Free Trade Agreements

Kohl’s produces goods in countries where the United States has Trade Agreements in place. By utilizing these duty-free options, Kohl’s can reduce or eliminate duty assessed. The Customs Compliance Department ensures all entries entering the United States where Kohl’s is the Importer of Record comply with all U.S. Customs laws and regulations.  Kohl’s, Inc. has an obligation to exercise reasonable care when importing products from countries that are subject to Free Trade Agreements.
 
Kohl's currently utilizes two types of programs: Trade Agreements and Preference Programs.
 
  • Trade Agreements are reciprocal agreements between two or more countries that eliminate or significantly reduce tariffs and have no expiration dates.
  • The United States implements Preference Programs to benefit various beneficiary countries. United States exports do not receive duty-free benefits, and these programs are subjected to expiration dates.
 
Kohl’s Free Trade Program has several requirements in order to participate. Below please find links to discuss each process.
 

Vendor Free Trade Document Checklist

AGOA Consumption Breakdown

GSP Consumption Breakdown

GSP Declaration

Sample GSP and Consumption Breakdown

CAFTA - DR Certification Form

Jordan Free Trade Agreement (JOFTA) Declaration

Production Record Checklist Example

Production Record Table of Contents Example

Production Record Affidavit Example

Production Record Flowchart Example

Code of Federal Regulations, Title 19 – Customs Duties, §163.4 Record retention period.
 
Any record required to be made, kept, and rendered for examination and inspection by Customs under §163.2 shall be kept for 5 years from the date of entry, if the record related to an entry, or 5 years from the date of the activity which required creation of the record.
 
Definition of a Record: The term ‘‘records’’ means any information made or normally kept in the ordinary course of business that pertains to any import, declaration or entry activity; and the maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment. The term includes any information required for the entry of merchandise and other information pertaining to: statements; declarations; documents; electronically generated or machine readable data; electronically stored or transmitted information or data; books; papers; correspondence; accounts; financial accounting data; technical data; computer programs necessary to retrieve information in a usable form; and entry records.
 
Requirements: Under U.S. Customs law, Kohl’s Department Stores, as the Importer of Record, requires all vendors to maintain records for a period of 5 years in order to support a claim for duty free treatment. For a list of required documentation Vendor is required to maintain, please see Production Record Checklist listed above.