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A company wants to minimize tariff costs while avoiding the need to file for duty...

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A company wants to minimize tariff costs while avoiding the need to file for duty drawback. Which of the following practices would best achieve this objective?

A.

Adopt Customs Trade Partnerships Against Terrorism (C-TPAT) rules

B.

Use foreign/free trade zones (FTZs)

C.

Use an international third-party logistics (3PL) provider

D.

Ship by free on board (FOB) terms

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