Tag: customs

Customs Country of Origin & Substantial Transformation

Posted by Jason P. Wapiennik on May 28, 2014

Determining country of origin for U.S. Customs marking purposes can at times be easy but other times it can be very difficult. This depends largely on the number of countries involved and the processes the merchandise undergoes in those countries. We have previously discussed how to properly mark country of origin on imported merchandise in another article (READ IT HERE).

In this article, we will try to briefly explain how country of origin is determined for customs marking purposes for merchandise imported from countries that the U.S. does not have a special trade agreement with. ((Different laws often apply for determining country of origin when there is a free trade agreement in place, as of this writing, the U.S. has free trade agreements with Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Korea, Mexico, Morocco, Nicaragua, Oman, Panama, Peru, and Singapore.)) At the time of posting this article, then, these rules for determining country of origin is appropriate for countries such as China, Germany, Switzerland, England, Italy, and some others where there is no special, overriding, trade agreement.

How is country of origin determined?

For customs purposes, country of origin is the country of manufacture, production, or growth of any article. If only one country is involved in the production, manufacture, or growth of the article, that is the country of origin.

However, for articles that are manufactured or produced with materials from more than one country, or which undergo further production or manufacture in more than one country, the country of origin is the country where the article last underwent a “substantial transformation.” Substantial transformation is defined as the process whereby the article is turned into a new and different article of commerce, with a different and distinct name, character, and use from the article as it was previously. ((19 CFR 134.1(d); In United States v. Gibson-Thomsen Co., 2 Cust. Ct. 172 (1938); U.S. Rules of Origin, CBP (2004), p. 9.))

Again, these rules are only for countries that the U.S. does not have a special trade agreement with. So, for example, there are different country of origin marking rules for NAFTA.

When is merchandise “substantially transformed” for country of origin purposes?

What constitutes a “substantial transformation” for any particular article depends on the specific type and amount of production and manufacturing that the article undergoes. For this reason, no general guideline beyond creating a “new and different article of commerce, with a different and distinct name, character, and use” is possible.

For that reason, each article’s country of origin must be determined on a case-by-case basis. If it is difficult to determine country of origin for a particular article, it might be necessary to get formal guidance from customs through a request for a prospective ruling, which usually results in customs issuing a formal ruling letter that they are obliged to honor. It can also be helpful to review previously issued ruling letters to find similar cases, and get a sense for how the law is applied to a particular situation. This should only be done by a customs lawyer or an experienced broker, who understands the law and the exact phases of production of the imported merchandise.

What happens if imported merchandise has an incorrect country of origin marking?

If country of origin marking is wrong, Customs will deny release of imported products, or if already released from Customs custody, they will be required to be returned via redelivery notice. Customs may impose and collect an additional duty of 10% of the article’s value before allowing release (“marking duties”), an amount in addition to any other duties normally owed, if any. Before release, Customs will require that the article be marked with the correct country of origin and until marked duties paid.

Customs Attorney Consultation for Country of Origin and Marking Requirements

If you have a question about proper country of origin marking, identifying the actual country of origin, otherwise determining how to comply with the Customs rules concerning proper country of origin marking for imported merchandise, or if your competitor is not marking or mis-marking country of origin on their products, you should contact our office at 734-855-4999 or send us a message on our contact page. We can always help.

Customs Money Seizure; $150K Seized at Border Crossing

Posted by Jason P. Wapiennik on May 9, 2014

What follows is an account of a currency seizure recently released by U.S. Customs & Border Protection where the traveler had almost $150,000 seized because he failed to report the currency. Anyone who transports more than $10,000 into or outside of the United States must file a report with customs, prior to or at the time of crossing. When customs seizes your currency after arriving at an airport or border crossing you should keep calm and contact us. Even though it seems like the end of the world, there are legal steps that can be taken to get your money back through forfeiture remission proceedings. On to the story (ORIGINAL HERE):

Officers with U.S. Customs and Border Protection, Office of Field Operations at the Hidalgo International Bridge seized $143,932 in unreported U.S. currency from a McAllen, Texas man as he attempted to enter into Mexico.

“This seizure of unreported U.S. currency was accomplished due to our officers’ outstanding attention to detail and excellent observational skills,” said Efrain Solis Jr., Port Director, Hidalgo/Pharr/Anzalduas. “Although transporting currency either way across the border is not illegal, as long as it is declared to CBP, most seizures of currency involve money having been obtained from illicit activities.”

