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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.

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Duty Drawback Claims Automatic Only After an Entry’s Liquidation 'Becomes Final,' DOJ Says
January 23, 2024 by Kathryn Nucci|Litigation

An importer’s duty drawback claim was not automatically liquidated after one year because that importer failed to file the necessary paperwork, as the entries its drawback claim was made on had liquidated but not “become final,” the U.S. said Jan. 19 in response to comments on its motion for summary judgment (Performance Additives v. U.S., CIT # 22-00044).

Topics:Court of International Trade activity, CBP CROSS Rulings
CIT Grants Stipulation of Facts, Gives Reimported Swimsuits Duty-Free Treatment
January 19, 2024 |Bulletin

The Court of International Trade on Jan. 19 granted a stipulation of facts and joint motion for judgment from importer SGS Sports and the U.S. in a customs spat on the classification of reimported swimsuits. Judge Jennifer Choe-Groves said that, per the stipulation of facts, SGS Sports' entries qualify for duty-free treatment under Harmonized Tariff Schedule subheading 9801.00.20.

Topics:Court of International Trade activity, Tariff classification rulings
CIT Holds Oral Argument on US 'Exhaustion' Defense in Ninestar's UFLPA Entity List Case
January 19, 2024 by Jacob Kopnick|Top News

NEW YORK -- The Court of International Trade held oral argument on Jan. 18 in Chinese exporter Ninestar's case challenging its placement on the Uyghur Forced Labor Prevention Act Entity List, addressing the company's motion for a preliminary injunction against its listing and its bid to unseal and unredact the record in the case (Ninestar Corp. v. U.S., CIT # 23-00182).

Topics:Court of International Trade activity, Uyghur Forced Labor Prevention Act (UFLPA), UFLPA Entity List Litigation