19 U.S.C. § 81o
Residents of zone
No person shall be allowed to reside within the zone except Federal, State, or municipal officers or agents whose resident presence is deemed necessary by the Board.
The Board shall prescribe rules and regulations regarding employees and other persons entering and leaving the zone. All rules and regulations concerning the protection of the revenue shall be approved by the Secretary of the Treasury.
The Board may at any time order the exclusion from the zone of any goods or process of treatment that in its judgment is detrimental to the public interest, health, or safety.
No retail trade shall be conducted within the zone except under permits issued by the grantee and approved by the Board. Such permittees shall sell no goods except such domestic or duty-paid or duty-free goods as are brought into the zone from customs territory.
Tangible personal property imported from outside the United States and held in a zone for the purpose of storage, sale, exhibition, repackaging, assembly, distribution, sorting, grading, cleaning, mixing, display, manufacturing, or processing, and tangible personal property produced in the United States and held in a zone for exportation, either in its original form or as altered by any of the above processes, shall be exempt from State and local ad valorem taxation.
1984—Subsec. (e). Pub. L. 98–573 added subsec. (e).
Pub. L. 98–573, title II, § 231(b)(2),
Notes of Decisions
Cited in 15
cases (5 in the last 5 years), 1995–2024 · leading case: Conoco, Inc. v. United States Foreign-Trade Zones Bd., 885 F. Supp. 257 (Ct. Intl. Trade 1995).
Conoco, Inc. v. United States Foreign-Trade Zones Bd., 885 F. Supp. 257 (Ct. Intl. Trade 1995). “) In particular, defendants note the Act expressly permits the Board to exclude from the zones “any goods or process of treatment that in its judgment is detrimental to the public interest____” 19 U.S.C. § 81o(c) (cited in Defs.’ Br. at 26).”
Harris Cnty. v. Harris Cnty. Appraisal Dist., 579 S.W.3d 77 (Tex. App. 2017). “See 19 U.S.C. § 81o(e) (2012). This exemption is commonly referred to as an "FTZ exemption.”
Phibro Energy, Inc. v. Brown, 19 Ct. Int'l Trade 663 (Ct. Intl. Trade 1995). “19 U.S.C. § 81o(c) reads in its entirety as follows: (c) Exclusion from zone of goods or process of treatment The Board may at any time order the exclusion from the zone of any goods or process of treatment that in its judgment is detrimental to the public interest, health, or…”
Arbor Foods Inc. v. United States, 97 F.3d 534 (Fed. Cir. 1996). “” In that regard, the government points to 19 U.S.C. § 81o(c), which is in the same chapter of the United States Code as section 81c(a).”
Deer Park Indep. Sch. Dist. v. Harris Cnty. Appraisal Dist., 132 F.3d 1095 (5th Cir. 1998). “Background The School Districts 1 filed suit in the district court on September 30, 1996, seeking a declaratory judgment stating that 19 U.S.C. § 81o(e) is unconstitutional. This statute grants exemptions from state and local ad valorem taxes on property to businesses lo-eated…”
United States v. 4,432 Mastercases of Cigarettes, 448 F.3d 1168 (9th Cir. 2006). “See 19 U.S.C. § 81o(e). It concluded that California’s imposition of a tax on cigarettes destined for sale in another state “transform[s] a tax on the sale or distribution of cigarettes in California into an ad valorem property tax.”
Deer Park v. Harris Cnty. Appraisal Dist., 963 F. Supp. 605 (S.D. Tex. 1997). “19 U.S.C. § 81o (e). The bill was introduced to cure a “unique problem in the State of Texas in which the local taxing jurisdiction does not have the authority to exempt tangible personal property in a [foreign trade zone] from taxation due to the State constitution.”
Citgo Petroleum Corp. v. United States Foreign Trade-Zones Bd., 83 F.3d 397 (Fed. Cir. 1996). “Although the statutory provisions that authorize the Board to regulate zone grants do not explicitly grant the Board the authority to condition zone grants, the statute authorizes the Board to “order the exclusion from the zone of any goods or process of treatment that in its…”
Arbor Foods Inc. v. United States, 19 Ct. Int'l Trade 577 (Ct. Intl. Trade 1995). “Specifically, Arbor argues that the Foreign Trade Zones Act of 1934, as amended, 19U.S.C. § 81o(c) (“FTZ Act”) and applicable regulations permit the admission of merchandise for storage (prior to entry in the commerce of the United States) unless: (1) the merchandise is…”
Vaughn v. United States (Fed. Cl. 2024). “Plaintiff makes passing references to “agents in the Zone” and references 19 U.S.C. §81o(a), entitled “Residents of zone.”
