Which Statement Concerning the Presidential Decree for the Development and Operation

Which statement concerning the Presidential Decree for the Development and Operation of the Maquiladora Industry Program of 1983 is incorrect?

A) It is an international program that allows the duty-free import of equipment,machinery,and materials to assemble parts of products that are then returned to the home country.
B) U.S.Tariff Code allows the final product to be brought into the United States with only the final value added to the goods being taxed.
C) Pacific Rim and European countries are also taking advantage of the maquiladora program.
D) The maquiladora program is governed by common law.