U.S. Customs A Practitioner's Guide to Principles, Processes, and Procedures

by Sherman, Michael D.; Jarreau, Steven J.; Brew, John B.

• ISBN13: 9781604424508
• ISBN10: 1604424508
• Edition: 12th
• Format: Paperback
• Copyright: 2010-05-16
• Publisher: American Bar Association

Summary

Provides general overview and addresses three major areas of interest for all importers (compliance, enforcement, trade security). The book covers: -Fundamental elements of lawful importation, i.e., the importation process itself, classification, valuation, marking, and duty savings opportunities -Importer's recordkeeping obligations -Administrative and judicial review of CBP's decisions -CBP's auditing of importers' operations to determine compliance -Liquidated damages, penalties, and seizures -Government efforts to assure cargo security in aftermath of September 11.

Author Biography

JAC FITZ-ENZ is acknowledged worldwide as the father of human capital strategic analysis and measurement. As founder of Saratoga Institute, he developed the first international HR benchmarks. He was named by HR World as one of the Top 5 HR Management Gurus and cited by HR Magazine as one who has significantly changed the field. He has authored a dozen books, including the award-winning The ROI of Human Capital, and his column "Leading Edge" appears monthly in Talent Management. He lives in San Jose, California, and can be reached at [e-mail].

Table of Contents

Contributing Authors	p. v
Editors' Acknowledgments	p. xiii
Introduction and Overview	p. 1
Clearing Customs: The Importation, Entry, and Liquidation Process	p. 9
The Harmonized Tariff Schedule of the United States and Tariff Classification	p. 39
The Valuation of Imported Merchandise	p. 63
The Country of Origin of Imported Merchandise and Marking Requirements	p. 85
Duty Savings Opportunities: Introduction to Trade Agreements, Unilateral Preference Programs, and Other Duty Savings Mechanisms	p. 105
Maintaining Importation Documents: Recordkeeping Obligations	p. 147
Administrative and Judicial Review of U.S. Customs and Border Protection Decisions	p. 155
Customs and Border Protection's Examination of Importers' Operations: The Focused Assessment	p. 179
Ensuring Compliance with Basic Customs Requirements: Customs Bonds and Liquidated Damages	p. 191
Customs and Border Protection's Authority to Assess Monetary Penalties and to Seize an Importer's Merchandise	p. 201
Security and Trade Facilitation	p. 233
Index	p. 253
Table of Contents provided by Ingram. All Rights Reserved.