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Madison County and metropolitan Jackson have access to foreign trade zones through the Jackson International Airport. A designated foreign trade zone (FTZ 158) is located on-site.

FTZs are sites in or near a U.S. Customs port of entry where foreign and domestic merchandise is generally considered to be in international trade. Goods can be brought into a zone without formal Customs entry or without incurring Customs duties or excise taxes unless and until they are imported into the United States. FTZs are intended to promote U.S. participation in trade and commerce by eliminating or reducing the unintended costs or obstacles associated with U.S. trade laws. Employment that might normally be shifted to a foreign country is thereby encouraged to remain in the United States.

Benefits derived by businesses using FTZs include:

  • Delayed tariff payments on imported products;
  • Choice of finished product tariff rate for goods further processed inside the FTZ, subject to public interest consideration;
  • Complete tariff avoidance if products are exported directly from the FTZ or if products are assembled, packaged, and then exported;
  • Payment of duties only on the value of the foreign components, not on labor, overhead, or profit;
  • Exemption from state/local inventory taxes on foreign merchandise;
  • Potentially lower insurance premiums due to customs security requirements, which provide protection against theft and defalcation; and
  • Temporary or complete avoidance of quota restrictions.


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