CBP officers working at the Hidalgo-Reynosa Bridge outbound lanes on May 6 encountered a U.S. based taxicab as it attempted to exit into Mexico. The driver and lone occupant, a 40-year-old male U.S. citizen were asked to declare what they were transporting into Mexico, to include currency in excess of $10,000. After further interaction with the passenger, the taxicab was referred to secondary for further examination. During the process of the secondary inspection, CBP officers discovered bundles of U.S. currency concealed within the traveler’s personal belongings. CBP-OFO removed and seized several stacks of unreported U.S. currency, which totaled $143,932.

CBP-OFO arrested the male traveler and subsequently released him to the custody of Homeland Security Investigations (HSI) for further investigation.

When crossing the border with cash or monetary instruments, remember to stay calm and report anything in excess of $10,000 USD.

The reason your currency was seized by customs may be different. The vast majority of my client’s have had their money taken by customs at the airport or at the land borders because of miscommunication, ignorance of the reporting requirement, confusion, fatigue from travel, and other times because of unfair, if not necessarily illegal, enforcement tactics used by customs. If you have had money seized by customs, keep calm and call our office at (734) 855-4999 to speak to a customs lawyer, or e-mail us through our contact page. We are able to assist with cash seized by customs nationwide, including Detroit, Chicago, Atlanta, New York, Los Angeles, Las Vegas, and Orlando.

Please read these other articles from our customs law blog:

Customs Currency Seizure Assisted by K9

Posted by Jason P. Wapiennik on April 28, 2014

Customs seized currency at Dulles airport for failure to file a currency report for a man who repeatedly reported transporting only $8,000, but he was instead found with more than $20,000. Below is a picture from the customs news release that shows, apparently, the offending currency and it’s new owner, a German Shepherd. Alright, the German Shepherd will not become the new owner, as the story correctly points out anyone who has had their currency seized by customs has the right, among others, to petition to have the currency returned to them provided that they can establish a legitimate source for the money and show that it had a legitimate intended use. Here’s the story from Customs:

STERLING, Va. — U.S. Customs and Border Protection (CBP) Office of Field Operations (OFO) at Washington Dulles International Airport seized $24,789 from a U.S. citizen Monday for violating federal currency reporting regulations.

The man, who arrived on a flight from Qatar, declared possessing only $8,000. While proceeding to the exit from the federal inspection area a CBP K9 enforcement officer led his partner, CBP currency detection K9 “Nicky,” over to sniff the traveler’s luggage. Nicky alerted and the officer asked the man how much money he was carrying. He declared $8,000. The officer then referred the traveler for a secondary inspection.

In secondary the man again declared possessing $8,000 to CBP officers. While examining the passenger’s luggage, CBP officers discovered an envelope containing $24,789. CBP officers seized the $24,789 and advised the traveler how to petition for the return of his currency.

CBP K9 ‘Nicky’ detected $24k in unreported currency a traveler concealed at Washington Dulles International Airport April 21, 2014.There is no limit to how much currency travelers can import or export; however federal law requires travelers to report to CBP amounts exceeding $10,000 in monetary instruments, which includes foreign currency.

“Travelers who refuse to comply with federal currency reporting requirements run the risk of having their currency seized, and may potentially face criminal charges,” said Frances B. Garcia, Acting CBP Port Director for the Port of Washington. “The traveler was given the opportunity to truthfully report his currency. The easiest way to hold on to your money is to report it.”

Like other law enforcement, Customs’ uses dogs to enhance it’s search capabilities at the border and in airports, and in this case, the dog was able to sniff out the currency, most likely because it contained trace amounts of narcotics, as I am told most U.S. currency does.

If you have had money seized by customs call our office at (734) 855-4999 to speak to a customs lawyer, or e-mail us through our contact page. We are able to assist with cash seized by customs nationwide, including Detroit, Chicago, Atlanta, New York, Los Angeles, Las Vegas, and Orlando.

