Editing Taxation in the United States (section)

===Foreign-Trade Zones===
[[Foreign trade zones of the United States|Foreign-Trade Zones]] are secure areas physically in the United States but legally outside the customs territory of the United States. Such zones are generally near ports of entry. They may be within the warehouse of an importer. Such zones are limited in scope and operation based on approval of the Foreign-Trade Zones Board.<ref>{{cite web|title=U.S. Foreign-Trade Zones Board|url=http://enforcement.trade.gov/FTZPAGE/index.html|publisher=[[United States Commercial Service]]|access-date=March 18, 2014}}</ref> Goods in a Foreign-Trade Zone are not considered imported to the United States until they leave the Zone. Foreign goods may be used to manufacture other goods within the zone for export without payment of customs duties.<ref>CBP Booklet, p. 151.</ref>