19 CFR 19.35 - Establishment of duty-free stores (Class 9 warehouses)

Cite as19 CFR 19.35
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
12 practice notes
  • Ammex, Inc. v. Wenk, No. 18-1677
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • August 21, 2019
    ...at which a person approaching the United States’ border with Canada has "no practical alternative" but to exit the United States. 19 C.F.R. § 19.35(d). Ammex sells a variety of goods, including duty-free gasoline. Ammex began selling gasoline in the late 1990s, and sells about 400,000 gallo......
  • Ammex, Inc. v. Dep't of Treasury, Docket No. 258901.
    • United States
    • Court of Appeal of Michigan (US)
    • January 18, 2007
    ...exit point for exportation by, or on behalf of, individuals departing the customs territory." 19 U.S.C. § 1555(b)(8)(D); see also 19 C.F.R. § 19.35(a). ("A class 9 warehouse (duty-free store) may be established for exportation of conditionally duty-free merchandise by individuals. . . ."). ......
  • Ammex, Inc. v. Wenk, Case No. 2:18-cv-10751
    • United States
    • United States District Courts. 6th Circuit. United States District Court (Eastern District of Michigan)
    • June 1, 2018
    ...; 19 C.F.R. § 19.1(a)(9), operates somewhat differently: the store's owner sells merchandise to those leaving the United States, see 19 C.F.R. § 19.35(a). Like proprietors of other customs bonded warehouses, the owner of a duty-free store does not pay an import duty on the goods he brings i......
  • Ammex Inc. v. U.S., SLIP OP. 04-89. Court No. 02-00361.
    • United States
    • U.S. Court of International Trade
    • July 20, 2004
    ...unlawfully in concluding that gasoline and diesel fuel do not qualify as duty-free merchandise under 19 U.S.C. § 1555(b)(8)(E)7 and 19 C.F.R. § 19.35(a)8 because Customs' actions are based on an "unsupported assumption" (rather than any actual information) that Ammex was assessed or paid ta......
  • Request a trial to view additional results
11 cases
  • Ammex, Inc. v. Wenk, No. 18-1677
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • August 21, 2019
    ...at which a person approaching the United States’ border with Canada has "no practical alternative" but to exit the United States. 19 C.F.R. § 19.35(d). Ammex sells a variety of goods, including duty-free gasoline. Ammex began selling gasoline in the late 1990s, and sells about 400,000 gallo......
  • Ammex, Inc. v. Dep't of Treasury, Docket No. 258901.
    • United States
    • Court of Appeal of Michigan (US)
    • January 18, 2007
    ...exit point for exportation by, or on behalf of, individuals departing the customs territory." 19 U.S.C. § 1555(b)(8)(D); see also 19 C.F.R. § 19.35(a). ("A class 9 warehouse (duty-free store) may be established for exportation of conditionally duty-free merchandise by individuals. . . ."). ......
  • Ammex, Inc. v. Wenk, Case No. 2:18-cv-10751
    • United States
    • United States District Courts. 6th Circuit. United States District Court (Eastern District of Michigan)
    • June 1, 2018
    ...; 19 C.F.R. § 19.1(a)(9), operates somewhat differently: the store's owner sells merchandise to those leaving the United States, see 19 C.F.R. § 19.35(a). Like proprietors of other customs bonded warehouses, the owner of a duty-free store does not pay an import duty on the goods he brings i......
  • Ammex Inc. v. U.S., SLIP OP. 04-89. Court No. 02-00361.
    • United States
    • U.S. Court of International Trade
    • July 20, 2004
    ...unlawfully in concluding that gasoline and diesel fuel do not qualify as duty-free merchandise under 19 U.S.C. § 1555(b)(8)(E)7 and 19 C.F.R. § 19.35(a)8 because Customs' actions are based on an "unsupported assumption" (rather than any actual information) that Ammex was assessed or paid ta......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT