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Customs Law (Carolina Academic Press Law Casebook) by Damon V. Pike,Lawrence M. Friedman

By Damon V. Pike,Lawrence M. Friedman

As the world’s greatest economic system, the USA imports and exports extra item than the other kingdom. Customs Law covers the “nuts and bolts” of legislation administered through U.S. Customs and Border defense (“CBP”), the organization charged with regulating imports into the U.S. and gathering tasks, import charges, and similar taxes. these legislation and laws heart at the tariff class 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 principles (both preferential and non-preferential) for identifying “country of origin.” The e-book additionally covers the access and recordkeeping technique for imports, highbrow estate safety, CBP’s penalty regime, using preferential alternate courses (specifically interpreting the North American loose exchange contract and its attendant ideas of starting place and nearby worth content material calculations), marking specifications, and the connection of source of revenue tax move pricing ideas in settling on how inter-company pricing affects declared customs values and, therefore, international company source of revenue taxes. The procedure of judicial assessment through the U.S. courtroom of overseas exchange and U.S. courtroom of Appeals for the Federal Circuit is usually covered.  ultimately, the e-book summarizes the necessities of forty seven different federal organisations that CBP is charged with administering and imposing with appreciate to imported merchandise.

“...I obtained your 'Customs legislation' on Friday from Amazon and spent 3 days analyzing it thereafter. I in truth can’t positioned it down! it's a nice piece of labor for my part, lengthy late, and i've suggested it already to others. The e-book is a valuable 'uber-review'.” — Neil Mooney, Attorney-at-Law


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