19 U.S.C. § 81a

Definitions

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When used in this chapter—(a) The term “Secretary” means the Secretary of Commerce;(b) The term “Board” means the Board which is established to carry out the provisions of this chapter. The Board shall consist of the Secretary of Commerce, who shall be chairman and executive officer of the Board, and the Secretary of the Treasury;(c) The term “State” includes any State, the District of Columbia, and Puerto Rico;(d) The term “corporation” means a public corporation and a private corporation, as defined in this chapter;(e) The term “public corporation” means a State, political subdivision thereof, a municipality, a public agency of a State, political subdivision thereof, or municipality, or a corporate municipal instrumentality of one or more States;(f) The term “private corporation” means any corporation (other than a public corporation) which is organized for the purpose of establishing, operating, and maintaining a foreign-trade zone and which is chartered under special Act enacted after June 18, 1934, of the State or States within which it is to operate such zone;(g) The term “applicant” means a corporation applying for the right to establish, operate, and maintain a foreign-trade zone;(h) The term “grantee” means a corporation to which the privilege of establishing, operating, and maintaining a foreign-trade zone has been granted;(i) The term “zone” means a “foreign-trade zone” as provided in this chapter.(June 18, 1934, ch. 590, § 1, 48 Stat. 998; Pub. L. 104–201, div. A, title IX, § 910, Sept. 23, 1996, 110 Stat. 2621.)Editorial NotesAmendments

1996—Subsec. (b). Pub. L. 104–201, § 910(1), substituted “and the Secretary of the Treasury” for “the Secretary of the Treasury, and the Secretary of War”.

Subsec. (c). Pub. L. 104–201, § 910(2), struck out “Alaska, Hawaii,” after “Columbia,”.

Statutory Notes and Related SubsidiariesShort Title

This chapter is popularly known as the “Foreign Trade Zones Act”.

Floor Stocks Tax Treatment of Articles in Foreign Trade Zones

Notwithstanding this chapter, articles located in a foreign trade zone on the effective date of increases in tax under specific amendments by Pub. L. 101–508 subject to floor stocks taxes under certain circumstances, see section 11218 of Pub. L. 101–508, set out as a note under section 5001 of Title 26, Internal Revenue Code.