Please read these other articles from our customs law blog:

CBP Officers Arrest Man with $165,000 in Unreported Currency at the Laredo Port of Entry

Posted by Jason P. Wapiennik on April 18, 2014 with 1 Comment

Customs money seizure news releases from U.S. Customs & Border Protection have been sparse since customs renovated with their website. But, after nearly two months, we have a new story about a recent customs currency case at the Mexican border. This story is a about a 60 year old Mexican national from Louisiana who was transporting $165,000 in currency on his body.

LAREDO, Texas – U.S. Customs and Border Protection officers and agents at the Laredo Port of Entry seized more than $150,000 in unreported currency as the result of a single enforcement action that resulted in the arrest of the man who had the currency in his possession.

“Stopping the export of unreported currency is an important role in the overall scheme of hindering the flow of illicit proceeds at U.S. borders,” said Jose R. Uribe, Acting CBP Port Director, Laredo. “Laredo CBP officers and agents remain dedicated to the mission of applying export rules and regulations and hindering the cycle of these illegal outbound exportations.”

The interception of the currency occurred on Friday, April 11, while CBP officers and Border Patrol agents conducting outbound (southbound) inspections at the Lincoln-Juarez International Bridge came across a 2011 Honda Civic driven by a 60-year-old Mexican citizen from St. Amant, La. A CBP officer referred the male driver and vehicle for a secondary examination that resulted in the discovery of eight bundles containing approximately $165,000 in unreported currency on his person.

CBP officers seized the unreported currency, and the vehicle. The driver was arrested by CBP officers and turned over to Homeland Security Investigations (HSI) special agents for further investigation.

Individuals are permitted to carry any amount of currency or monetary instruments into or out of the U.S.; however, if the quantity is more than $10,000, they will need to report it to CBP. “Money” means monetary instruments and includes U.S. or foreign coins currently in circulation, currency, traveler’s checks in any form, money orders, and negotiable instruments or investment securities in bearer form. Failure to declare may result in seizure of the currency and/or arrest.

The original news release for this customs money seizure is available here.

The reason your currency was seized by customs may be different. The vast majority of my client’s have had their money taken by customs at the airport or at the land borders because of miscommunication, ignorance of the reporting requirement, confusion, fatigue from travel, and other times because of unfair, if not necessarily illegal, enforcement tactics used by customs. If you have had money seized by customs call our office at (734) 855-4999 to speak to a customs lawyer, or e-mail us through our contact page. We are able to assist with cash seized by customs nationwide, including Detroit, Chicago, Atlanta, New York, Los Angeles, Las Vegas, and Orlando.

Please read these other articles from our customs law blog:

CBP at JFK Seizes Cocaine in Meat

Posted by Jason P. Wapiennik on April 14, 2014

Customs seized over 7lbs of cocaine from a man who apparently tried to smuggle it into the United States by hiding it in frozen chunks of meat from Trinidad. If CBP published statistics on stupid smuggling attempts that are bound to fail, this would go down as one of the stupidest smuggling attempts of the year.

Why is it so stupid? Because it is basically impossible to import meat into the United States without getting advance permission from either the FDA, USDA, or both — more on those restrictions HERE. Put simply, the problem is that the smuggler basically tried to hide something illegal in something that was illegal; typical smuggling attempts have people hiding illegal merchandise in or around perfectly legal merchandise.

Not only was this poorly planned for that reason, but who could ever doubt that a dog – trained for smelling both the presence of meat and narcotics – would not alert to cocaine wrapped in juicy chunks of meat? I mean, take a look at the picture below.

JAMAICA, N.Y. — An arriving passenger at John F. Kennedy International Airport had a different kind of ‘beef’ when encountered by U.S. Customs and Border Protection Officers.Meat seized by CBP also contained cocaine

On March 20, CBP officers stopped Mr. Yudishtir Maharaj who was arriving on a flight from Port of Spain, Trinidad. During the course of the inspection CBP officers discovered three large
packages of frozen meat within his luggage. When probed, the frozen packages of meat produced a white powder that tested positive for cocaine. Mr. Maharaj was arrested for the importation of a controlled substance and was turned over to Homeland Security Investigations. The total weight of cocaine seized is approximately 7.35 lbs.

“This latest seizure demonstrates the vigilance of our CBP officers, and their excellence in detecting those who would try to smuggle these illegal substances,” said Robert E. Perez, Director, Field Operations New York.

Mr. Maharaj now faces federal narcotics smuggling charges and will be prosecuted by the U.S. Attorney’s Office in the U.S. Eastern District Court of New York.

