1Michael D. Sherman, J. Steven Jarreau, John B. Brew, American Bar Association. Section of International Law U. S Customs.. A Practitioner's Guide to Principles, Processes, and Procedures.
2What Every Member of the Trade Community Should Know About: Entry an Informed Compliance Publication March 2004.
3《关于简化和协调海关制度的国际公约》第二章“定义”.
4蒋兆康:《美国海关手续指南》,中国民主法制出版社2003年版.
5Importing into the United States A Guide for Commercial Importers , CBP Publication No. 0000--0504 Revised November 2006.
