duties and fees -- 3.4.4.2. Post-import adjustments and other possible post-import actions -- 3.4.4.2.1. Post-summary corrections -- 3.4.4.2.2. Protests -- 3.4.4.2.3. Judicial review of denial of a protest -- 3.4.4.2.4. Reconciliation -- 3.4.5. Customs status and release into free circulation -- 3.4.5.1. Pre-entry notification requirements -- 3.4.5.2. Customs examinations -- 3.4.5.3. Reduced rates of duty -- 3.4.5.4. Preferential trade claims -- 3.4.5.5. Chapter 98 of the HTSUS -- 3.4.5.6. Preferential agreements and FTAs -- 3.4.5.7. Customs duty deferral and refund -- 3.4.6. Excise duties and other consumption taxes -- 3.4.6.1. Sales and use tax -- 3.4.6.2. Excise taxes -- 3.4.7. Anti-dumping and countervailing duties -- 3.4.7.1. Anti-dumping duties -- 3.4.7.2. Countervailing duties -- 3.5. Goods leaving the customs territory -- 3.5.1. Persons involved in export -- 3.5.1.1. Automated Export System filing -- 3.5.1.2. Carrier responsibilities -- 3.5.1.3. Export licensing -- 3.5.1.4. Routed exports -- 3.5.2. Documents presented during the export process.
3.5.3. Export duties -- 3.5.4. Procedural formalities for export transactions -- 3.6. Special procedures -- 3.6.1. Bonded transportation -- 3.6.2. Carnets -- 3.6.3. US articles returned -- 3.6.3.1. US articles returned not advanced in value -- 3.6.3.2. US articles returned advanced in value -- 3.6.4. Temporary import under bond -- 3.6.5. FTZ -- 3.6.5.1. Location -- 3.6.5.2. Formation and operation -- 3.6.5.3. Production authority -- 3.6.5.4. Admission of merchandise -- 3.6.5.5. Status of merchandise in a zone -- 3.6.5.6. Advantages of operating in an FTZ -- 3.6.5.6.1. Duty deferral -- 3.6.5.6.2. No duty on re-exports -- 3.6.5.6.3. Avoidance of inverted tariffs -- 3.6.5.6.4. Production equipment -- 3.6.5.6.5. Supply chain and MPF benefits -- 3.6.5.6.6. State and local tax benefits -- 3.6.5.6.7. Obtaining domestic identity -- 3.6.5.6.8. Rectifying inadmissibility -- 3.6.5.6.9. Scrap and waste -- 3.6.5.6.10. Maintaining preferential status -- 3.6.5.6.11. Quotas -- 3.6.6. Drawback -- 3.6.6.1. Eligible duties, taxes and fees -- 3.6.6.2. Eligible export locations -- 3.6.6.3. Unused merchandise drawback -- 3.6.6.3.1. Exception for "basket provisions" -- 3.6.6.3.2. "Lesser of" rule -- 3.6.6.3.3. Excise tax limitations -- 3.6.6.4. Manufacturing drawback -- 3.6.6.5. Petroleum drawback -- 3.6.6.6. Other types of drawback -- 3.6.6.7. Drawback rights and assignment -- 3.6.6.8. Structuring transactions for drawback -- 3.6.7. Bonded warehouse -- 3.7. Customs authority audit -- 3.7.1. Audit process -- 3.7.1.1. CBP audit framework -- 3.7.1.2. The FA programme -- 3.7.1.3. Quick Response Audits -- 3.7.1.4. The Audit Survey programme -- 3.7.1.5. General examination authority -- 3.7.2. Penalties and interest -- 3.7.2.1. Penalties for fraud, gross negligence and negligence -- 3.7.2.1.1. Administrative process and enforcement of penalties.
3.7.2.1.2. Correction of errors or discrepancies.
Summary: Serving as a valuable reference tool, this book provides a comparative analysis of the customs rules in selected countries that play an important role in global trade.
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Cover -- Title -- Copyright -- Preface -- Chapter 1: Setting the Scene -- Abbreviations -- 1.1. Introduction -- 1.1.1. General -- 1.1.2. International organizations in customs -- 1.1.2.1. World Trade Organization -- 1.1.2.2. World Customs Organization -- 1.1.2.3. Other customs regimes -- 1.1.2.3.1. ATA Convention and Istanbul Convention -- 1.1.2.3.2. TIR Convention -- 1.2. Classification of goods -- 1.2.1. Purpose of tariff classification -- 1.2.2. Nomenclature under the HS Convention -- 1.2.2.1. General overview of the system -- 1.2.2.2. Classification instruments -- 1.3. Rules of origin -- 1.3.1. Relevance of rules of origin -- 1.3.2. Non-preferential rules of origin -- 1.3.2.1. Wholly obtained goods -- 1.3.2.2. Last substantial transformation -- 1.3.2.2.1. Change in tariff classification -- 1.3.2.2.2. Value added/ad valorem percentage -- 1.3.2.2.3. Manufacturing or processing operations -- 1.3.2.2.4. WTO Harmonization Work Programme -- 1.3.3. Preferential origin rules -- 1.3.3.1. Insufficient working or processing/non-qualifying operations/minimal operations -- 1.3.3.2. Cumulation -- 1.3.4. Proof of origin -- 1.4. Customs value -- 1.4.1. The GATT/WCO customs valuation framework -- 1.4.2. Main rule: Transaction value -- 1.4.2.1. Elements to be included in the transaction value -- 1.4.2.2. No market restrictions -- 1.4.2.3. No additional conditions -- 1.4.2.4. Full price or adjustment -- 1.4.2.5. Related parties -- 1.4.3. Alternative valuation methods -- 1.4.3.1. Transaction value of identical merchandise -- 1.4.3.2. Transaction value of similar merchandise -- 1.4.3.3. Deductive method -- 1.4.3.4. Computed value method -- 1.4.3.5. The fall-back method -- Chapter 2: European Union -- Abbreviations -- Introduction -- 2.1. Classification of goods -- 2.1.1. Introduction of the tariff system -- 2.1.2. General rules for the interpretation of the CN.

