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- Title
HOW U.S. COMPANIES CAN PROFIT FROM Drawback.
- Authors
Van Alst, Lucinda L.; Ledbetter, John
- Abstract
The article discusses manufacturing drawback rulings in the United States. Three major types of drawbacks--which are a refund of customs duty or tax--are direct identification manufacturing, substitution manufacturing, and rejected merchandise. Appendix A and Appendix B of Customs Regulations Part 191 are mentioned, as well as Section 1313 (a) (b) (c), of Title 19, United States Code (19 USC) and the four accounting methods used for drawbacks. INSET: DRAWBACK BEGUN IN 1789.
- Subjects
UNITED States; DRAWBACKS (Tariffs); UNITED States manufacturing industries; EXPORT duties; ACCOUNTING methods; EXPORT financing; COMPETITIVE advantage in business; LAW
- Publication
Strategic Finance, 2003, Vol 85, Issue 5, p46
- ISSN
1524-833X
- Publication type
Article