Index of Customs/Trade Articles For/Journal
of International Taxation

Mark Neville writes a monthly column on customs and trade developments.  We include reprints of them in this Publications section for your convenience.  You will find that they discuss topics of an across-the-board nature, and often discuss developments in customs and trade outside the United States.  As a result, they should prove of interest to both importers and exporters. 

January 2011 Issue - Trade Policy's Two Way Street
February 2011 Issue - Cultural Property
March 2011 Issue - CBP Role in Export Compliance
April 2011 Issue - Food Safety Modernization Act
May 2011 Issue - Communications/Export Controls
June 2011 Issue - Social Policies and Trade
July 2011 Issue - Due Diligence Reviews
August 2011 Issue - Transportation Costs
September 2011 Issue - Border Taxes; WTO Dispute: Thai Cigarette Case
October 2011 Issue - Somalia Sanctions Regulations and Pirate Ransoms
November 2011 Issue - Definition of Related Parties
December 2011 Issue - Post Entry Adjustments and Transfer Pricing
January 2012 Issue - WCO as Lawmaker
February 2012 Issue - "Dolphin-Safe" Tuna Products
March 2012 Issue - The Other Patent and Trademark Office
April 2012 Issue - Etailers' Customs Challenges
May 2012 Issue - Customs Treatment of Antiques
June 2012 Issue - Slaying Customs Myths
July 2012 Issue - Argentina
August 2012 Issue - Investment Protections
September 2012 Issue - Conflict Minerals
October 2012 Issue - Foreign Corrupt Practices Act
November 2012 Issue - Prior Disclosure
December 2012 Issue - The International Trading System
January 2013 Issue - Access to the Chinese Market
February 2013 Issue - How Do You Prove That a Product Has Been Exported?
March 2013 Issue - Classification Quandries
April 2013 Issue - Garlic Trade
May 2013 Issue - Department of Commerce
June 2013 Issue - Incoterms Count
July 2013 Issue - The Export Trading Company Act
August 2013 Issue - Assembly Abroad
September 2013 Issue - An FTA with the EU
October 2013 Issue - CPSC Proposes Filing Rule for Importers
November 2013 Issue - The Customs Valuation of Leased Goods
December 2013 Issue - India is no longer China's Economic Alter Ego
January 2014 Issue - Court of International Trade: Pay Me the Money!
February 2014 Issue - Foreign Corrupt Practices Act
March 2014 Issue - NAFTA Investor Arbitration
April 2014 Issue - The ABCs of Dutiable Royalties
May 2014 Issue - Antidumping Duties
June 2014 Issue - The Customs "Single Window"
July 2014 Issue - Good News/Bad News Grab Bag
August 2014 Issue - Chile and the Custom and Tax Playing Field
September 2014 Issue - Status of Duties and Taxes Paid on Imports
October 2014 Issue - The Right to Import Goods
November 2014 Issue - Argentina Before the Bar of Justice
December 2014 Issue - Reference Pricing
January 2015 Issue - US Customs Audit Program
February 2015 Issue - Customs Bonds Cannot Bankrupt an Importer
March 2015 Issue - Customs Valuation Issues of Imported Prototypes
April 2015 Issue - Return of Leased Goods
May 2015 Issue - The US Trusted Trader Program
June 2015 Issue - Customs Seizures and Forfeitures
July 2015 Issue - When Is a Trademark a Trademark
August 2015 Issue - Importer Initiatives
September 2015 Issue - The new Customs Code in the EU
October 2015 Issue - Be careful what you wish for!
November 2015 Issue - CBP —That’s our story…and we’re sticking to it
December 2015 Issue - Claims for duty-free treatment under the Free Trade Agreements
January 2016 Issue - Further Thoughts on First Sale for Export
February 2016 Issue - Computed Value
March 2016 Issue - Putting the Brakes on Imports of Cultural Property
April 2016 Issue - Advertising, Marketing and Promotion Payments
May 2016 Issue - Trade Facilitation and Trade Enforcement Act of 2015
June 2016 Issue - Court of International Trade: Getting it Right
July 2016 Issue - Safeguards—-a Lifeline and/or an Anchor
August 2016 Issue - Tariff Classification Primer
September 2016 Issue - CBP is Held to its Administrative Position
October 2016 Issue - The Role of Use Analysis in Tariff Classification
November 2016 Issue - Remands
December 2016 & January 2017 Issues - Section 301
February 2017 Issue - US Trade Policy Relaunch—Possible Directions
March 2017 Issue - National Security Actions on Imports and Investments
April 2017 Issue - The WTO Status of the Proposed US Destination Based Cash Flow Tax
May 2017 Issue - Small Companies’ Import Challenges
June 2017 Issue - Generalized System of Preference (GSP)
July 2017 Issue - Customs Valuation Precepts
August 2017 Issue - The Tariff Classification of “Combo” Articles
September 2017 Issue - FTAs are All Around
October 2017 Issue - Exclusivity and Franchise Fees
November 2017 Issue - Summary Judgment at the CIT
December 2017 Issue - Attorney Fees at the CIT
January 2018 Issue - Exhaustion of Administrative Remedies
February 2018 Issue - The Customs Valuation Status of Flash Sales
March 2018 Issue - European Court: Transfer Pricing Adjustments Derail Transaction Value
April 2018 Issue - Evading Antidumping Duties
May 2018 Issue - Liquidated Damages: a Penalty in all but Name
June 2018 Issue - Surety Liability for Antidumping Duties
July 2018 Issue - A Quick Look at Patent Royalties
August 2018 Issue - US Trade Policy and National Security
September 2018 Issue - China Trade Sanctions: What to Do?
October 2018 Issue - NAFTA Drawback: A Flawed Policy Initiative
November 2018 Issue - International Accounting Standard on Distribution: Principal vs. Agent
December 2018 Issue - Buying Agency (Part 1)
January 2019 Issue - Buying Agency (Part 2)
February 2019 Issue - The Power of Analogy in Tariff Classification
March 2019 Issue - CBP Must Take a Meeting
April 2019 Issue - Excise Taxes as Duties
May 2019 Issue - Vessel Repairs: Another Dutiable Category
June 2019 Issue - GSP: The US Giveth and… Taketh Away
July 2019 Issue - The Customs Valuation Law Status of Price Discounts
August 2019 Issue - Transaction Value of Identical or Similar Goods
September 2019 Issue - Sales for Export from China: Customs Valuation Plays

