Export-Import Theory, Practices, and Procedures is the first book on the topic aimed squarely at the academic audience. Discussing theoretical issues in depth, this innovative textbook offers a comprehensive exploration of import procedures and export regulations, incorporating the most relevant and current research information in these areas. The new edition includes: Updates on major developments in bilateral and regional trade agreements, and regulatory changes in export controls Changes to taxation laws in the US and internationally that impact import/export Changes to INCOTERMS 2000 and to letters of credit New developments in countertrade The new role of the Export-Import Bank This book combines an innovative conceptual and theoretical approach, a comprehensive analytical treatment, and an engaging and accessible presentation style to offer one of the most useful textbooks on the market for students and practitioners alike.