In Foreign-Trade Zone No. 68 manufacturers may:
- Conduct complete processing or assembly operations and defer the payment of duties until the product enters U.S. territory.
- Combine foreign and domestic components through processing, manufacturing or reassembly of products in order to qualify for lower duties. U.S. overhead or materials are also duty free.
- Avoid payment of duties on scrap and waste due to processing or manufacturing.
- Avoid payment of duties on materials used in manufacturing and on exported materials.
- Place goods intended for exports in the FTZ in order to qualify for tax rebates.