Your duties are sitting in the zone.
Not in a customs entry.
Steel coils in Zone 142 today. Invoiced to São Paulo tomorrow. Duty never paid. Zone's bonded network keeps your goods outside U.S. commerce until the moment you choose otherwise.
What you paid last year
vs. what Zone would cost.
Duty Deferral
Pay duties only when goods enter U.S. commerce — not at admission. Goods destined for re-export: duty never paid.
Inverted Tariff Election
When your finished product carries a lower duty rate than its components, elect to pay the finished-goods rate on foreign inputs.
Weekly Entry / MPF Cap
File one CBP entry per week per zone. Merchandise Processing Fee capped at $634.62/week regardless of shipment volume.
Re-Export Elimination
Goods exported directly from the zone never enter U.S. commerce. Zero duty, zero MPF, zero harbor maintenance fee.
How savings survive
a CBP audit.
Non-privileged foreign status. Duty rate determined at withdrawal based on condition at that time.
Privileged foreign status. Duty rate locked at time of admission — required for Section 301 goods.
Consolidated weekly CBP entry. MPF capped at $634.62/week regardless of shipment volume.
Goods destined for export. Zero duty, zero MPF, zero harbor maintenance fee — never entered U.S. commerce.
Section 301 tariffs on Chinese-origin goods require Privileged Foreign status — locking in rates at admission. Goods re-exported from Zone: $0 additional duty.
From application to
first duty deferred.
Zone Assessment & Application
FTZ Board Review & Approval
CBP Activation
First Admission — Duties Deferred
Move goods between zones without triggering a customs entry.
Foreign-status components manufactured in one zone can be transferred to another zone under customs bond — zero duty payment at transfer. The downstream product can then enter U.S. commerce, be exported, or transfer again.