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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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CIT Says Deemed Liquidation of Duty Drawback Claims Occurs When Claim Is Liquidated and Final
May 31, 2024 |Bulletin

The Court of International Trade on May 31 said that duty drawback claims are deemed liquidated after one year, as long as the underlying import entries are liquidated and final, and that "finality" is defined as the end of the 180-day protest window for the underlying entry. As a result of this clarification, Judge Jane Restani granted one of importer Performance Additives' duty drawback claims on its polymer and plastic chemical entries. The other claim's entries weren't liquidated and final on its one-year anniversary, precluding deemed liquidation.

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases
Trade Court Rejects US Reconsideration Bid in Lost Customs Bond Penalty Suit Against Surety
May 30, 2024 by Jacob Kopnick|Top News

The Court of International Trade on May 28 rejected the government's motion for partial reconsideration of the court's decision finding that the government violated the "implied contractual term" of reasonableness in waiting eight years to demand payment from surety Aegis Security Insurance Co. on a customs bond.

Topics:Court of International Trade activity, Country of origin cases
On Appeal, Importer Pushes Back Against CIT Reasoning That Planners Were Diaries
May 29, 2024 by Kathryn Nucci|Top News

The Court of International Trade was wrong to rule that imported calendar planners should be classified by CBP as diaries instead of calendars, the importer said in its opening brief to the U.S. Court of Appeals for the Federal Circuit on May 24 (Blue Sky The Color of Imagination v. U.S., Fed. Cir. # 24-1710).

Topics:Court of International Trade activity, Tariff classification rulings, Court of Federal Appeals Trade activity, Country of origin cases, Harmonized Tariff Schedule, CBP CROSS Rulings