All defendants are considered innocent until proven guilty.

I do not represent narcotics smugglers, but a lot of innocent people and people acting in good faith or from a position of ignorance get their property seized by customs all the time. If you have had merchandise, property, orcash seized by customs and are contemplating what to do next, please make use of the other information available on this website or call our office at (734) 855-4999 to speak to a customs lawyer, or e-mail us through our contact page. We are able to assist with cash seized by customs around the country, including Detroit, Chicago, Cleveland, New York, and many other places, and not just locally.

U.S. Customs Counterfeit Seizure & Penalty; Fake Purses

Posted by Jason P. Wapiennik on April 7, 2014 with 1 Comment

KFox14’s website has a recent story about a a counterfeit purse seizure by customs with a value of around $12,000. We have previously written articles on trademark infringement gray market goods and trademark infringement, which can help you understand the process more.

The story AVAILABLE HERE on KFox14’s website, in part, says:

In January, 39 Michael Kors purses suspected of being counterfeit were seized at an El Paso port of entry. The purses were part of an international shipment from Hong Kong that was selected for inspection. Officers who were examining the shipment identified the suspect bags and they were turned over to members of the CBP Intellectual Property Branch for further review, officials said.

[ . . . ]

The purses were found to be of poor quality compared to what the brand was known for despite having nearly identical markings, officials said. A notice of seizure was given to the consignee of the shipment on March 10. The value of the seized handbags was estimated at $12,285.

Importing counterfeit items into the United States is a very serious matter. First, it is very likely that after seizure the property will be forfeited and destroyed by the U.S. government if, in fact, they are counterfeit. Once forfeiture is perfected, the person who caused the importation will probably get a notice of penalty from U.S. Custom & Border Protection in the mail for a minimum of $12,285, or the equivalent of the value of the products if they were real. That is what the law says.

The person will have a chance to respond to customs’ notice of penalty with the Fines, Penalties, and Forfeitures office by filing a petition for mitigation and ask customs to reduce the penalty based on the presence of certain mitigating factors that customs particularly looks for. Great Lakes Customs Law has been very successful in getting these kinds of penalties reduced and, sometimes, even eliminated entirely. If the person fails to pay the penalty, the government bring a lawsuit against them in federal district court to recover the penalty in the form of a judgment, after which point the government can lien property, garnish bank accounts, and seize property.

If you have had money or merchandise seized by customs call our office at (734) 855-4999 to speak to a customs lawyer, or e-mail us through our contact page. Once your merchandise is seized, Customs may issue a penalty for the violation of law itself. If you have received a notice of penalty from U.S. Customs call our office immediately to discuss the possibility of filing a petition to reduce the penalty amount.

We are able to assist petitions and in seizures by customs nationwide.

International Parcel Seizures by Philly CBP

Posted by Jason P. Wapiennik on March 18, 2014

I am sharing this story with readers of my customs law blog as it dovetails well with guidance recently provided to customs about customs liability for internet purchases. Although the seizures in questions below are certainly more of an intentional variety, but are nevertheless instructive because the parcel inspection and seizure process by customs is the same whether the goods are prohibited, restricted, or if there are mistakes made in the import process. In other words, importing steroids or illict street drugs is dramatically different from importing something that you are unaware is not properly marked with country of origin, or for which the shipper provided a incorrect value on the commercial invoice used during the customs declaration process.

On to the story from customs:

PHILADELPHIA – One of U.S. Customs and Border Protection’s lesser known enforcement priorities is examining incoming international parcels to hunt for a wide variety of prohibited and illicit products, such as weapons, narcotics, currency, insects and food. Hunting was good this past week.

Customs and Border Protection (CBP) officers at the international express courier facility near Philadelphia International Airport recorded six khat seizures totaling about 150 pounds, 140 tablets that contained codeine, and 16 vials of steroids.

The parcels were destined to Everett, Mass., Riverwoods, Skokie and West Dundee in Illinois, Minneapolis and Rochester in Minnesota, and Cromwell, Conn.

“We know that U.S. consumers will attempt to purchase products they know to be illicit or illegal from overseas sources through the internet. Our best advice to them is caveat emptor, buyer beware,” said Tarance Drafts, acting CBP Port Director for the Port of Philadelphia. “Inspecting international parcels for dangerous and illicit products remains a Customs and Border Protection enforcement priority. There’s a great chance we’ll get our hands on your purchase before you do.”

