Importing into the United States a guide for Commercial Importers a notice To Our Readers
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Treatment of GoodsMerchandise lawfully brought into these zones may be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, tested, repaired, sampled, salvaged, relabeled, destroyed, processed, graded, cleaned, mixed with foreign or domestic merchandise, or otherwise manipulated or manufactured. Merchandise imported for use in the zone, such as construction materials or production equipment, may be admitted into the zone and assembled prior to entry for consumption. Payment of duty would be deferred until such equipment goes into use as production equipment in a Board-authorized activity. The Foreign-Trade Zones Board may at any time order any goods, process or treatment to be excluded from the zone if, in its judgment, they would be detrimental to the public interest, health or safety. Any resulting merchandise would thereafter have to be exported. When foreign goods are admitted to a zone in privileged foreign status, the importer may choose to have the merchandise treated, for tariff purposes, in the same condition as it was at the time of admission to the zone. By choosing this status, the importer “freezes” the goods’ rate of duty and tariff classification in their condition at the time of filing the application for privileged foreign status. The rate of duty in force when privileged foreign status was chosen will apply regardless of when the merchandise is entered into United States customs territory, even though its condition or form may have been changed by processing in the zone. By selecting nonprivileged foreign status, the importer chooses to have the merchandise treated, for tariff purposes, in its condition and quantity as it is constructively transferred from the zone into United States customs territory and entered for consumption. In most instances the importer may choose the status of the merchandise when it is admitted to the zone. The Foreign-Trade Zones Board may require that certain commodities be placed in privileged foreign status because of certain trade requirements such as antidumping and countervailing-duty considerations. Merchandise may be considered exported, for customs or other purposes, upon its admission to a zone in zone‑restricted status; however, the merchandise taken into a zone under zone‑restricted status must be for the sole purpose of exportation, destruction (except destruction of distilled spirits, wines, and fermented malt liquors) or storage. An important feature of foreign-trade zones for foreign merchants entering the American market is that the goods may be brought to the threshold of the market, making immediate delivery certain and avoiding possible cancellation of orders due to shipping delays. Producing articles in zones through the combined use of domestic and foreign materials makes it unnecessary to send domestic materials abroad for manufacture or to pay duty or obtain a bond for foreign materials that have been imported for this purpose. Duty on foreign goods involved in such processing or manufacture are calculated only on the actual quantity of the foreign goods incorporated into the merchandise and transferred from a zone for entry into the commerce of the United States. Allowances are made for unrecoverable waste resulting from such manufacture or manipulation, thereby eliminating payment of duty except on the articles that are actually entered. Recoverable waste will be placed in privileged foreign status and will be dutiable according to the condition it was in when it was admitted to the zone and according to the quantity entered into the commerce of the United States. The Foreign-Trade Zones Act also allows exhibiting merchandise within a zone. Zone facilities may be utilized for the full exhibition of foreign merchandise for an unlimited length of time with no requirement for exportation or payment of duty. Merchandise exhibited in a zone would be held under the operator’s bond. Thus, the owner of goods in a zone may display the goods where they are stored, establish his or her own showrooms, or join with other importers to display merchandise in a permanent exhibition. The importer may also sell from stock in a zone wholesale quantities. Retail trade is prohibited in zones. Domestic merchandise may be taken into a zone and, providing its identity is maintained in accordance with regulations, may be returned to customs territory free of quotas, duty, or tax, even though while in the zone it may have been combined with or made part of other articles. However, domestic distilled spirits, wine, and beer, and a limited number of other kinds of merchandise generally may not be processed while in the zone. AdvantagesManipulation and manufacture in a zone may produce cost savings. For example, many products shipped to a zone in bulk can be dried, sorted, graded, cleaned, bagged or packed, resulting in savings of duties and taxes on moisture taken from content or dirt removed and culls thrown out. Damaged packages or broken bottles can be removed from shipments of packaged or bottled goods. If evaporation results during shipment or while goods are stored in the zone, contents of barrels or other containers can be regauged and savings obtained, as duty is not payable on the portions lost or removed. In other words, the contents of barrels or other containers can be measured at the time of transfer to customs territory to insure that duty is not charged on any portion lost to evaporation, leakage, breakage, or otherwise. These operations may also be conducted in bonded warehouses.Savings in shipping charges, duty, and taxes may also result from such operations as shipping unassembled or disassembled furniture, machinery, etc., to the zone and assembling or reassembling it there. Merchandise otherwise up to standard may be re-marked or relabeled in the zone (or bonded warehouse) to conform to requirements for entry into the commerce of the United States. Re-marking or relabeling that is misleading is not permitted in the zone. Substandard foods and drugs may, in certain cases, be reconditioned to meet the requirements of the Food, Drug, and Cosmetic Act. There is no time limit on how long foreign merchandise may be stored in a zone or when it must be entered into United States customs territory, re-exported, or destroyed. 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