Definitions #
Designated secure areas within a country where goods are considered outside the customs territory for duty purposes until they enter domestic commerce.
Technical U.S. Customs and Border Protection (CBP)-authorized zones allowing deferred or reduced duty, duty-free re-export, and streamlined entry procedures, governed by 19 CFR Part 146.
Example The company warehouses imported components in a foreign-trade zone, paying no duty until they are shipped to local plants.
Areas that let importers delay or avoid customs duties on goods that are eventually re-exported.
Technical FTZs are subject to Customs supervision, yet provide advantages such as weekly entry permits, reduced tariff rates on assembled goods, and avoidance of duty on waste and scrap.
Etymology #
Originated in the United States with the Foreign-Trade Zones Act of 1934; 'foreign' because goods are legally outside the US customs territory.
Collocations #
- FTZ status 自贸区(对外贸易区)资格
- zone admission 货物进入保税区的申报手续
- duty suspension 关税暂停征收(货物在区内时)
Real Business Examples #
- Goods admitted to a foreign-trade zone are exempt from duty until they are formally entered for consumption.
- The FTZ operator must submit an annual report to the Foreign-Trade Zones Board.
Register & Variants #
- Register: formal
- BrE/AmE: 美式术语,注意与英国/中国使用的 free port / free trade zone 概念略有区别
Synonyms & Antonyms #
- Synonyms: free trade zones, FTZ, customs free zones
Common Errors #
- 将 Foreign-Trade Zones 等同于自由贸易协定中的自由贸易区(free trade area) FTZ 是一个国家内的地理保税区,而 free trade area 是多个国家间取消关税的制度安排;两者英文相近但含义不同。
- 误以为进入 FTZ 的货物永远免税 只有当货物复出口或经批准处理时才免关税;一旦进入美国国内市场,仍需按适用税率缴纳关税(可能延迟或减免)。
Confusable Terms #
- Bonded warehouse vs Foreign-Trade Zones
- 保税仓库仅用于存储未清关货物,而 FTZ 还允许加工、制造、装配等增值活动,且某些货物可以每周合并报备。
Frequently Asked Questions
FTZ 能给进口商带来什么好处??
延迟缴纳关税、倒置税率(如果制成品税率低于零部件可申请减免)、规避配额、简化报关流程等。
FTZ 与普通保税仓库的主要区别是什么??
FTZ 通常允许制造和加工活动,且货物可在区内无限期存放;保税仓库的存储时限和作业范围往往更受限制。