Import and Customs Law Handbook »

MICHAEL J. HORTON is an attorney based in Oakland, California. A former officer of the United States Customs Service, he has practiced Customs law exclusively since 1977.

Horton, a former customs official, provides a convenient guide to the laws and procedures used by U.S. Customs to process imported merchandise.

Preface

Rules, Procedures, and Laws Every Importer Must Know

The U.S. Customs Service

Classification of Merchandise

Appraisement of Merchandise

Beginning and Ending Formalities

The Three Most Important Legal Obligations

Country of Origin Marking Requirements

Recordkeeping and Inspection of Records by Customs

Troubleshooting Import Transactions

Methods for Achieving Customs Compliance

Helpful Things to Know About Importing Merchandise Into the United States

Communications between U.S. Customs and the Importer

How U.S. Customs Redresses Its Wrongs

Duty Exemptions, Special Rate Programs, and

Temporary Importations

Duty Drawback and Duty Relief for Damaged Goods

Customs Bonded Warehouses and Foreign Trade Zones

Protection for Trademarks, Trade Names and Copyrights

Administrative Rulings Issued by Customs

Appendixes

Bibliography

Index