Editorial Notes

1996—Subsec. (span). Puspan. 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). Puspan. L. 104–201, § 910(2), struck out “Alaska, Hawaii,” after “Columbia,”.

Statutory Notes and Related Subsidiaries
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 Puspan. L. 101–508 subject to floor stocks taxes under certain circumstances, see section 11218 of Puspan. L. 101–508, set out as a note under section 5001 of Title 26, Internal Revenue Code.