Name of student : Lại Thị Huyền Trà

Class : BAK9
ID : DTQ1953401010107

Chapter 16
Import Regulations,
Trade Intermediaries, and Services
CASE 16.1. TAX DEDUCTION FOR PROCESSING IN MAQUILAS: MERE
ASSEMBLY OR FABRICATION
Questions

1. Do you agree with U.S. Customs?

- I agree with U.S. Customs because bonded warehouses are secured,
government-approved warehouse facil- ities in which imported goods are
stored or manipulated without payment of duty until they are removed and
entered for consumption.
2. What is your advice to ABC Corp?
- ABC Corporation of Phoenix, Arizona, should not attempt to capitalize on
this opportunity by shipping U.S. components to Mexico for assembly and
re-export, should comply with U.S. Customs requirements for export. import
from the United States in the most favorable way.