15 CFR 400.16
§ 400.16 Exemption from state and local
United States · 15 CFR — Commerce and Foreign Trade · Status: effective
Cite this
- Citation
- 15 CFR 400.16, § 400.16 Exemption from state and local, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/61712
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2868043d95f3858b613acb05a71f1fec4197afb9b90fc95804f27d35bd98883d
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Full text
Foreign merchandise (tangible personal property) imported from outside the United States and held in the activated area of a zone for the purpose of storage, sale, exhibition, repackaging, assembly, distribution, sorting, grading, cleaning, mixing, display, manufacturing, or processing, and tangible personal property produced in the United States and held in the activated area of a zone for exportation, either in its original form or as altered by any of the processes set out in this section, shall be exempt from state and local ad valorem taxation.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.