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No American Tax on Foreign Military
On November 4, 2004, the United States Court of International Trade confirmed in a slip opinion in the matter Nippon Express USA Inc. v. United States, No. 97-12-02187, that imports for foreign military assigned to duty in the United States are exempt from the Harbor Maintenance Tax despite the lack of exemption in the rules for the tax, 26 USC §4461. The HMT constitutes, however, an "internal revenue tax" for purposes of a specific exemption in the Harmonized Tariff Schedule of the United States ("HTSUS"), 9809.00.30 that turns on reciprocal exemptions for foreign and American military.
- by Clemens Kochinke, partner with Berliner, Corcoran & Rowe, LLP in Washington.
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