A foreign trade zone (FTZ) is a high security, access restricted, Customs privileged, C-TPAT Supply Chain Best Practice facility where merchandise both Domestic and Foreign may be Admitted for purposes of storage, manipulation, manufacturing, destruction, exhibition, or temporary removal duty-free. Duty, certain user fees and taxes are only assessed on merchandise that is Entered into the U.S. commerce for consumption. Goods that are transferred out of the FTZ for exportation abroad are exempt from duty, taxes, and user fees. FTZs are considered to be outside the main U.S. customs territory.