2.1.2.1. Rule 1: Main headings prevail -- 2.1.2.2. Rule 2: Incomplete articles and sets -- 2.1.2.3. Rule 3: Goods classified under more than one description -- 2.1.2.4. Rule 4: Goods that cannot be classified under Rules 1-3 -- 2.1.2.5. Rule 5: Packaging items that accompany goods -- 2.1.2.6. Rule 6: Subheadings under which goods are classified -- 2.1.3. Binding tariff information -- 2.1.4. Case law and the role of the ECJ in classification disputes -- 2.2. Rules of origin -- 2.2.1. Introduction to the rules of origin -- 2.2.2. Non-preferential rules of origin -- 2.2.3. Preferential rules of origin -- 2.2.4. Proof of origin -- 2.2.5. Binding origin information -- 2.3. Customs valuation -- 2.3.1. Introduction and legal framework -- 2.3.2. Customs valuation methods -- 2.3.3. The definition of a sales transaction -- 2.3.4. First or last sale for export or domestic sale -- 2.3.5. Elements to be added to the transaction value -- 2.3.6. Elements deductible from the transaction value -- 2.3.7. Methods other than the transaction value method -- 2.3.7.1. Methods 2 to 4: Identical goods, similar goods, deductive/resale minus method -- 2.3.7.2. Method 5: Computed method -- 2.3.7.3. Method 6: Residual valuation provision -- 2.3.8. OECD and comparison to transfer pricing guidelines -- 2.4. Goods brought into domestic territory -- 2.4.1. Release for free circulation -- 2.4.2. Customs duties in the TFEU -- 2.4.3. Customs debt -- 2.4.3.1. Introduction -- 2.4.3.2. Notification of the customs debt -- 2.4.3.3. Payment, repayment and remission of the amount of duty -- 2.4.4. Concept of debtor -- 2.4.5. Concept of customs representation -- 2.4.5.1. Direct or indirect representation -- 2.4.5.2. Empowerment -- 2.4.6. Exemptions -- 2.4.6.1. Exemptions from customs duties in the European Union -- 2.4.6.2. Exemptions from other taxes levied on import into the European Union.

2.4.7. Anti-dumping -- 2.4.8. Subsidies, countervailing measures and safeguards -- 2.4.9. National import levies per EU Member State -- 2.5. Goods leaving the customs territory -- 2.5.1. Export of goods -- 2.5.2. Exporter of record -- 2.5.3. Export controls -- 2.6. Special procedures -- 2.6.1. External and internal transit procedures -- 2.6.1.1. TIR -- 2.6.2. Storage in customs warehouse and free zones -- 2.6.3. Temporary import and specific use -- 2.6.4. Processing -- 2.7. Customs authority audit -- 2.7.1. Decisions -- 2.7.2. Appeal procedures -- 2.7.3. Authorized economic operator (AEO) -- 2.7.3.1. Introduction -- 2.7.3.2. Application for AEO status -- Chapter 3: United States -- Abbreviations -- 3.1. Classification -- 3.1.1. Purpose of the classification -- 3.1.2. Nomenclature under the Harmonized Commodity Description and Coding System (HS) -- 3.1.3. HTSUS numbering system -- 3.1.4. Chapters, headings and subheadings -- 3.1.5. Section and chapter notes -- 3.1.6. GRIs -- 3.1.7. Additional US Rules of Interpretation -- 3.1.8. General Notes -- 3.1.9. Explanatory Notes -- 3.1.10. Binding rulings -- 3.1.11. Special classification issues -- 3.1.11.1. Classification pursuant to use -- 3.1.11.2. Classification pursuant to essential character -- 3.1.11.3. Classification of unassembled articles -- 3.2. Country of origin -- 3.2.1. Non-preferential country of origin -- 3.2.2. Country of origin for marking purposes -- 3.2.3. Country of origin for government procurement -- 3.2.4. Preferential country of origin -- 3.2.5. Certificates of origin -- 3.2.6. United States-Mexico-Canada Agreement -- 3.3. Customs valuation -- 3.3.1. Basis of appraisement -- 3.3.1.1. Exchange rate -- 3.3.2. First sale for export -- 3.3.3. Related-party pricing -- 3.3.4. Adjustments to the price actually paid/payable -- 3.3.5. Transactions not pursuant to a sale.

