19 U.S.C. § 81o — Residents of zone

submitted 92 years ago by ch. 590 to r/title-19-CUSTOMS-DUTIES · 256 words · no verdicts yet

in plain englishAI-generated · not legal advice

Only certain government officers may live inside a foreign-trade zone. The Board sets entry rules, may exclude harmful goods, and controls retail trade there. Goods held in the zone are exempt from state and local property tax.

(a) Who may live in the zone. No one may reside inside the zone except federal, state, or municipal officers or agents whose presence there the Board decides is necessary. (b) Entry and exit rules. The Board must set rules for employees and other people entering and leaving the zone. Any rules meant to protect government revenue need the Secretary of the Treasury's approval. (c) Excluding goods or processes. The Board may, at any time, order that certain goods or processing methods be kept out of the zone, if it judges them harmful to the public interest, health, or safety. (d) Retail trade. No retail trade may happen inside the zone except under permits the grantee issues and the Board approves. Permit holders may sell only domestic goods, or goods that have already paid duty (or are duty-free), brought in from customs territory. (e) Tax exemption. Foreign goods held in the zone for storage, sale, exhibit, repackaging, assembly, distribution, sorting, grading, cleaning, mixing, display, manufacturing, or processing — and U.S.-made goods held there for export, whether unchanged or altered by any of those processes — are exempt from state and local property tax.

the actual law source: uscode.house.gov ↗public domain

(a) Persons allowed to reside in 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.

(b) Rules and regulations for employees entering and leaving zone

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.

(d) Retail trade within zone

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.

(e) Exemption from State and local ad valorem taxation of tangible personal property

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.

Source credit: (June 18, 1934, ch. 590, § 15, 48 Stat. 1002; Pub. L. 98–573, title II, § 231(b)(1), Oct. 30, 1984, 98 Stat. 2991.)

history & why it existsrecord from the source credit

1934Enacted · Act of June 18, 1934, ch. 590 · 48 Stat. 1002
1984Amended · Pub. L. 98-573 · 98 Stat. 2991

A history note hasn’t been published yet. The record shows enactment by ch. 590 on 1934-06-18.

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