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US Foreign-Trade Zone (Petroleum)
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This article applies to:

  • Product: ONESOURCE Global Trade
  • Sub-Product: US Regimes & Connectivity

Attribution

The
Attribution
 screen is used for the allocation of receipts to shipments in accordance with Title 19, Section 146 of the Foreign-Trade Zones regulation, Subpart H. This screen can be opened by choosing
Attribution
 from the
Processing
 menu.
To begin the Attribution process, click
Initiate Attribution
 and wait until the percentage complete bar is at 100%.
Attribution Process
Description
Initiate Attribution
Controls the sequence of attribution steps.
Reservations
Attributes specific inventory layers against specific, user-designated shipments.
Known Loss
Attributes known loss transactions resulting from destruction in the subzone against normal receipt inventory layers. Only layers that have producibility remaining in all available categories can be attributed. Producibility is reduced by the same percent across each category.
This step also processes in order of highest to lowest API Gravity of the inventory layer so the maximum duty savings is achieved.
  • Process Order
    :
    Privileged Foreign, Domestic
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Category 00 with Producibility in All Categories
B2B (Adjusting Entries)
Attributes inventory layers created by negative shipment and negative consumption adjustment transactions. These layers are matched with the same product number (brand to brand) on a matching shipment or consumption transaction within the current zone week.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Product to Product
Same Duty Rate (Adjusting Entries by Category)
Attributes inventory layers created by negative shipment and negative consumption adjustment transactions of final products. These layers are matched with a shipment or consumption transaction that has the same shipment category and duty rate within the current zone week.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Category to Category
Same Duty Rate (Adjusting Entries by HTS)
Attributes inventory layers created by negative shipment and negative consumption adjustment transactions of final products.
These layers are matched with a shipment or consumption transaction that has the same shipment category and a higher shipment duty rate within the current zone week.
This step is optional.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    HTS to HTS
Lower Duty Rate (Adjusting Entries by Category)
Attributes inventory layers created by negative shipment and negative consumption adjustment transactions of final products. These layers are matched with a shipment or consumption transaction that has the same shipment category and a higher shipment duty rate within the current zone week.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Category to Category
Lower Duty Rate (Adjusting Entries by HTS)
Attributes inventory layers created by negative shipment and negative consumption adjustment transactions of final products. These layers are matched with a shipment or consumption transaction that has the same shipment HTS and a higher shipment duty rate within the current zone week.
This step is optional.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    HTS to HTS
Prior Shipments – Brand to Brand Finished Good (D-P)
Attributes prior period shipments of final products against inventory layers of the same brand.
These layers are matched with a shipment or consumption transaction that has the same product number (brand to brand) and the shipment date occurred before the current zone week.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Product to Product
Prior Shipments – Brand to Brand Finished Good (P-D)
Attributes prior period shipments of final products against inventory layers of the same brand.
These layers are matched with a shipment or consumption transaction that has the same product number (brand to brand) and the shipment date occurred before the current zone week.
This step is optional.
  • Process Order
    :
    Privileged Foreign, Domestic
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Product to Product
Prior Shipments – Brand to Brand Feedstocks (D-P)
Attributes prior period shipments of feedstocks against inventory layers of the same class.
These layers are matched with a shipment or consumption transaction that has the same product class of equal or higher duty (brand to brand) and the feedstock shipment date occurred before the current zone week.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    No
  • Attribution Method
    :
    Class to Class
Prior Shipments – Brand to Brand Feedstocks (P-D)
Attributes prior period shipments of feedstocks against inventory layers of the same class.
These layers are matched with a shipment or consumption transaction that has the same product class of equal or higher duty (brand to brand) and the feedstock shipment date occurred before the current zone week.
This step is optional.
  • Process Order
    :
    Privileged Foreign, Domestic
  • Partial Allocation Allowed
    :
    No
  • Attribution Method
    :
    Class to Class
Prior Shipments – Not Brand to Brand (D-P)
Attributes prior period shipments against domestic inventory layers of feedstocks with an available category weight.
Domestic layers are matched based on the category of the shipment or consumption transaction and the shipment date occurred before the current zone week.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    No
  • Attribution Method
    :
    Producibility
Prior Shipments – Not Brand to Brand (P-D)
Attributes prior period shipments against domestic inventory layers of feedstocks with an available category weight.
Domestic layers are matched based on the category of the shipment or consumption transaction and the shipment date occurred before the current zone week.
This step is optional.
  • Process Order
    :
    Privileged Foreign, Domestic
  • Partial Allocation Allowed
    :
    No
  • Attribution Method
    :
    Producibility
Losses – Domestic, Unknown Foreign (D-P)
Attributes unknown product loss transactions against available inventory layers. Layers are matched based on the class of the loss product.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Class to Class
Losses –Domestic, Unknown Foreign (P-D)
Attributes unknown product loss transactions against available inventory layers. Layers are matched based on the class of the loss product.
This step is optional.
  • Process Order
    :
    Privileged Foreign, Domestic
