The importation and exportation of goods to and from U.S. insular possessions and customs territories involve specific requirements that vary based on the destination. Understanding these distinctions is crucial for businesses to ensure compliance with customs regulations.
U.S. Customs Territories
- Jurisdiction: Under U.S. Customs and Border Protection (CBP) jurisdiction.
- Travel and Cargo Arrivals: Considered domestic; no CBP clearance required for passengers or cargo arriving from these territories to the U.S.
- Duties and Taxes: Not applicable for goods entering the U.S. from these territories.
- Filing Requirements: No Automated Manifest System (AMS) filing or Importer Security Filing (ISF) required for shipments from U.S. customs territories to the U.S.
U.S. Insular Possessions
- Status: Not part of the U.S. customs territory, except for Puerto Rico.
- Customs Declarations: Required for goods entering the U.S. from these territories.
- Duties and Taxes: Applicable duties and taxes are due upon importation into the U.S., as per Column 1 of the Harmonized Tariff Schedule of the United States (HTSUS).
- Governing Administrations:
- U.S. Virgin Islands: Administered by the Secretary of the Treasury through CBP.
- Guam: Governed by the Government of Guam.
- American Samoa: Governed by the Government of American Samoa.
- Wake Island: Administered by the Department of the Air Force.
- Midway Islands: Administered by the Department of the Navy.
- Johnston Atoll: No customs authority; operationally controlled by the Defense Nuclear Agency.
- Commonwealth of the Northern Mariana Islands: Governed by its Commonwealth Government.
- Filing Requirements: AMS filing required for ocean and air shipments moving from these possessions to U.S. ports; ISF required for shipments to the U.S.
Exceptions
- Duty-Free Treatment: Certain goods originating from insular possessions may be eligible for duty-free treatment. This includes goods wholly or substantially grown or produced in the possession, or goods transformed into new or different articles of commerce in the possession.
Exporting to Insular Possessions and Customs Territories
- Export Regulations: Exporting from the U.S. to an insular possession or customs territory follows different rules and regulations.
- Expert Consultation: For specific queries, it is advisable to consult with a knowledgeable customs broker or representative, such as those at C.H. Robinson.
In summary, companies dealing with the movement of goods to or from U.S. insular possessions and customs territories must be aware of the specific customs procedures, duties, taxes, and filing requirements pertinent to each location. Proper understanding and adherence to these regulations are key to ensuring smooth and compliant trade operations.
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