Prsi Trading, Llc v. Harris Cnty., Texas (Tex. 2020). “25 These regulations, set out in the Code of Federal Regulations and summarized in the FTZ Manual, comprise the scheme by which FTZs are governed.”
PCI DE, LLC v. Paulson & Co., Inc. (D.P.R. 2024). “19 U.S.C. § 81o(e). See also United States v.”
— 19 U.S.C. § 81o(a) — 1 case
Vaughn v. United States (Fed. Cl. 2024). “Plaintiff makes passing references to “agents in the Zone” and references 19 U.S.C. §81o(a), entitled “Residents of zone.”
— 19 U.S.C. § 81o(c) — 5 cases
Conoco, Inc. v. United States Foreign-Trade Zones Bd., 885 F. Supp. 257 (Ct. Intl. Trade 1995). “) In particular, defendants note the Act expressly permits the Board to exclude from the zones “any goods or process of treatment that in its judgment is detrimental to the public interest____” 19 U.S.C. § 81o(c) (cited in Defs.’ Br. at 26).”
Phibro Energy, Inc. v. Brown, 19 Ct. Int'l Trade 663 (Ct. Intl. Trade 1995). “19 U.S.C. § 81o(c) reads in its entirety as follows: (c) Exclusion from zone of goods or process of treatment The Board may at any time order the exclusion from the zone of any goods or process of treatment that in its judgment is detrimental to the public interest, health, or…”
Arbor Foods Inc. v. United States, 97 F.3d 534 (Fed. Cir. 1996). “” In that regard, the government points to 19 U.S.C. § 81o(c), which is in the same chapter of the United States Code as section 81c(a).”
Citgo Petroleum Corp. v. United States Foreign Trade-Zones Bd., 83 F.3d 397 (Fed. Cir. 1996). “Although the statutory provisions that authorize the Board to regulate zone grants do not explicitly grant the Board the authority to condition zone grants, the statute authorizes the Board to “order the exclusion from the zone of any goods or process of treatment that in its…”
Arbor Foods Inc. v. United States, 19 Ct. Int'l Trade 577 (Ct. Intl. Trade 1995). “Specifically, Arbor argues that the Foreign Trade Zones Act of 1934, as amended, 19U.S.C. § 81o(c) (“FTZ Act”) and applicable regulations permit the admission of merchandise for storage (prior to entry in the commerce of the United States) unless: (1) the merchandise is…”
— 19 U.S.C. § 81o(e) — 8 cases
Harris Cnty. v. Harris Cnty. Appraisal Dist., 579 S.W.3d 77 (Tex. App. 2017). “See 19 U.S.C. § 81o(e) (2012). This exemption is commonly referred to as an "FTZ exemption.”
Phibro Energy, Inc. v. Brown, 19 Ct. Int'l Trade 663 (Ct. Intl. Trade 1995). “19 U.S.C. § 81o(c) reads in its entirety as follows: (c) Exclusion from zone of goods or process of treatment The Board may at any time order the exclusion from the zone of any goods or process of treatment that in its judgment is detrimental to the public interest, health, or…”
Deer Park Indep. Sch. Dist. v. Harris Cnty. Appraisal Dist., 132 F.3d 1095 (5th Cir. 1998). “Background The School Districts 1 filed suit in the district court on September 30, 1996, seeking a declaratory judgment stating that 19 U.S.C. § 81o(e) is unconstitutional. This statute grants exemptions from state and local ad valorem taxes on property to businesses lo-eated…”
United States v. 4,432 Mastercases of Cigarettes, 448 F.3d 1168 (9th Cir. 2006). “See 19 U.S.C. § 81o(e). It concluded that California’s imposition of a tax on cigarettes destined for sale in another state “transform[s] a tax on the sale or distribution of cigarettes in California into an ad valorem property tax.”
Arbor Foods Inc. v. United States, 97 F.3d 534 (Fed. Cir. 1996). “” In that regard, the government points to 19 U.S.C. § 81o(c), which is in the same chapter of the United States Code as section 81c(a).”
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