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Smuggling rates in specific states and cities have been found to be much higher and are likely a function of their higher excise tax burdens, population density and distance to lower-cost alternatives
For articles admitted under statistical reporting numbers 9802.00.5010, 9802.00.8040, 9802.00.8042, 9802.00.8044, 9802.00.8046 and 9802.00.8048 two values shall be reported--the first following the first statistical reporting number of the statistical citation (i.e., 9802.00.5010, 9802.00.8040, 9802.00.8042, 9802.00.8044, 9802.00.8046 or 9802.00.8048) and the second following the statistical reporting number of the provision in chapters 1-97 which would ordinarily apply: (a) For statistical reporting number 9802.00.5010: (i) The total value of the article less the value of the foreign processing
An integrated verification process ensures the confidentiality and reliability of the data and restricts unauthorized access
