International Trade and Customs

관세유예구역 Foreign Trade Zone과 Bonded Warehouse 비교

1. 개요

미국으로 물품을 수입 시 적용이 가능한 미국수입관세 유예 제도에 대해 알아보겠습니다. 보세구역, Free Trade Zone, Special Economic Zone 등 여러 국가들에서 다양한 이름으로 불리는 관세 및 세금 유예와 혜택을 받을 수 있는 제도들과 유사한 Foreign Trade Zone(FTZ)과 Bonded Warehouse(BW) 두가지 제도에 대한 요건사항과 제약, 용도 및 혜택 등에 대해 자세히 알아보고 비교해 보겠습니다.

2. Foreign Trade Zone (무역외지역)

FTZ란 미국 내 위치한 공장이나 창고등의 부지를 관세가 적용되지 않는 구역으로 정해서 운영하는 제도입니다. 다른 국가들에서 그렇듯이 정해진 구역에 한해서만 적용할 수 있는 것이 아니라, 미국(푸에르토 리코 포함) 내 어디라도 요건 충족 시 FTZ로 지정이 가능하며, FTZ로 운영하고 관련 혜택을 누릴 수 있습니다.

지역적으로 특이할만한 제약은 없지만, 지역 별 FTZ 승인대행 기관 또는 지역세관을 대응함에 있어 차이가 조금 있을 수 있습니다. 구체적으로 들어가기에 앞서, FTZ를 관할하는 기관들을 살펴볼 필요가 있는데, 연방정부기관과 지역관할 정부 및 준정부단체들로 구성되어 있습니다.

2.1. FTZ관할기관

우선 FTZ법 및 FTZ구역 지정 등을 관할하는 기관으로는 Department of Commerce와 Department of Treasury로 공동으로 관할하는 워싱턴D.C.에 위치한 Foreign Trade Zone Board(FTZB)가 모든 법규등을 총괄하는 부서입니다. FTZB는 미국 전역에 수백개의 Grantee라 불리는 준정부 성격을 띈 지역단체들을 지역 liason으로 지정하여, Grantee를 통하여 FTZ를 운영 관리하게 되어 있습니다. Gratee들은 각 주 별로 1개 이상의 County 단위를 담당하여 그 지역 안에 위치한 FTZ를 관리합니다.

FTZ로 지정(designation)되는 것과는 별개로 지정된 공장이나 창고에서 FTZ로 운영(operation)을 하는 것은 별개의 과정으로, FTZ로서 운영이 가능하기 위해서는 지역 관할 세관(local CBP – Customs and Border Protection)의 활용(activation) 허가를 따로 받아야 합니다. CBP는 관세법 이행(enforcement) 기관으로 FTZ규정 이행에 대한 관리감독을 하는 기관으로 볼 수 있습니다.

2.2. FTZ Designation

FTZ 지정 요건으로는 Grantee와 FTZB에 지정 신청서를 작성하여 제출하는 것이 주된 내용이며, 이때 FTZ 위치, 건물, 운영자, 사용자, 용도 (생산, 보관 등), 수입제품 등의 기본적인 정보가 접수되며 이에 따라 승인여부가 정해집니다.

이 단계에서 로컬 세관의 역할은 크게 없지만, FTZ로 전환 계획을 CBP에 미리 알리고 논의하는 것이 중요하다 볼 수 있습니다. 이때 운영시작 시기를 미리 알려주고 CBP와도 추후 일정(FTZ Go-live시기) 등을 미리 알리고 CBP측의 별다른 요구사항이나 요건이 있는지에 대해서도 대략적으로 논의해 볼 수 있습니다.

FTZB의 지정 승인요건과 그 과정은 부지의 사용 목적 또는 용도가 생산(production)인지 보관(storage)인지에 따라서 달라집니다. 생산과정이 전혀 포함되지 않은 창고(warehouse)만의 용도로 사용되는 경우, 지정 신청서는 비교적 간단하며 지정승인 과정 역시 30일이내에 결정됩니다. 이에 반해 공장(factory)의 경우(창고기능포함)에는 추가적으로 Production Authority라 불리는 생산승인서가 요구되는데, 이 승인서에는 생산되는 완제품과 이에 사용되는 원자재에 대한 정보가 구체적으로 기재되어야 합니다. 해당 사업이 미국에 존재하는 관련 산업과의 이해충돌이 있는지 여부가 별도의 절차(예: public comments)를 통해 검토됩니다.

