The United States amended the Foreign-Trade Zone Act in 1934. The FTZ is an enclosed, isolated and controlled area operated as a public utility, in or adjacent to a port of entry, furnished with facilities for lading, unlading, handling, storing, manipulating, manufacturing, and exhibiting goods and for reshipping them by land, water and air. Galveston County has two Foreign-Trade Zones, Port of Galveston and Port of Texas City. Both ports are secured specialized areas, which are considered outside the Customs Territory of the United States. Foreign and domestic merchandise may be admitted without formal Customs entry for the payment of government excise tax.