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Related Tariff Issues

Under special circumstances, U.S. companies can take advantage of certain customs provisions to reduce or eliminate the tariff-related costs of moving goods across borders.

Foreign-Trade Zone

A foreign-trade zone is a designated location in the United States where companies can use special procedures that help encourage U.S. activity and value added – in competition with foreign alternatives – by allowing delayed or reduced duty payments on foreign merchandise, as well as other savings.

Duty Drawback

A refund of customs duties paid on imported merchandise which is (a) used to manufacture articles which are subsequently exported from the United States or (b) exported unused.

ATA Carnet

Temporary importation provisions are an important tool for companies who want to show their products in foreign markets or for professionals bringing tools of the trade into a foreign country for a limited period of time.