Trade Law Daily is a service of Warren Communications News.
Subscriber Login

Customs duty

A customs duty is a tariff or tax which a country imposes on goods when they are transported across international borders. Customs Duties are used to protect countries' economies, residents, jobs, and environments, by limiting the flow of imported merchandise, especially restricted and prohibited goods, into the country. The Customs duty rate is a percentage determined by the value of the article purchased in the foreign country and not based on quality, size, or weight. U.S. customs duties are listed in the Harmonized Tariff Schedule of the United States.

to
articlessource documents
Refine Topic Search
Clear Terms

Search Primer

Term list: Separate terms with spaces, not commas or semicolons.

Multi-word term: Place inside quotes to ensure an exact match (e.g. "surrogate value").

Acronyms: Use all capital letters to ensure the search is not looking for that letter sequence instead. (e.g., CIT).

Required term: If a term must be included in any resulting articles, prefix it with a plus sign (e.g., CBP +ruling).

Excluded term: If a term should be excluded from any articles being found, prefix it with a minus sign (e.g., ruling -NY).

Simplest form: Use the simplest form of a term (e.g. "russian export control" instead of "russian export controls") or "entity list" instead of "entity listing" or "entity listed").

CIT Orders CBP to Reliquidate Importers’ Products, Refund Most of Section 301 Duties
May 9, 2024 by Kathryn Nucci|Bulletin

In a May 9 ruling, Court of International Trade Judge Claire Kelly held that importer Kent Displays’ children’s e-writing tablets from China were finished electronic goods under Harmonized Tariff Schedule heading 8543, as the government argued, not duty-free LCD screens under heading 9301, as the importer claimed. The holding mooted the dispute about whether Kent’s entry was exempt from Section 301 duties, as at the time the goods were imported, the tariff doesn't cover the relevant tariff subheading. Instead, the importer will owe a 2.6% duty (Kent Displays v. U.S., CIT # 20-00156).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, CBP CROSS Rulings
Importer Moves to Set Aside Dismissal of Customs Suit Due to Calendaring Mistake
May 7, 2024 by Jacob Kopnick|Litigation

Importer van Gelder on May 3 moved to set aside the Court of International Trade's dismissal of its case for failure to prosecute, arguing that its counsel "overlooked -- by virtue of a calendaring mistake" -- the new deadline for the case after it was extended on the customs case management calendar (van Gelder v. U.S., CIT # 21-00160).

Topics:Court of International Trade activity
WTO Members Talk Improving Committee on Rules of Origin
May 3, 2024 by Jacob Kopnick|WTO

World Trade Organization members taking part in the Committee on Rules of Origin's April 29 meeting discussed ways to improve the "functioning of the committee" and use digital tools to "facilitate the work of delegates," the WTO said. Members discussed various measures to improve the committee, which included revamping the "rules of origin gateway page on the WTO website" by adding a guide for new delegates on the committee's work and an events page.

Topics:Country of origin cases