A refund or remission, in whole or in part, of a Customs duty, internal revenue tax, or fee lawfully assessed or collected because of a particular use made of the… Read More

A tax on imports. In a foreign-trade zone, duties are not payable until the merchandise exits the zone and is entered into the commerce of the United States.

The price actually paid or payable for the foreign sourced material in the transaction that caused the material to be admitted into the zone, less, if included, international shipment and… Read More

A refund or remission, in whole or in part, of a Customs duty, internal revenue tax, or fee lawfully assessed or collected because of a particular use made of the… Read More

Merchandise of every description (except articles specifically and absolutely prohibited by statute) that has been (1) grown, produced or manufactured in the United States and not exported there from, or… Read More

A procedure for delivery of merchandise to an FTZ without prior application and approval on CF 214; designed for shipments where ordering and timing are under the control of the… Read More

The complete destruction of articles or merchandise to the extent that they have no commercial value. Any residue from the destruction within a zone, which is determined to be without… Read More

An act or omission that will result in a claim for duties, taxes, charges, or liquidated damages under the FTZ Operator’s Bond.

The voluntary discontinuation of the activation of an entire Zone Site or Subzone by the Grantee or Operator. Discontinuance of the activated status of only a part of a Zone… Read More