The seizures started February 27 when CBP officers intercepted a parcel manifested as “Adidas junior bags” destined for Cromwell, Conn. Officers x-rayed the parcel and detected an anomaly that proved to be 24 pounds, 4 ounces of khat.

CBP officers then made two khat seizures Wednesday, one weighed 22 pounds, 3 ounces and was in a parcel manifested as “document procedures” destined for Skokie, Ill. The second parcel, manifested as “reports,” contained 15 pounds, 14 ounces of khat destined for West Dundee, Ill.

CBP officers also seized the codeine tablets Wednesday in a parcel manifested as “samples” destined for Rochester, Minn. The tablets were a product identified as Solpadeine, which is an over the counter product in Europe, but the codeine makes it a Schedule III drug in the U.S.

Thursday seemed like Groundhog Day, as CBP officers made two additional khat seizures. The first, 23 pounds, 9 ounces, was in a parcel manifested as “mobile phone accessories” and destined for Minneapolis. The second, 16 pounds, 12 ounces, was in a parcel manifested as “project development group report” and destined for Skokie, Ill.

The final parcel Thursday contained 10 vials of 10 ml each of Decatest 350 and six vials of 10 ml each of Megabol 275. The parcel was manifested as “Non Documents Amino Methyl Propanal” and destined for Everett, Mass.

In the largest seizure this week, CBP officers seized 46 pounds, 15 ounces of khat today that arrived in a parcel manifested as “Decorative Artistic Handicrafts” and destined for Riverwoods, Ill.

The 150 combined pounds of khat has a street value of about $45,000.

Khat is a green, leafy plant typically grown in the Arabian Peninsula and chewed for its stimulant effect.

The Drug Enforcement Administration classifies khat as a schedule 1 narcotic – the most restrictive category used by the DEA – when the leaves are freshly picked. Its principal components, cathine and cathinone, are considered controlled substances in the United States. Please see the DEA Khat Fact Sheet.

The World Health Organization classified khat as a drug of abuse in 1980. It is chewed for its stimulant effect and retains its potency for up to 48 hours after being harvested.

CBP routinely conducts random inspections operations on passengers and air cargo searching for narcotics, currency, weapons and other prohibited or illicit products as part of its border security mission.

The individuals to who these seized shipments were destined will receive a notice of seizure from customs explaining the reasons for the seizure; they will then be asked to respond to the notice of seizure by affirmatively abandoning the property, petition for its return, and a few other choices. No matter how the notice of seizure is responded to, it’s possible that in addition to criminal charges, those connected with the importation of these items will also be facing a civil penalty for the unlawful importation.

If you have had merchandise or money seized by customs call our office at (734) 855-4999 to speak to a customs lawyer, or e-mail us through our contact page. Once your merchandise is seized, Customs may issue a penalty for the violation of law itself. If you have received a notice of penalty from U.S. Customs call our office immediately to discuss the possibility of filing a petition to reduce the penalty amount. We are able to assist petitions and in seizures by customs nationwide, including Detroit, Cleveland, Chicago, Buffalo, New York, and Los Angeles.

Currency Reporting Violations and the Global Entry Program

Posted by Jason P. Wapiennik on March 6, 2014

As some of my currency seizure clients have come to find out, failing to properly report currency over $10,000 being transported out of the United States can result in removal from trusted traveler programs. This news release from my local port of Detroit by customs confirms it:

Detroit – U.S. Customs and Border Protection (CBP) at Detroit Metro Airport announces that three travelers enrolled in the Global Entry program have been removed due to zero tolerance violations of program rules.

Global Entry is a CBP program that allows expedited clearance for pre-approved, low-risk travelers upon arrival in the United States. The program benefits CBP and participating foreign governments by allowing them to focus efforts on unknown and potentially higher risk air travelers, thereby facilitating the movement of trusted travelers in a more efficient and effective manner.

“Global Entry provides a level of trust not afforded to regular air travelers,” said Devin Chamberlain, CBP Port Director. “Violations of any kind will result in removal from the program.”

The violators, all returning U.S. citizens failed to declare personal use steroids and prescription drugs and failed to report the transport of currency over $10,000. Two events occurred February 26 and the last March 1, 2014.