3.3.6. Advance valuation rulings -- 3.4. Goods brought into domestic territory -- 3.4.1. Persons involved in importation -- 3.4.1.1. Importer of record -- 3.4.1.2. Resident and non-resident IOR -- 3.4.1.3. Customs brokers -- 3.4.1.4. Special status -- 3.4.1.4.1. C-TPAT -- 3.4.1.4.2. ISA -- 3.4.2. Documents to be presented during the importation process -- 3.4.2.1. Entry -- 3.4.2.2. Entry documentation -- 3.4.2.3. Entry summary -- 3.4.2.4. Customs bond -- 3.4.2.5. Invoice requirements (for entry) -- 3.4.2.5.1. Invoice format -- 3.4.2.6. Packing list -- 3.4.2.7. Other US government agency requirements -- 3.4.2.8. Liquidation -- 3.4.3. Calculation of the customs debt -- 3.4.3.1. Duty rates -- 3.4.3.2. Additional fees -- 3.4.4. Remission and refund of payment of customs debt -- 3.4.4.1. Payment of duties and fees -- 3.4.4.2. Post-import adjustments and other possible post-import actions -- 3.4.4.2.1. Post-summary corrections -- 3.4.4.2.2. Protests -- 3.4.4.2.3. Judicial review of denial of a protest -- 3.4.4.2.4. Reconciliation -- 3.4.5. Customs status and release into free circulation -- 3.4.5.1. Pre-entry notification requirements -- 3.4.5.2. Customs examinations -- 3.4.5.3. Reduced rates of duty -- 3.4.5.4. Preferential trade claims -- 3.4.5.5. Chapter 98 of the HTSUS -- 3.4.5.6. Preferential agreements and FTAs -- 3.4.5.7. Customs duty deferral and refund -- 3.4.6. Excise duties and other consumption taxes -- 3.4.6.1. Sales and use tax -- 3.4.6.2. Excise taxes -- 3.4.7. Anti-dumping and countervailing duties -- 3.4.7.1. Anti-dumping duties -- 3.4.7.2. Countervailing duties -- 3.5. Goods leaving the customs territory -- 3.5.1. Persons involved in export -- 3.5.1.1. Automated Export System filing -- 3.5.1.2. Carrier responsibilities -- 3.5.1.3. Export licensing -- 3.5.1.4. Routed exports -- 3.5.2. Documents presented during the export process.

3.5.3. Export duties -- 3.5.4. Procedural formalities for export transactions -- 3.6. Special procedures -- 3.6.1. Bonded transportation -- 3.6.2. Carnets -- 3.6.3. US articles returned -- 3.6.3.1. US articles returned not advanced in value -- 3.6.3.2. US articles returned advanced in value -- 3.6.4. Temporary import under bond -- 3.6.5. FTZ -- 3.6.5.1. Location -- 3.6.5.2. Formation and operation -- 3.6.5.3. Production authority -- 3.6.5.4. Admission of merchandise -- 3.6.5.5. Status of merchandise in a zone -- 3.6.5.6. Advantages of operating in an FTZ -- 3.6.5.6.1. Duty deferral -- 3.6.5.6.2. No duty on re-exports -- 3.6.5.6.3. Avoidance of inverted tariffs -- 3.6.5.6.4. Production equipment -- 3.6.5.6.5. Supply chain and MPF benefits -- 3.6.5.6.6. State and local tax benefits -- 3.6.5.6.7. Obtaining domestic identity -- 3.6.5.6.8. Rectifying inadmissibility -- 3.6.5.6.9. Scrap and waste -- 3.6.5.6.10. Maintaining preferential status -- 3.6.5.6.11. Quotas -- 3.6.6. Drawback -- 3.6.6.1. Eligible duties, taxes and fees -- 3.6.6.2. Eligible export locations -- 3.6.6.3. Unused merchandise drawback -- 3.6.6.3.1. Exception for "basket provisions" -- 3.6.6.3.2. "Lesser of" rule -- 3.6.6.3.3. Excise tax limitations -- 3.6.6.4. Manufacturing drawback -- 3.6.6.5. Petroleum drawback -- 3.6.6.6. Other types of drawback -- 3.6.6.7. Drawback rights and assignment -- 3.6.6.8. Structuring transactions for drawback -- 3.6.7. Bonded warehouse -- 3.7. Customs authority audit -- 3.7.1. Audit process -- 3.7.1.1. CBP audit framework -- 3.7.1.2. The FA programme -- 3.7.1.3. Quick Response Audits -- 3.7.1.4. The Audit Survey programme -- 3.7.1.5. General examination authority -- 3.7.2. Penalties and interest -- 3.7.2.1. Penalties for fraud, gross negligence and negligence -- 3.7.2.1.1. Administrative process and enforcement of penalties.

3.7.2.1.2. Correction of errors or discrepancies.

Serving as a valuable reference tool, this book provides a comparative analysis of the customs rules in selected countries that play an important role in global trade.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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