In a decision with potentially far-reaching effects, the Court of Appeals for the Federal Circuit (the “CAFC”) recently held that liability for import violations can extend to persons other than an Importer of Record (IOR) in section 1592 penalty cases (19 U.S.C. § 1592). In United States v. Trek Leather, Inc., and Harish Shadadpuri, Ct….
As this year comes to an end, companies of all sizes and in all kinds of industries, involved in international trade, are (or should be) asking this question: How successful were our international marketing efforts in 2014? I have found that three fundamental factors largely determine the success of a company’s international marketing efforts. I…
As we approach the 13th anniversary of the catastrophic attacks on September 11, 2001; I stopped to ponder the plethora of regulatory changes and new programs that have been imposed upon companies engaged in global business in the post 9/11 era. In 2008 theAmerican Association of Exporters and Importers (AAEI) published The American Trader’s Guide…
Throughout the country there are Economic Development groups or Business Development organizations providing funding for accelerating exports and stimulate the economy in their region. One way to increase exports is to provide funds for export education to businesses. The education in turn gives businesses the tools and confidence to expand or enter exporting arena. Recently…
It is that time of year when soon you will be requesting NAFTA documentation or being asked to provide NAFTA (or country of origin) documentation for parts you sell. In many cases, you will be doing both, soliciting and fulfilling requests. In this issue, we are concentrating on Audits. This could be a very time-consuming…
From a Former Customs Auditor’s Perspective Co-written by George R. Tuttle, III and Cindy Deleon In January 2014, Customs and Border Protection (CBP) announced plans to update its rules on conducting Focused Assessments (FAs). Some of the changes seem subtle, however, upon closer examination, they can have a significant impact on the scope, sampling, review…
Practical Advice from NAFTA’s “Front Lines” 9. No HTS code? No NAFTA. Most of the preference criteria require an understanding of the HTS (the HTS is based on the international Harmonized Commodity Coding and Classification System, which has been established by the World Customs Organization). Virtually all countries base their tariff schedules on the HTS,…
Practical Advice from NAFTA’s “Front Lines” 4. Don’t sweat the small stuff. The seven percent de minimis rule (i.e. non-originating parts/costs making up less than seven percent of the total cost) can simplify the origination process. If non-originating materials do not meet the tariff change rules they may be ignored, as long as their aggregate value…
What have we learned? In the global trade world, we are celebrating 20 years of NAFTA. Looking back we realize how much NAFTA has matured and evolved into the world’s largest trade treaty. In this series of emails, we will be providing you with history, facts, and some tips to take a look at…
Avoid Paying VAT on IMMEX/Maquila Operations In-Depth Value Add Tax (VAT) Certification Process Agenda: General analysis of the tax and customs Reforms. VAT on sales, definitive imports, and temporary imports. Benefits of Certification. How to complete the application and gather required documents. Analysis and strategies for completing the application. Importance of having an updated…
By Karin L. Bogue Companies involved in international trade understand that laws, regulations, and government expectations change regularly. By the time the organization gets used to one regulation, the government changes the rules. These frequent changes and the nature of the business make it necessary for international compliance employees and other stakeholders to keep track…
Letter to Global Training Instructor Hello John, Don’t know if you will remember me since it has been a while since I attended all your seminars here in Cleveland and we had you out to our facility to give us a couple of presentation on INCOTERMS and Export Compliance for our CSR’s & Sales people….
