A bill to amend the Tariff Act of 1930 regarding the customs administration of duty-free sales enterprises.

Summary

Amends the Tariff Act of 1930 to allow duty-free sales enterprises to sell and deliver from the customs territory duty-free merchandise. Sets forth specified requirements with respect to the locality and operation of such enterprises. Provides that if the approval of a State or local authority (incident to its jurisdiction over an airport, seaport, or other exit point facility) is required before such duty-free merchandise is delivered for exportation, then such merchandise may not be withdrawn from a bonded warehouse and transferred to such facility unless the operator of a duty-free sales enterprise demonstrates to the Secretary of the Treasury that the required approval has been obtained. Provides that this Act does not prohibit a duty-free sales enterprise from offering for sale and delivering to individuals departing from the customs territory merchandise other than duty-free merchandise. Declares that merchandise purchased in a duty-free sales enterprise is not exempt from duty under the Tariff Schedules of the United States if such merchandise is brought back to the customs territory. Requires the establishment of a separate class of bonded warehouses for duty-free sales enterprises.

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Documents

1 official file

• Introduced in Senate

  summary · EN · 23 September 1986

  Open at official source

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