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The Electronic System for Travel Authorization (ESTA) is an automated system that determines the eligibility of visitors to travel to the United States under the Visa Waiver Program (VWP). ESTA was mandated by the Implementing Recommendations of the 9/11 Commission Act of 2007 . [ 1 ]
They are required to enter into or exit from China with the aircraft, train or ship they are crew for. They are required to complete one visa application form V.2013 per person, and produce their actual passport, photograph, an introduction letter from the employer on business letterhead, a copy of employee ID and other relevant documents.
An employer in the United States may provide transportation benefits to their employees that are tax free up to a certain limit. Under the U.S. Internal Revenue Code section 132(a), the qualified transportation benefits are one of the eight types of statutory employee benefits (also known as fringe benefits) that are excluded from gross income in calculating federal income tax.
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