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International Trade Law Answer Book: U.S. Customs Laws and Regulations (2017 Edition)

Author(s): David Serko, Thomas JK Smith
Practice Area: Corporate law, Corporate tax, International law, International trade, Tax
Date: Feb 2017 i Other versions can be found in the Related Items tab.
ISBN: 9781402428418
PLI Item #: 172681

Importing commercial goods into the United States involves complying with the many complex regulations administered by U.S. Customs and Border Protection. International Trade Law Answer Book provides a comprehensive and step-by-step overview of the current law regulating when and where, and if, goods can be brought into the United States.

Walking through the process from pre-importation requirements to appealing a customs matter to the federal customs courts, International Trade Law Answer Book provides a detailed analysis of such areas as the:

  • Tariff classification and valuation systems
  • Kinds of merchandise that are prohibited or restricted
  • Financial security requirements, or when it is necessary to post a bond
  • Different types of entry and their different requirements
  • Ways to seek reduction or elimination of duties

International Trade Law Answer Book walks you through the entire importation procedure, describing each step in the process; the regulatory requirements governing that step; and providing a copy of each major form that must be completed, including instructions on where and when that form must be submitted.

In addition, this new title provides complete coverage of how Rulings are issued and how to handle a negative Customs response, including the filing of protests and, ultimately, review by the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit. 

International Trade Law Answer Book is designed to assist importers, attorneys, customs brokers, accountants, freight forwarders, customs consultants, Customs professionals in government service, and students in finding answers to the technical legal and administrative practice questions that inevitably arise in connection with importing merchandise into the United States.

Thomas J.K. Smith received his B.S. degree in accounting, magna cum laude, from the University of Delaware in 1982 and his J.D. and LL.M. degrees from New York University School of Law in 1985 and 1992, respectively. Tom has practiced customs and international trade law for thirty years, the last twenty-five as a sole practitioner, and has tried numerous cases and argued hundreds of motions and appeals in state and federal courts, including the United States Court of International Trade and the United States Court of Appeals for the Federal Circuit.  Admitted to practice in New York, New Jersey, and the District of Columbia, Tom is also a Certified Public Accountant and a Licensed Customs Broker.

David Serko wrote the first and second editions of Import Practice: Customs and International Trade Law, the predecessor to Import Practice Answer Book. He received his B.A. from Syracuse University in 1952 and then while working full time as a clerk for customs and international trade law firms, received his LL.B. from New York University School of Law in 1956. Beginning in 1957, he practiced customs and international trade law exclusively for forty-five years until retiring in 2002 as senior partner of Serko & Simon LLP, the law firm he founded. Mr. Serko lectured extensively in the United States and abroad on many topics in customs and international trade law and practice, was a director or chair of various committees of customs and import organizations, and was Legal Editor of Global Trade Executive magazine. He currently serves as an arbitrator for the Financial Industry Regulatory Authority.