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Class to Class
B2B Finished Goods
Attributes final product shipments against inventory layers with matching product numbers.
Layers are matched with a shipment or consumption transaction that has the same product number (brand to brand) and the shipment date occurs within the same zone week.
The duty rate of the layer must be the same or lower than the shipment transaction.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Product to Product
B2B Feedstocks
Attributes shipments against inventory layers with matching product classes.
Layers are matched with a shipment or consumption transaction that has the same product class and the shipment date occurs within the current zone week.
The duty rate of the layer must be the same or lower than the shipment transaction.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    No
  • Attribution Method
    :
    Class to Class
Foreign and Bonded and Special Shipments – NPF and PF
Attributes non-dutiable shipments against foreign inventory layers with an available category weight.
Foreign layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
  • Process Order
    :
    Non-privileged Foreign, Privileged Foreign inventory (in order of highest to lowest duty rate)
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Foreign and Bonded and Special Shipments – Domestic
Attributes non-dutiable shipments against domestic inventory layers with an available category weight.
Also processes in order of lowest to highest API Gravity of the inventory layer so the fewest barrels are attributed to this step.
Domestic layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
You are notified when domestic inventory is allocated to foreign shipments.
  • Process Order
    :
    Domestic
  • Partial Allocation Allowed
    :
    No
  • Attribution Method
    :
    Producibility
High Duty US Shipments – Domestic and PF
Attributes US shipments with a duty rate greater than .1050 against inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
  • Process Order
    :
    Domestic, Privileged Foreign (inventory in order of lowest to highest duty rate, then lowest to highest API Gravity of inventory layer)
  • Partial Allocation Allowed
    :
    No
  • Attribution Method
    :
    Producibility
Zero Duty US Shipments – NPF
Attributes US shipments with a duty rate of 0.0 against inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
  • Process Order
    :
    Non-Privileged Foreign (highest to lowest duty rate). User may define specific order of categories in which to process to maximum attribution to zero duty categories.
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Zero Duty US Shipments – Domestic
Attributes US shipments with a duty rate of 0.0 against inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
  • Process Order
    :
    Process Order
    User may define the specific order of categories in which to process to maximum attribution to zero duty categories.
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Zero Duty US Shipments – PF
Attributes US shipments with a duty rate of 0.0 against Privileged Foreign inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week. You are notified when Privileged Foreign status inventory is allocated to zero duty US shipments.
  • Process Order
    :
    Privileged Foreign Inventory (lowest to highest duty rate). You may define the specific order of categories in which to process maximum attribution to zero duty categories.
  • Partial Allocation Allowed
    :
    No
  • Attribution Method
    :
    Producibility
Reduced Duty US Shipments – Zero Duty Layers (Domestic and PF)
Attributes US shipments with a duty rate less than .1050 against inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
Alternate Order: This step can be reversed with Step 20. This step is preferred first when all privileged foreign status inventory is duty free.
  • Process Order
    :
    Domestic, Privileged Foreign
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Reduced Duty US Shipments – NPF Layers with Duty
Attributes US shipments with a duty rate less than .1050 against non-privileged foreign inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week. This step will not process inventory layers that exist in the Category Restrictions table until all categories in the table have zero remaining producibility for that layer.
Alternate Order: This step can be reversed with Step 19. This step is preferred first when there is dutiable privileged foreign status inventory.
  • Process Order
    :
    Non-Privileged Foreign Inventory (highest to lowest duty rate)
  • Partial Allocation Allowed
    :
    Yes
Attribution Method
Producibility
Reduced Duty US Shipments – PF Layers with Duty
Attributes US shipments with a duty rate less than .1050 against dutiable privileged foreign inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
  • Process Order
    :
    Dutiable Privileged Foreign Inventory (lowest to highest duty rate)
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Duty Neutral US Shipments – Low API to NPF (Duty Rate = .1050)
Attributes US shipments with a duty rate equal to .1050 against non-privileged inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
  • Process Order
    :
    Only layers with an API Gravity lower than the shipment record will process.
    This creates a duty savings as duty will be paid on fewer barrels of final product for the same given weight.
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Duty Neutral US Shipments – Skip Low API to NPF
Does not attribute any shipments. This is a placeholder step that allows a user to skip the “Low API to NPF” step.
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Duty Neutral US Shipments – Domestic and PF
Attributes US shipments with a duty rate equal to .1050 against inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
  • Process Order
    :
    Domestic and Privileged Foreign in order of lowest to highest duty rate.
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Duty Neutral US Shipments – NPF (Duty Rate=.1050)
Attributes US shipments with a duty rate equal to .1050 against inventory layers with an available category weight. Layers are matched based on the category of the shipment transaction and the shipment date occurs within the current zone week.
  • Producibility
    :
    Non-Privileged Foreign (same duty rate only)
  • Partial Allocation Allowed
    :
    Yes
  • Attribution Method
    :
    Producibility
Complete Attribution
Controls the sequence of attribution steps.

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