Notes of Decisions
Cited in 20 cases (3 in the last 5 years), 1967–2025 · leading case: Hawaiian Indep. Refinery v. United States, 460 F. Supp. 1249 (Cust. Ct. 1978).
Hawaiian Indep. Refinery v. United States, 460 F. Supp. 1249 (Cust. Ct. 1978). · cites it 3× “BOE, Judge: This case presents a question of statutory interpretation and application with respect to the administration of the Foreign Trade Zones Act, as amended, 19 U.S.C. § 81a et seq. A foreign trade zone is “an isolated, enclosed, and policed area, operated as a public…”
Ocean Garden, Inc., Plaintiff-Counterdefendant-Appellee v. Marktrade Co., Inc. Alberto J. Soler, Defendants-Counterclaimants-Appellants, 953 F.2d 500 (9th Cir. 1991). “19 U.S.C. § 81a. Section 81c of the same act states that “[F]oreign and domestic merchandise of every description, except such as is prohibited by law, may, without being subject to the customs law of the United States .”
Fountain v. New Orleans Pub. Serv., Inc., 265 F. Supp. 630 (E.D. La. 1967). · cites it 3× “15 To satisfy that condition, the Louisiana Legislature in 1934 authorized the Dock Board 16 to apply to the Secretary of Commerce of the United States for the purpose of establishing, operating, and maintaining a Foreign-Trade Zone in the Port of New Orleans under 19 U.S.C. §…”
A. T. Cross Co. v. Sunil Trading Corp., 467 F. Supp. 47 (S.D.N.Y. 1979). “19 U.S.C. §§ 81a et seq. 2 The zone is simply a bonded warehouse where foreign goods *49 destined exclusively for foreign ports are stored and are not deemed to be “imports” for purposes of the United States Customs Tariff Laws.”
Nissan Motor Mfg. Corp., U.S.A. v. The United States, 884 F.2d 1375 (Fed. Cir. 1989). “The Act is administered by a Board which has authority “to grant to corporations [“public” and “private” as defined in the Act, 19 U.S.C. § 81a] the privilege of establishing, operating, and maintaining foreign-trade zones in or adjacent to ports of entry under the jurisdiction…”
Klockner, Inc. v. United States, 590 F. Supp. 1266 (Ct. Intl. Trade 1984). · cites it 6× “Section 81c: Admission of foreign merchandise into zones without regard to customs laws; treatment; shipment into customs territory; appraisal; reshipment Foreign and domestic merchandise of every description, except such as is prohibited by law, may, without being subject to…”
Jazz Photo Corp. v. United States, 502 F. Supp. 2d 1277 (Ct. Intl. Trade 2007). “Or, alternatively, Jazz could have availed itself of the Foreign Trade Zone Acts [sic ], 19 U.S.C. § 81a, to deal with its merchandise.”
Arbor Foods Inc. v. United States, 97 F.3d 534 (Fed. Cir. 1996). “See 19 U.S.C. § 81a(b); 15 C.F.R. §§ *400.1-400.”
Nissan Motor Mfg. Corp., USA v. United States, 693 F. Supp. 1183 (Ct. Intl. Trade 1988). “The Foreign Trade Zones Act is administered by the Foreign Trade Zones Board (Board), which has authority to grant to public and private corporations, as those terms are defined in 19 U.S.C. § 81a(e) and (f) (1982), the privilege of establishing, operating, and maintaining…”
Conoco, Inc. v. United States Foreign-Trade Zones Bd., 18 F.3d 1581 (Fed. Cir. 1994). · cites it 2× “The government pointed to the fact that Congress, in the Foreign Trade Zones Act of 1934 (FTZA) (codified as amended at 19 U.S.C. § 81a et seq. (1988)), made specific provision for the review of zone or subzone grant revocations 7 , but faded to provide for review of other Board…”
Harris Cnty. v. Harris Cnty. Appraisal Dist., 579 S.W.3d 77 (Tex. App. 2017). “Authority for establishing these areas is granted to the Foreign Trade Zones Board ("FTZ Board") pursuant to the Foreign Trade Zones Act of 1934 ("the Act") and the FTZ Board's regulations.”
Sinclair Oil Corp. v. Smith, 293 F. Supp. 1111 (S.D.N.Y. 1968). “Established pursuant to the Foreign Trade Zones Act, 19 U.S.C. § 81a et seq., the Board consists of Richard E.”
— 19 U.S.C. § 81a(b) — 4 cases
Hawaiian Indep. Refinery v. United States, 460 F. Supp. 1249 (Cust. Ct. 1978). “BOE, Judge: This case presents a question of statutory interpretation and application with respect to the administration of the Foreign Trade Zones Act, as amended, 19 U.S.C. § 81a et seq. A foreign trade zone is “an isolated, enclosed, and policed area, operated as a public…”
Arbor Foods Inc. v. United States, 97 F.3d 534 (Fed. Cir. 1996). “See 19 U.S.C. § 81a(b); 15 C.F.R. §§ *400.1-400.”
Conoco, Inc. v. United States Foreign-Trade Zones Bd., 18 F.3d 1581 (Fed. Cir. 1994). “The government pointed to the fact that Congress, in the Foreign Trade Zones Act of 1934 (FTZA) (codified as amended at 19 U.S.C. § 81a et seq. (1988)), made specific provision for the review of zone or subzone grant revocations 7 , but faded to provide for review of other Board…”
— 19 U.S.C. § 81a(c) — 1 case
— 19 U.S.C. § 81a(d) — 1 case
Miami Free Zone Corp. v. Robbins, 542 So. 2d 1007 (Fla. 3d DCA 1989).
— 19 U.S.C. § 81a(e) — 2 cases
Nissan Motor Mfg. Corp., USA v. United States, 693 F. Supp. 1183 (Ct. Intl. Trade 1988). “The Foreign Trade Zones Act is administered by the Foreign Trade Zones Board (Board), which has authority to grant to public and private corporations, as those terms are defined in 19 U.S.C. § 81a(e) and (f) (1982), the privilege of establishing, operating, and maintaining…”
Fountain v. New Orleans Pub. Serv., Inc., 265 F. Supp. 630 (E.D. La. 1967). “15 To satisfy that condition, the Louisiana Legislature in 1934 authorized the Dock Board 16 to apply to the Secretary of Commerce of the United States for the purpose of establishing, operating, and maintaining a Foreign-Trade Zone in the Port of New Orleans under 19 U.S.C. §…”
— 19 U.S.C. § 81a(f) — 1 case
Miami Free Zone Corp. v. Robbins, 542 So. 2d 1007 (Fla. 3d DCA 1989).
— 19 U.S.C. § 81a(i) — 1 case
Vaughn v. United States (Fed. Cl. 2024).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.