2.3. FTZ Implementation

FTZB로부터의 FTZ지정승인 이후에 실질적으로 FTZ로 운영을 위한 승인을 CBP로부터 받기 위해서는, 해당 규정에 맞게 활용할 수 있도록, 운영시스템과 그에 맞는 프로세스가 설립되어야 합니다. 이러한 시스템과 프로세스가 필요한 분야는 다음과 같은 두 개의 요건 사항을 충족하기 위함입니다.

1. 부지(facility) 시설의 안전보안
2. 물품 재고관리를 위한 IT시스템

수입통관 전의 물품을 보관하고 활용하는 부지의 물리적인 안전과 그 물품의 출입관리를 하는 것이 주된 목표라고 볼 수 있습니다.

보안의 경우에는 부지의 물리적인 보안(CCTV, 알람 등의 설치, 출입관리 게이트 및 적절한 높이의 담 등), 인적보안 (직원 및 방문자관리), 사이버상의 보안 및 문서화된 보안절차 등의 요건이 있습니다. 특별히 FTZ건물 내에서 FTZ로 활성화되어 운영되는 구역은 물리적인 구분이 되어야 하며 그 구역을 출입하는 인원관리가 보다 철저히 이뤄져야 합니다.

물품 재고관리는 FTZ로의 반입부터 출고까지 모든 제품(원자재, 완제품, 파트, 설비 등)의 움직임이 시스템상에서 추적이 되어야 하며, 필요한 시점(반입 시, 출고 시)에 세관이 요구하는 정보를 CBP양식을 통해 시스템으로 송출할 수 있는 기능을 갖추고 있어야 합니다. 이 시스템을 Inventory Control and Recordkeeping System (ICRS)라 하는데, 회사의 재고관리시스템과는 별개의 IT 플렛폼에서 연동되어 운영하는 것이 일반적입니다.

2.4. FTZ Activation

FTZ Activation은 지정된 FTZ에 필요한 시스템 및 프로세스 그리고 관련 인프라를 모두 갖춘 후에 FTZ로 실질적으로 운영할 수 있도록 활성화 승인을 CBP로부터 받는 과정입니다.

FTZ Designation(지정)과는 별개의 과정으로 신청 및 심사서류를 모두 준비해서 해당 CBP FTZ부서에 신청하고, CBP의 서류검토 이후 onsite walkthrough를 거쳐 승인을 받게 됩니다. 활성화 승인편지와 함께 FTZ활용 시 각종 CBP양식에 필요한 FIRMS code를 부여받게됩니다.

활성화 승인 이후에는 즉시 FTZ로 운영이 가능하며, 관련 혜택을 누릴 수 있습니다.

3. Bonded Warehouse (보세창고)

BW는 미국로컬 세관이 주관하는 지역으로서, 여러가지 제제 사항이 있는 반면에 운영은 비교적 간단하고 유지 비용 역시 낮다고 볼 수 있습니다. BW는 FTZ와는 다르게 물품을 5년 미만의 기간동안 물품을 보관할 수 있는데, 그 기간동안 관세가 유예되는 점에서는 혜택이 유사할 수 있습니다. 또한 FTZ는 국외 또는 국내물품 모두 반입이 가능하나 BW는 국외물품만 반입이 가능하며, 창고의 기능만 제한적으로 할 수 있습니다.

Under 19 U.S.C. 1484, and importer of record (IOR) is required to exercise reasonable care to correctly complete a customs entry by filing with CBP the declared value, classification and duty rate applicable to imported merchandise. The customs entry will contain other information as necessary to enable CBP to properly assess duties on the imported merchandise, collect accurate statistics and determine whether other applicable legal requirements have been met.

A Foreign Trade Zone (FTZ) is a designated area within United States that is treated as being outside Customs territory. Different countries may have variations of FTZs, known by different names such as Bonded Warehouses, Bonded Areas, Free Trade Zones, Export Processing Zones, or Special Economic Zones. Despite the varying names, they are similar in a way that they are intended to help promote international trade, attract foreign investment, and facilitate economic development of the region.

1. Governing Authorities

Foreign Trade Zone Board (FTZB) is the government body that grants FTZ designation and authority to produce goods within an FTZ under the Foreign Trade Zone Act (FTZ Act) of 1934. Once an FTZ becomes operational, U.S. Customs and Border Protection (CBP) is the enforcement agency that oversees compliance of the FTZs. The FTZ Act is administered through two sets of regulations – the FTZ Regulations (15 CFR Part 400) and CBP Regulations (19 CFR Part 146).

2. Key Benefits Under FTZ

Goods are admitted in the FTZ without going through formal Customs entry procedures. Customs duties and excise taxes are due at the time of transfer (withdrawal) from the FTZ location for U.S. consumption. If the goods never enter the U.S. commerce, then no duties or taxes are paid on those.

Specifically, companies operating within a Foreign Trade Zone can enjoy several benefits, including:

• Duty Deferral: Import duties are deferred until the goods leave the zone and enter the domestic market.
• Duty Elimination: If the goods are re-exported, no duties are paid.
• Exemption from Inverted Tariffs: Some FTZs allow exemptions from inverted tariffs, where the duty on the finished product is lower than the duty on the components.
• Streamlined Customs Procedures: Simplified customs procedures and reduced paperwork can lead to cost savings.

3. Statistics

According to the Department of Commerce, the FTZ Board notes that there are more than 230 active FTZ programs, and more than 400 subzones across the U.S., employing approximately 460,000 people at 3,300 businesses, and importing over $767 billion in shipments.

The “First Sale for Export” program is a customs valuation method that allows an importer to use the actual cost of goods sold from the manufacturer to an intermediary as the basis for customs valuation, rather than the higher price paid by the importer. This program is particularly relevant for companies involved in multi-tiered transactions where the goods pass through several parties before reaching the importer.

Valuation under Transaction Value Method

Under normal customs valuation rules, the customs value is based on the transaction value—the price actually paid or payable for the goods when sold for export to the United States. The transaction value includes the price paid by the importer to the middleman or intermediary, and this can be higher than the manufacturer’s price.

Under the First Sale for Export program, the Transaction Value is based on the price of the first or earlier sale in the supply chain (typically the sale from the manufacturer to an intermediary). This can result in a lower customs value and, consequently, lower duties.

First Sale for Export Requirements

To participate in the First Sale for Export program, importers must meet certain requirements and comply with specific rules. Here are key requirements:

1. Bona Fide Sale

The first sale, from the manufacturer to an intermediary, must be a bona fide sale. This means it must be a genuine commercial transaction with the intent to transfer ownership of the goods. Importers participating in the First Sale for Export program must maintain detailed and accurate documentation related to the sequential sales to support that the buyers and sellers of each sale are acting as true buyers and sellers. This documentation should include invoices, contracts, and other records that substantiate the transactions.

2. Clearly Destined for Export to the US

Goods must be clearly destined for export to the US. This must be substantiated through complete commercial and shipping documentation showing the US destination consistently in all documents. Additionally, the imported goods must meet US standards and specifications. For example, apparels must include labels and tags in English indicating US sizes and markings (e.g., country of origin, textile composition, etc.).

3. Prices at Arm’s Length

In instances where the first sale transaction is between related parties, the first sale price must be established at arm’s length. The specific ways to meet the arm’s length requirement will be dealt in more detailed in the upcoming “Related Party Pricing” topic.

How to Apply FSFE

It’s crucial for importers considering the First Sale for Export program to work closely with customs professionals, legal experts, or trade consultants who are knowledgeable about customs valuation regulations. CBP may conduct audits to verify compliance with the program’s requirements, so maintaining accurate and comprehensive documentation is essential for successful participation in the First Sale for Export program.

Commercial and Shipping Documents:

Purchase Orders

Order Commitments or Confirmations

Commercial Invoices

Packing List

Bill of Lading

Other Supporting Documents and Materials:

Proof of Payment

Accounting Records

Contracts – Purchase / Sale Agreements

Evidence of products meeting US standards – e.g., Labels, Lab Reports, Permits and Licenses, etc.

Understanding US Import Rules and Requirements

U.S. Customs and Border Protection (CBP) is the enforcement agency that governs the importation of goods into the United States.

Customs Entry – All goods entering the United States must be declared to CBP through a customs entry. This involves submitting relevant information and documentation, including a commercial invoice, packing list, and bill of lading or airway bill.

Among the relevant information to be reported to CBP includes:

Tariff Classification

Goods must be classified under the US Harmonized Tariff System (HS) to determine the appropriate tariff rates. The classification code helps identify the type of goods, import requirements associated to the product and establishes the basis for calculating duties and tariffs.

Valuation

Importers must declare the correct customs value of the goods. CBP uses specific valuation methods, primarily the transaction value method, to determine the value of imported goods for duty assessment.

Country of Origin Marking

Imported goods must be marked with their country of origin. This marking is crucial for determining eligibility for trade preference programs or application of additional duties and and ensuring compliance with regulations.

