In the customs and international trade areas, the firm has assisted its clients in matters concerning:

• Customs classification and valuation of merchandise;
• Representing firms subject to Customs Focused Assessments/audits;
• Preparing import/export compliance programs/operations manuals;
• Evaluation of automated export software vendors for Restricted Party Screening (RPS) and export license determination;
• Country of origin marking and merchandise labeling requirements;
• Use of foreign-trade zones and subzones, bonded warehouses, temporary importation bonds, and drawback procedures;
• Preparing Applications, Zone Schedules, Operations Manuals, and securing Activation of foreign-trade zones and subzones;
• Changes and new requirements under the Customs Modernization Act;
• Structuring of participation in Customs-Trade Partnership Against Terrorism (C-TPAT);
• Implementation and practical implications of GATT Uruguay Round Agreements and the World Trade Organization;
• Effect of rebates, resales, and consignments on imports and exports;
• Bond compliance and violations;
• Securing binding Customs Headquarters Rulings;
• Compiling and analyzing Customs import and Census export activity data with extensive proprietary software;
• American goods returned transactions (Headings 9801 and 9802, HTSUS);
• Mitigating Customs penalty and liquidated damage assessments;
• Temporary Importation Bond (TIB) compliance;
• Use of Prototype Provision;
• Proceedings before the World Customs Organization;
• Caribbean Basin Initiative and United States-Israel Free Trade Area activities;
• Export licensing and enforcement compliance;
• Applications for State Department export licenses (EAR/ITAR);
• Qualification and compliance issues under the North American Free Trade Agreement (NAFTA);
• Customs dutiability of royalties, license fees, buying and selling commissions, assists, and proceeds of subsequent resale;
• Twin plant operations;
• Antidumping/Countervailing duty, and unfair trade practices questions;
• Census reporting for imports and exports;
• Customs protection of patents, trademarks, and trade names;
• Quota, voluntary restraints, and orderly marketing arrangements;
• Establishing and administering Reconciliation Prototype programs;
• Fines, penalties, and forfeitures related to international trade;
• Generalized System of Preferences petitions and proceedings;
• Impact of United States Federal Sentencing Guidelines on organizations' international trade compliance programs;
• Shippers Export Declaration and Automated Export System Compliance;
• Unfair trade actions under Sections 201 and 301 of the Trade Act of 1974, as amended; Unfair trade actions under Section 337 of the Tariff Act of 1930, as amended;
• Direct investment, joint ventures, licensing, and sales agreements;
• International transfers of technology and trade in services;
• Foreign Corrupt Practices Act questions;
• Letters of credit and international guarantees;
• International antiboycott compliance.

Our practice covers a wide range of constantly changing Customs and trade issues. The firm advises clients on obligations and opportunities arising from the creation of the World Trade Organization (WTO). This includes assisting clients in qualifying products for preferential treatment, developing strategies for structuring transactions in order to maximize Customs duty savings opportunities, and participating in the process of creating and implementing regulations. The Customs Modernization Act has significantly changed the U.S. Customs and Border Protection environment, resulting in increased responsibilities to importers, new recordkeeping requirements and new penalty provisions. We advise our clients on all changes applicable to their trading activities and assist in developing and maintaining effective Customs compliance efforts. Duty drawback opportunities have changed under the Customs Modernization Act; clients are guided on how to maximize available drawback opportunities while ensuring compliance with all requirements. Customs has also placed new emphasis on tariff classification, valuation of imported merchandise, and country of origin marking. The firm is very active in helping clients alleviate additional burdens, mitigate unexpected additional expenses, and develop proactive strategies for future transactions. With regard to the North American Free Trade Agreement (NAFTA), we perform such services as evaluating potential duty savings and marking requirements, analyzing which products qualify for NAFTA benefits, assisting clients in complying with all applicable U.S., Mexican, and Canadian requirements, and representation during Customs audits.

Miller & Company has unparalleled experience in all aspects of the U.S. Foreign-Trade Zone Program. Its Principal was a Founder and has served as General Counsel to the National Association of Foreign-Trade Zones since its inception in 1972 and previously managed the Association, an organization of over 750 members. We have been instrumental in formulating U.S. policies and procedures affecting foreign-trade zones, including: clarification of the appraisement/valuation of merchandise produced in a foreign-trade zone; development and adoption of direct delivery and daily zone admission procedures; organization of the methodology used to manage motor vehicle, oil refinery, pharmaceutical, and other large-scale manufacturing environments; structuring an approval of the UIN (unique identification number) FIFO/FOFI inventory systems; creation and approval of the CF 214, CF 215, and CF 216 zone management documents; establishment of the weekly entry program for manufacturing and distribution; preparation of all FTZ Customs management documents and the Alternate Inventory Control System (AICS); formation of the temporary removal procedure; development of and updates to the U.S. Customs Service FTZ Manual; development of the North Central Region Paperless CF 7512 procedure; revisions of the Foreign-Trade Zone Board Regulations and U.S. Customs and Border Protection Foreign-Trade Zones Regulations; nine recent statutory amendments to the Foreign-Trade Zones Act; creation of Customs regulations allowing a zone operator to be a bonded carrier; structuring of the FDA/FTZ Weekly Entry Filing procedure, and restoration of production machinery assembly. The firm structured the zone production environment for the motor vehicle, oil refining, shipbuilding, pharmaceutical, and information technology industries among others. As General Counsel to the National Association of Foreign-Trade Zones, the firm supervised seven investigations and reports on the zones program by the General Accounting Office and the U.S. International Trade Commission and presentation of testimony at two Congressional hearings examining the zones program. Significant changes to the U.S.-Canada Free Trade Agreement and the North American Free Trade Agreement were negotiated by the firm.

Miller & Company provides its clients with information on international trade issues. Briefings is our monthly newsletter highlighting current key international trade developments for clients. From time to time, we conduct seminars on topics of special interest for clients. The firm produces and distributes A Reference Guide to U.S. Foreign-Trade Zones, the only published document providing detailed information on all zone projects.