Port of Los Angeles

Los Angeles/Long Beach Seaport — Port Code 2704

Imports clearing through Port of Los Angeles are processed by US Customs and Border Protection at the Los Angeles/Long Beach Seaport.

Official CBP port page: https://www.cbp.gov/about/contact/ports/los-angeleslong-beach-seaport-california-2704

FTZ 202 — Board of Harbor Commissioners of the City of Los Angeles

FTZ 202 has Board of Harbor Commissioners of the City of Los Angeles as grantee. Its approved service area is Orange County and portions of San Bernardino and Los Angeles Counties (FTZ Board, OFIS). Goods in an activated FTZ site are considered in foreign-trade status: duty-free treatment is accorded items that are re-exported and duty payment is deferred on items sold in the U.S. market. Under 19 CFR 182.53, certain goods withdrawn for export to Canada or Mexico are subject to US duty under the USMCA duty-deferral rules.

Service area: Orange County and portions of San Bernardino and Los Angeles Counties

FTZ Board record: https://ofis.trade.gov/Zones/Details/203

Under 19 U.S.C. 1557(a), merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be withdrawn at any time within 5 years from the date of importation, or such longer period as CBP may allow. Duty is paid when it is withdrawn for consumption. Merchandise withdrawn for exportation, or destroyed under CBP supervision (19 U.S.C. 1557(c)), is not subject to duty.

A Class 3 public bonded warehouse (19 CFR 19.1) stores imported merchandise for any importer; no FTZ Board application is involved. See What Is a Bonded Warehouse? for the comparison.

Container volume (2025): 10,239,318 TEUs

The Port of Los Angeles handled 10,239,318 TEUs in calendar year 2025, down 0.56% from 2024. The Port described this as its third-best year ever and its 26th consecutive year as the nation's busiest port.

Source: Port of Los Angeles — 2025 Port of Los Angeles Container Statistics

The Port of Los Angeles described 2025 as its third-best year ever and its 26th consecutive year as the nation's busiest port. At the January 2026 State of the Port, Executive Director Gene Seroka credited the success to the hard work of the larger Port community and its many stakeholders.

Source: Port of Los Angeles — 2026 State of the Port: Building Bigger, Smarter, Sustainably (22 Jan 2026)

Under Cal. Rev. & Tax. Code § 219, "For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories." Section 129 defines "business inventories" to include "goods intended for sale or lease in the ordinary course of business" and raw materials and work in process with respect to such goods, and excludes goods actually leased or rented on the lien date. See the California state page and the bonded warehouse and FTZ guides for duty deferral options. The Port of Los Angeles handled 5,316,713 loaded import TEUs and 1,429,260 loaded export TEUs in 2025; for fiscal year 2024/25 (ended June 30, 2025), the port handled 10,521,673 TEUs. In the Port's fiscal year 2025 TEU count by country (fiscal year ended June 30, 2025), China was the largest import country (2,773,114 TEUs, 50.7% of total import TEUs) and Japan the largest export country (187,325 TEUs, 13.8% of total export TEUs).

See the California state page for inventory tax detail.