If you have had money seized by customs call our office at (734) 855-4999 to speak to a customs lawyer, or e-mail us through our contact page. We are able to assist with cash seized by customs nationwide, including Detroit, Chicago, Atlanta, New York, Los Angeles, Las Vegas, and Orlando.

Please read these other articles from our customs law blog:

Border Patrol Agents Seize Over $1.5

Posted by Jason P. Wapiennik on February 20, 2014

Though not exactly the type of customs money seizure that my client’s experience (which usually at a land border crossing or at an airport), nevertheless Customs & Border protection recently issued a news release about some check-point currency seizures that the border patrol wing of U.S. Customs and Border Patrol executed.

San Clemente, Calif. — In two separate events, U.S. Border Patrol agents arrested two foreign nationals with large quantities of concealed bulk cash.

The first event occurred Friday at 4:30 p.m., when an Uzbekistan national, who is a permanent U.S. resident, arrived at the San Clemente checkpoint driving a commercial truck. The 27-year-old man was hauling five used cars on a trailer. The man was referred to secondary, where a K-9 performed a cursory inspection resulting in a positive alert. California Army National Guard members, operating an x-ray system, detected anomalies in two Acura MDXs. Agents searched those vehicles and discovered false compartments in their rear bumpers. The compartments were filled with 49 bundles of cash. The bundles contained an approximate total of $1,476,245 in U.S. currency. The cash and two Acuras were seized by the U.S. Border Patrol.

The second event occurred on Sunday afternoon around 2 p.m., as agents were patrolling I-5. Agents observed a suspicious vehicle travelling southbound and initiated a vehicle stop. The 39-year-old Mexican national driver was holding a valid visa. Agents requested and received permission to search the man’s vehicle. Upon inspection, agents discovered $49,900 inside a black bag and inside the man’s jacket. An additional $10,000 was in the man’s pockets. When questioned, the man stated that the $10K was his, but he did not have a receipt of declaration for bringing the money into the U.S. He claimed that the other $49,900 did not belong to him and that he did not want to be associated with it. The driver is being held in Department of Homeland Security custody with removal proceedings pending. The vehicle and cash were seized by the U.S. Border Patrol.

Please read these other articles from our customs law blog:

Customs Seizes $19,800 at Border

Posted by Jason P. Wapiennik on February 18, 2014

Customs executed another customs money seizure at a Texas border crossing; this story just doesn’t happen at land borders like our shared border with Canada, but also at international airports. This particular tale of woe concerns a woman who had 3 vacuum sealed packages containing a total of $19,800 — that they were vacuum sealed would most likely indicate to Customs that this was not an inadvertent failure to file a currency and monetary instrument report, but rather an attempt to smuggle money without alerting the drug/currency-sniffing dogs to the presence of the money.

Eagle Pass, Texas – U.S. Customs and Border Protection officers in Eagle Pass seized more than $19,000 in undeclared currency Thursday afternoon.

“Large amounts of currency may be imported and exported with the proper documentation,” said Cynthia O. Rodriguez, CBP Port Director, Eagle Pass. “Failure to report international transit of $10,000 or more could mean forfeiture of funds and criminal sanctions.

“Seizing undeclared currency at ports of entry serves to deprive criminal organizations of their profits.”

Shortly after 1 p.m. Thursday, CBP officers at Eagle Pass International Bridge I encountered a pedestrian as she was exiting the United States bound for Mexico. During inspection, officers discovered the woman, a 22-year-old citizen of Mexico, had a large quantity of U.S. currency in her possession. Officers seized three vacuum-sealed packages containing a total of $19,800. The woman was turned over to Homeland Security Investigations for federal prosecution.

The reason your currency was seized by customs may be different. The vast majority of my client’s have had their money taken by customs at the airport or at the land borders because of miscommunication, ignorance of the reporting requirement, confusion, fatigue from travel, and other times because of unfair, if not necessarily illegal, enforcement tactics used by customs. If you have had money seized by customs call our office at (734) 855-4999 to speak to a customs lawyer, or e-mail us through our contact page. We are able to assist with cash seized by customs nationwide, including Detroit, Chicago, Atlanta, New York, Los Angeles, Las Vegas, and Orlando.

Please read these other articles from our customs law blog: