Import and Customs Law Handbook [Hardcover]

Michael J. Horton (Author)

Book Description

ISBN-10: 0899306659 | ISBN-13: 978-0899306650 | Publication Date: February 28, 1992

Complying with import laws, regulations, and procedures is a technical, complex, and often costly legal problem. Michael Horton, a former customs officer himself and an attorney now specializing in customs law, draws on his practical experience to provide understandable explanations of what the laws are, how they work, and how import operations can be organized to conform to them and still be cost-effective. Comprehensive and easily accessed, Horton's handbook is also a study of the Customs Service's history, evolution, and current operations, providing corporate executives and particularly compliance officers with the understanding they need to communicate effectively with Customs officials, and in this way to sidestep potentially costly mistakes. Horton begins with background on the Service and a review of how imported goods are classified and appraised. He gives help on complying with recordkeeping and product marking requirements, on how to troubleshoot import transactions, and cites the importer's three most important legal obligations. Covered in equal detail are such matters as reportable costs, methods for reducing duties, requesting duty refunds, and delaying duty payment by the use of bonded warehouses and foreign trade zones. Horton then itemizes specific methods for reporting costs to Customs and requesting duty refunds. Of special interest to anyone vexed and confused by the ways in which governmental agencies work, Horton gives clear, useful advice on how Customs deals with legal violations and on how to solicit and obtain binding administrative rulings on current and proposed import transactions. With emphasis on procedures as well as policies, Horton's explanations and guidance will be of special benefit to corporate sales and marketing executives, to buyers and purchasing agents, corporate and hired counsel, and to management at all levels in businesses and industries involved in international trade.

Editorial Reviews

About the Author

MICHAEL J. HORTON is an attorney based in Oakland, California. A former officer of the United States Customs Service, he has practiced Customs law exclusively since 1977.

Product Details

• Hardcover: 308 pages
• Publisher: Quorum Books (February 28, 1992)
• Language: English
• ISBN-10: 0899306659
• ISBN-13: 978-0899306650
• Product Dimensions: 9.3 x 6.1 x 1.1 inches
• Shipping Weight: 1.4 pounds (View shipping rates and policies)
• Average Customer Review: 4.0 out of 5 stars  See all reviews (1 customer review)
• Amazon Best Sellers Rank: #2,308,045 in Books (See Top 100 in Books)

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Customer Reviews

Most Helpful Customer Reviews

2 of 2 people found the following review helpful:

4.0 out of 5 stars Great Reading, whether required or not, it was facinating., October 1, 2002

By 

jennzenn "bookworm woman" (Silicon Valley, CA, United States) - See all my reviews

This review is from: Import and Customs Law Handbook (Hardcover)

Great Reading, whether required or not, it was facinating. Over the years since it has been published, I have found myself having to refer back to it for one reason or another, and it has always helped me. Whether I've used it as reference for writing a policy, or for general background, it has footed the bill. Well worth the price. Written in a easy to read and concise style.