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
Imported goods stored duty/VAT-free up to 5 years; duty paid at withdrawal; ideal for bulk import stockpiling in logistics
Refund of duties paid on imported goods when re-exported; requires complete import/export records; suits cross-border returns/transit business
US offers preferential tariffs for developing countries; China lost GSP benefits in 2018; some SE Asia/Belt & Road nations still eligible
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 Official24% punitive tariff suspended until Nov 10 2026; $30B+ reciprocal cuts agreed; De Minimis $800 cancelled
10% base retained; fentanyl-related extra 20% = 30% total
Semiconductor/renewable energy strategic products still high
Flat 21% since 2018 tax reform
Varies by state; Texas 0%, California 8.84%
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
Alaska (some local), Delaware, Montana, New Hampshire, Oregon
Federal gov purchases, public transit, medical devices, Rx drugs, some food items exempt; cross-border warehouse operators should evaluate product eligibility for exemptions