Read Anywhere and on Any Device!

Subscribe to Read | $0.00

Join today and start reading your favorite books for Free!

Read Anywhere and on Any Device!

  • Download on iOS
  • Download on Android
  • Download on iOS

Customs Law (Law Casebook)

Customs Law (Law Casebook)

Lawrence M. Friedman
0/5 ( ratings)
As the world’s largest economy, the United States imports and exports more merchandise than any other country. Customs Law covers the “nuts and bolts” of laws administered by U.S. Customs and Border Protection , the agency charged with regulating imports into the U.S. and collecting duties, import fees, and related taxes. Those laws and regulations center on the tariff classification of merchandise under the Harmonized System , the valuation of goods under the GATT Valuation Agreement, and the rules for determining “country of origin.” The book also covers the entry and recordkeeping process for imports, intellectual property protection, CBP’s penalty regime, the use of preferential trade programs , marking requirements, and the relationship of income tax transfer pricing rules in determining how inter-company pricing impacts declared customs values and, thus, global corporate income taxes. The system of judicial review by the U.S. Court of International Trade and U.S. Court of Appeals for the Federal Circuit is also covered.  Finally, the book summarizes the requirements of 47 other federal agencies that CBP is charged with administering and enforcing with respect to imported merchandise. “...I received your 'Customs Law' on Friday from Amazon and spent three days reading it thereafter. I honestly can’t put it down! It is a great piece of work in my opinion, long overdue, and I have recommended it already to others. The book is a priceless 'uber-review'.” — Neil Mooney, Attorney-at-Law  
Language
English
Pages
788
Format
Kindle Edition
Publisher
Carolina Academic Press
Release
January 01, 2012

Customs Law (Law Casebook)

Lawrence M. Friedman
0/5 ( ratings)
As the world’s largest economy, the United States imports and exports more merchandise than any other country. Customs Law covers the “nuts and bolts” of laws administered by U.S. Customs and Border Protection , the agency charged with regulating imports into the U.S. and collecting duties, import fees, and related taxes. Those laws and regulations center on the tariff classification of merchandise under the Harmonized System , the valuation of goods under the GATT Valuation Agreement, and the rules for determining “country of origin.” The book also covers the entry and recordkeeping process for imports, intellectual property protection, CBP’s penalty regime, the use of preferential trade programs , marking requirements, and the relationship of income tax transfer pricing rules in determining how inter-company pricing impacts declared customs values and, thus, global corporate income taxes. The system of judicial review by the U.S. Court of International Trade and U.S. Court of Appeals for the Federal Circuit is also covered.  Finally, the book summarizes the requirements of 47 other federal agencies that CBP is charged with administering and enforcing with respect to imported merchandise. “...I received your 'Customs Law' on Friday from Amazon and spent three days reading it thereafter. I honestly can’t put it down! It is a great piece of work in my opinion, long overdue, and I have recommended it already to others. The book is a priceless 'uber-review'.” — Neil Mooney, Attorney-at-Law  
Language
English
Pages
788
Format
Kindle Edition
Publisher
Carolina Academic Press
Release
January 01, 2012

Rate this book!

Write a review?

loader