MCCCD Program Description

U.S. Customs and Export Licensing Regulations

Course: IBS123

First Term: 2004 Summer I

Lecture 3 Credit(s) 3 Period(s) 3 Load
Subject Type: Occupational
Load Formula: S

Description: Requirements for importing into the United States, and for export clearance, licensing, and foreign entry. Includes role of customs brokers, duty rate structure and determination as well as Commerce Control List (CCL) and Export Control Commodity Numbering (ECCN), export licenses, and governmental requirements regarding exports

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. Explain the use of preferential trade programs related to the origin of goods. (IV) 7. Define substantial transformation as it relates to country of origin. (IV) 8. Explain the use of duty savings techniques, such as use of foreign trade zones and duty drawback programs. (V) 9. Identify other government agencies with regulations that govern the import of goods into the U.S. (VI) 10. Use the Internet to obtain current information on NAFTA, GATT, or any other trade regime. (VI) 11. Describe United States export laws as they apply to national security, foreign policy and short supply of domestic products. (VII) 12. Locate and explain the sections of the Bureau of Export administration`s commodity control list, and identify a specific product`s export commodity control number (ECCN) for export documentation purposes. (VII) 13. Explain license requirements, and prepare an export license application form for an individual license. (VIII) 14. Describe the requirements to obtain a special comprehensive license. (IX) 15. Complete required documentation for export clearance, including shipper`s export declaration, destination control statements, and commercial documents. (IX)
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. Anti-dumping 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 (e.g., 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 status 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. U.S. goods returned E. U.S. components assembled abroad F. Repairs and alterations G. Temporary import bond (TIB) H. Carnets (they are called ATA carnets, but carnets is okay) I. Government contracts J. Controlling expenses VI. Special Customs Issues A. Special Customs Issues B. Textile labeling C. Other agency requirements (Food and Drug Administration, etc.) D. Customs audit and investigations E. Fines and penalties F. Accessing information on the Internet VII. Commodity Control List (CCL) A. Reasons for control B. License required C. Export control commodity numbers (ECCN) D. Completing the export license application E. Amendments and re-exports F. Special comprehensive license VIII. General Licenses A. Commerce department licenses 1. NOL (not on list) 2. NLR (no license required) 3. LVS (limited value shipment) 4. GBS (group B shipment) 6. Export clearance B. State department licenses 1. DSP-5 permanent export \226 unclassified 2. DSP-23 non-transfer and endues 3. DSP-61 temporary import of unclassified 4. DSP-73 temporary export of unclassified items 5. DSP-85 import/export of classified technical data IX. Documentation A. International import and delivery verification certificates B. Statement by ultimate consignee and purchaser (form BXA-629P) C. Letter of assurance D. Consular invoice E. Shipper`s export declaration (SED)

MCCCD Governing Board Approval Date: 3/23/2004

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.