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🇺🇸 USA

🏭 Duty-Free Zones & Special Policies
Foreign Trade Zones (FTZ) Duty Deferred/Reduced

Foreign goods enter FTZ duty-free; duty paid only when entering US market; re-export after processing fully duty-free; reduces tariff cost for intl logistics distribution centers

Customs Bonded Warehouses Up to 5 Years

Imported goods stored duty/VAT-free up to 5 years; duty paid at withdrawal; ideal for bulk import stockpiling in logistics

Duty Drawback Up to 100% Refund

Refund of duties paid on imported goods when re-exported; requires complete import/export records; suits cross-border returns/transit business

GSP (Not for China) 0% Preferential

US offers preferential tariffs for developing countries; China lost GSP benefits in 2018; some SE Asia/Belt & Road nations still eligible

Opportunity Zones Capital Gains Relief

Invest in warehousing/logistics in low-income zones to defer capital gains tax; hold 10+ yrs to potentially eliminate it entirely. Short-term (<1 yr): ordinary income rate 10%-37%; Long-term (≥1 yr): 0%/15%/20% capital gains rate. Suitable for logistics real estate developers or long-term warehouse investors

📎 CDFI Fund Official
🚢 Tariff/Duty
US-China Current ~36.8% composite

24% punitive tariff suspended until Nov 10 2026; $30B+ reciprocal cuts agreed; De Minimis $800 cancelled

Reciprocal Tariff 10% retained

10% base retained; fentanyl-related extra 20% = 30% total

Section 301 0%-100%

Semiconductor/renewable energy strategic products still high

🏢 Federal Corporate Tax 21%
Federal Rate 21%

Flat 21% since 2018 tax reform

State Tax 0%-12%

Varies by state; Texas 0%, California 8.84%

💰 Sales Tax 0%-10.25%
High Sales Tax States (Top) 7%-10.25%

Louisiana 9.52%, California 7.25%+local up to 10.25%, Colorado 8.87%, New York 8.52%, Illinois Chicago 10.25%; warehouse location selection should focus on combined local rates

5 No-Sales-Tax States 0%

Alaska (some local), Delaware, Montana, New Hampshire, Oregon

Tax-Exempt Categories 0%

Federal gov purchases, public transit, medical devices, Rx drugs, some food items exempt; cross-border warehouse operators should evaluate product eligibility for exemptions

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