Author: Bruce Leeds

Deductive Reasoning – Deducting Expenses or Asking for Trouble?

By Bruce Leeds, Senior Counsel, Braumiller Law Group Acme Corporation receives a shipment by ocean freight from Japan. The terms of shipment on the purchase order are CIF Long Beach, California, meaning the price includes the cost of the goods plus prepaid ocean freight and insurance from Japan to Long Beach. The commercial invoice accompanying

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Trade Tariffs

President Announces Special Duties on Chinese Products

By Bruce Leeds, Senior Counsel, Braumiller Law Group On March 22, the President announced that the United States will be imposing special duties on certain Chinese products in retaliation for claimed theft of U.S. intellectual property rights and the use of pressure and intimidation to obtain trade secrets.   The proposed actions against China also included

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Commodity Jurisdiction – You Have to Get it Right!

By Bruce Leeds, Senior Counsel , Braumiller Law Group Let’s assume you are the export control person for Acme Electronics (Acme), a producer of high tech and aerospace products.  Acme has just landed a major contract with a foreign customer.  Under the contract Acme will be exporting products and technical data and providing training and

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TIB or Not to TIB – That is the Question

By: Bruce Leeds, Senior Counsel Heading 9813 in Subchapter XIII of the Harmonized Tariff Schedule contains the provisions for temporary imports under bond commonly referred to as TIB entries. TIBs are for articles ordinarily subject to duty and/or a Merchandise Processing Fee (MPF) and are temporarily imported for certain purposes, and are subsequently exported or

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Looking for Assists in All the Right Places

If you are responsible for customs compliance at an importing company, or if you are a customs broker consulting with your clients, among of the most important things to be aware of and properly declare are “assists”. The official definition of “assists” is found in Part 152.101 of the Customs Regulations. I have my own

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An Update on HTS 9801.00.10 – You Can’t Call it AGR Anymore

By: Bruce H. Leeds, Senior Counsel In April of this year, the President signed the Trade Facilitation & Trade Enforcement Act of 2015. One of the provisions in this legislation reworded HTS 9801.00.10 to add the language “or any other products when returned within 3 years after having been exported.”  This addition meant that goods

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Returned Goods – Challenges & Changes

By: Bruce H. Leeds, Senior Counsel I have sometimes joked about “Newton’s Law of Export-Import” that “whatever goes out comes back.” Often a company becomes an importer simply because they exported something and either the product (or part of the product), is returned to the U.S.  In fact, imports of returned goods to the U.S.

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Iran Sanctions – Time to Trade With Iran?

By: Bruce Leeds, Senior Counsel January 16, 2016 was Implementation Day for reduced international sanctions with Iran. Now you can freely carry on trade with Iran – right?  Well….you can import pistachios and carpets, but beyond that most of the sanctions are still in place. What happened on Jan. 16 is that many of the

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Rules of Origin under the Trans-Pacific Partnership

By: Bruce H. Leeds, Senior Counsel Let us start by observing that the Trans-Pacific Partnership (TPP) has not been ratified by the United States and other participating countries, and acknowledge that the treaty is controversial. Accordingly, we will base our observations on the current version of the TPP published by the U.S. Trade Representative, and

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Export Control Reform – Let’s Define Some Terms

By: Bruce H. Leeds, Senior Counsel Those who deal with both the International Traffic in Arms Regulations (ITAR) and Export Administration Regulations (EAR) have undoubtedly noticed that the two sets of regulations use different terms for similar concepts.  For example, the ITAR uses the term “technical data”, and the EAR “technology” for a similar purpose. 

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The “Customs Business” Rule – What’s That All About?

By: Bruce H. Leeds, Senior Counsel “Customs business” is defined in Part 111.1 of the Customs Regulations as “those activities involving transactions with CBP concerning the entry and admissibility of merchandise, its classification and valuation, the payment of duties, taxes, or other charges assessed or collected by CBP on merchandise by reason of its importation,

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