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FTZ - Is duty required for goods manufactured in a zone being exported to Canada?
Under NAFTA Duty Deferral provisions, withdrawals from a zone of merchandise manufactured or changed in condition there and subsequently exported to Canada and Mexico are treated as if entered for consumption for purposes of assessing duties and fees.
FTZ Board, Import Administration, USDOC
http://ia.ita.doc.gov/Ftzpage/index.html
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