2019 US Code
Title 19 - Customs Duties
Chapter 1A - Foreign Trade Zones
Sec. 81a - Definitions

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Citation 19 U.S.C. § 81a (2019)
Section Name §81a. Definitions
Section Text

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.

Source Credit

(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 Notes AMENDMENTS

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,".

SHORT 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.

Publication Title United States Code, 2018 Edition, Supplement 1, Title 19 - CUSTOMS DUTIES
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 19 - CUSTOMS DUTIES
CHAPTER 1A - FOREIGN TRADE ZONES
Sec. 81a - Definitions
Contains section 81a
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition standard
Short Titles "Foreign Trade Zones Act".
Statutes at Large References 48 Stat. 998
110 Stat. 2621
Public Law References Public Law 101-508, Public Law 104-201
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