Compiled by the United States Customs Service, this book is an essential source of information for anyone importing goods - commercial or personal property - into the United States. Topics covered in depth include: How the customs service works at ports of entry; The entry process - and how to guarantee that your goals will pass entry examination; How to prepare error-free invoices; How to calculate duty payable and qualify for refunds of duty; How transaction values are assessed and how currency conversion worksl; Regulations on marking imported goods; Understanding prohibitions, import restrictions, and quotas; Laws governing civil and criminal fraud. In addition, an extensive appendix provides sample customs forms, certificates, and invoices, along with relevant excerpts from statutes governing importing into the United States. Complete, up-to-date, and easy to use, this book provides all the information needed to import efficiently and profitably into the United States.