Earlier sale concept available for U.S. importers.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1993. The length of the article is 935 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: An Appeals Court ruling which overturns a Court of International Trade ruling may allow duties to be charged only on the exporter's price rather than the importer's resale price on goods specifically earmarked for export to the US. This decision is based on an interpretation of 19 USC 1401a(b)(1) which prohibits charging duties at a higher of two values. The items in question were subway cars being exported by Nisho-Iwai American Corp. The Customs Service may rule that this decision relates only to this type of merchandise.

Citation Details
Title: Earlier sale concept available for U.S. importers.
Author: Mark J. Levine
Publication:The Tax Adviser (Magazine/Journal)
Date: April 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n4 Page: 244(2)

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