Duties and Fees

Importers are responsible for paying duties and taxes on imported goods. Rates vary depending on the classification and country of origin. Some goods may qualify for duty-free treatment under trade agreements.

Customs Bonds

For certain transactions or when participating in specific customs programs, importers may be required to obtain a customs bond. A customs bond serves as a financial guarantee to ensure compliance with customs regulations.

Recordkeeping Requirements

Importers are required to maintain records related to their import transactions for a specified period. This includes documents such as invoices, bills of lading, and customs declarations.

Prohibited and Restricted Items

Certain goods are prohibited or subject to restrictions when entering the United States. These restrictions may be based on factors such as health and safety concerns, intellectual property rights, or national security considerations.

Importers should stay informed about changes in customs rules and regulations, as they can impact import processes and compliance requirements. Regularly checking the official CBP website and consulting with customs professionals can help ensure compliance with the latest import rules.

Understanding CBP Section 321 and Duty Free Imports

Introduction

The global landscape of trade has evolved significantly, with technological advancements enabling individuals and businesses to engage in cross-border commerce more than ever before. Amidst these changes, Section 321 of the U.S. Customs and Border Protection (CBP) regulations stands as a pivotal element in facilitating the flow of goods across borders, particularly for smaller-scale shipments.

Here are some examples of small shipments that may fall under Section 321:

1. Online Purchases	Personal online orders of clothing, electronics, accessories, or other consumer goods with a total fair retail value of $800 or less.
2. Gifts	Gifts sent from individuals abroad to recipients in the U.S., provided that the fair retail value does not exceed $800.
3. E-commerce Transactions	Small commercial shipments from overseas sellers to U.S. customers, including items purchased from platforms like Etsy, eBay, or other online marketplaces.
4. Samples and Prototypes	Businesses receiving small samples, prototypes, or trial products for evaluation and testing, as long as the fair retail value remains below $800.
5. Replacement Parts	Shipments of replacement parts or components for machinery, electronics, or other equipment with a fair retail value of $800 or less.
6. Artwork and Collectibles	Personal shipments of artwork, antiques, or collectibles with a combined fair retail value not exceeding $800.
7. Educational Materials	Small shipments of books, educational materials, or supplies for personal or academic use that fall below the $800 threshold.
8. Clothing and Accessories	Personal shipments of clothing, shoes, and accessories from international fashion retailers with a total fair retail value of $800 or less.
9. Personal Electronics	Small electronic devices, such as smartphones, tablets, or smartwatches, ordered internationally for personal use and valued at $800 or less.
10. Cosmetics and Beauty Products	Shipments of cosmetics, skincare products, or beauty accessories ordered for personal use, provided the fair retail value remains under $800.

Overview of Section 321

Section 321, often referred to as the de minimis threshold, allows importation of goods into the United States free of customs duties and fees. According to this regulation, shipments with a fair retail value of $800 or less are exempt from the payment of duties and taxes. While benefiting the importers, this provision helps streamline the customs process for smaller shipments, reducing administrative burdens and fostering efficiency in international trade.

Applicability and Eligibility

Generally, the exemption is applicable to personal shipments and small-scale commercial imports. More specifically, this exemption is applicable to shipments imported by one person on one day having an aggregate fair retail value in the country of shipment of not more than $800.

It’s crucial for importers to understand the specific criteria and ensure compliance with regulations to take advantage of the duty-free status.

Benefits and Implications

Discuss the advantages of Section 321 for both consumers and businesses. For consumers, it means cost savings and more straightforward cross-border shopping experiences. Small businesses benefit from reduced landing costs associated with customs duties, enabling them to compete more effectively in the global marketplace.

While Section 321 offers valuable benefits, it’s essential to emphasize the need for compliance with other customs regulations. This includes adherence to import restrictions, proper documentation, and accurate valuation of goods. Non-compliance can lead to delays, penalties, or even confiscation of shipments.

Also, it is relevant to be aware of potential challenges and considerations associated with Section 321, such as evolving regulations, changes in trade policies, and the impact of global events on cross-border trade. Understanding these challenges will help importers and consumers navigate the dynamic landscape of international commerce.

Conclusion

The pandemic significantly accelerated the growth of e-commerce as lockdowns, social distancing measures, and health concerns prompted consumers to shift towards online shopping. Section 321 plays a pivotal role in shaping the landscape of cross-border trade by providing a streamlined process for duty-free imports of smaller shipments. As global commerce continues to evolve, understanding and leveraging the benefits of Section 321 will be crucial for individuals and businesses alike, fostering a more efficient and competitive international trade environment.