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About Customs - A Practitioner's Guide to Principles, Processes and Procedures
This practical guide to U.S. customs law and regulations--written with minimal "legalese"--clearly explains importers' legal obligations, rights, and responsibilities. It also assists practitioners in spotting customs issues that are likely to arise in particular contexts and to provide practical insights into implications and how issues should be addressed. The book provides a general overview and addresses the three major areas of interest for all importers (compliance, enforcement, and trade security). The book covers:
The fundamental elements of a lawful importation, i.e., the importation process itself, classification, valuation, marking, and duty savings opportunities
Importer's recordkeeping obligations
Administrative and judicial review of CBP's decisions
CBP's auditing of importers' operations to determine the extent of compliance
Liquidated damages, penalties, and seizures
Government efforts to assure cargo security in the aftermath of September 11
