MCCCD Program Description

U.S. Customs/Duties

Course: IBS113

First Term: 2002 Fall

Lecture 1 Credit(s) 1 Period(s) 1 Load
Subject Type: Occupational
Load Formula: S

Description: An overview of requirements for importing into the United States. Introduction to the United States Customs Service, what customs brokers do, duty rate structure and determination. Special customs issues

MCCCD Official Course Competencies
1. Describe the role U.S. Customs plays in international trade. (I) 2. Identify documentation required by U.S. Customs for imports. (I) 3. Explain the different duty rate columns of the Harmonized Tariff Schedule. (II) 4. Define the general rules of interpretation governing the tariff classification of goods. (II) 5. Describe the valuation methods used by U.S. Customs for cargo imported into the United States. (III) 6. List the required additions to and deductions from Transaction Value. (III) 7. Explain the use of preferential trade programs related to the origin of goods. (IV) 8. Define substantial transformation as it relates to country of origin. (IV) 9. Explain the use of duty savings techniques, such as use of foreign trade zones and duty drawback programs. (V) 10. Identify other government agencies with regulations that govern the import of goods into the U.S. (VI) 11. Use internet connects to obtain current information on NAFTA, GATT, CBI or any other trade regime. (VI)
MCCCD Official Course Competencies must be coordinated with the content outline so that each major point in the outline serves one or more competencies. MCCCD faculty retains authority in determining the pedagogical approach, methodology, content sequencing, and assessment metrics for student work. Please see individual course syllabi for additional information, including specific course requirements.

MCCCD Official Course Outline
I. Role of United States Customs in International Trade A. Entry of merchandise B. Customs examination procedure C. Payment of duty D. Antidumping and countervailing duties E. Customs documentation F. Invoicing requirements G. Customs requests for information H. Notices of action I. Liquidation J. Protests and 520(c) II. Classification Under the Harmonized Tariff Schedule A. Structure of the Harmonized Tariff Schedule B. Headings and subheadings C. Legal notes D. General Rules of Interpretation (GRI) E. U.S. interpretive rules F. Essential character G. Sets H. Composite goods I. Customs rulings and advisory opinions J. Explanatory note III. Valuation of Goods A. Hierarchy of valuation methods B. Transaction value C. Additions and deductions to value (assists, freight, royalties, etc.) D. Related parties E. Deductive value F. Computed value G. Other methods of appraisement IV. Country of Origin A. Preferential versus non-preferential B. Substantial transformation C. Preferential programs (NAFTA, etc.) D. Marking V. Duty Savings Opportunities A. Foreign trade zones (FTZ) B. Bonded warehouses C. Duty drawback D. US goods returned E. US components assembled abroad F. Repairs and alterations G. Temporary import bond (TIB) H. ATA Carnets I. Government contracts J. Controlling expenses VI. Special Customs Issues A. Quotas and visas B. Textile labeling C. Other agency requirements (FDA, etc.) D. Customs audit and investigations E. Fines and penalties F. Accessing information on the Internet H. Fines and penalties I. Accessing information on the internet

MCCCD Governing Board Approval Date: 11/27/2001

All information published is subject to change without notice. Every effort has been made to ensure the accuracy of information presented, but based on the dynamic nature of the curricular process, course and program information is subject to change in order to reflect the most current information available.