If you are interested in reading an
archived article below please contact us.

1. Awareness of Trade and Customs Issues
2. Definitions of "Trade" and "Customs" Law
3. Valuation Law
4. Tariff Classification
5. Origin
6. Intellectual Property Rights (IPR)
7. Foreign Trade Zones
8. Discounts and Interest Payments
9. Geographical Aspects of Production
10. Entry Procedures
11. Compliance Audits
12. Dutiable Assists
13. Free Trade Agreements
14. Defective Goods
15. Domestic Interested Party Petitions
16. Transportation Charges
17. Correcting Errors (PEAs and SILs)
18. Compliance
19. First Sale for Export
20. Origin and Penalty (sec. 1592)
21. Cargo Security
22. Buying Agents
23. Royalties and License Fees
24. Duty Drawback
25. Origin Rule
26. US Goods Returned
27. Importer Security Filing (10+2) Rule
28. WCO Discussion on Transfer Pricing
29. WCO Discussion on Royalties
30. Temporary Imports under Bond (TIB)
31. Section 1625 (c) and (d)—CBP Changes to Precedent
32. Judicial Deference
33. Anticounterfeit Regime at the Border
34. Compliance—Liability of Consignee
35. Multiple Lessons From Rulings
36. Adjustment Assistance
37. Centralized Examination Stations
38. Customs Valuation Issues Before the WTO
39. CBP Audit Update of Regulations—Sampling and Offsets
40. Statistical Breakouts
41. Antiboycott Compliance
42. Amicus Curiae
43. Import Licenses
44. Customs Valuation—Canadian Decision on "Sale"
45. Lacey Act
46. Lever Rule
47. Haiti Trade Preferences
48. Circumvention Claims in Antidumping Cases