International Trade Archives - Customs & International Trade Law Firm

$5.15 Million Settlement Highlights Growing Customs Enforcement Under the False Claims Act
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$5.15 Million Settlement Highlights Growing Customs Enforcement Under the False Claims Act
Enforcement, Import, International Trade, U.S. Customs and Border Protection (CBP)

$5.15 Million Settlement Highlights Growing Customs Enforcement Under the False Claims Act

Short summary: A Taiwanese manufacturer has agreed to pay $5.15 million to resolve allegations that it violated the False Claims Act by underpaying customs duties on imported goods. According to the Department of Justice, the company used improper customs practices to reduce duties owed to CBP, resulting in significant lost tariff revenue. The settlement underscores the federal government’s continued focus on customs enforcement and the growing use of the False Claims Act to pursue alleged duty evasion.

The U.S. Department of Justice recently announced that a Taiwan-led manufacturer agreed to pay $5.15 million to resolve allegations under the False Claims Act and related administrative claims involving customs duties owed on imported goods. While the company did not admit liability, the settlement serves as another reminder that customs compliance remains a significant enforcement priority for the federal government.

The Case – What Happened

According to the DOJ, the alleged conduct went well beyond a simple classification error. The government alleged that the company used multiple methods over several years to reduce the customs duties it owed on imports. Specifically:

Country of Origin Misrepresentations: From July 2018 through January 2022, Everlight allegedly knowingly misrepresented the country of origin on Chinese-manufactured LEDs. Everlight knew these products were manufactured in China, and then transshipped to Taiwan, before shipping them to the U.S. Everlight allegedly misrepresented to CBP that the products originated in Taiwan rather […]

By Jennifer Diaz|2026-08-10T12:28:37-04:00August 10, 2026|Enforcement, Import, International Trade, U.S. Customs and Border Protection (CBP)|0 Comments

USTR Announces Section 301 Action Imposing New Tariffs on 60 Trading Partners
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USTR Announces Section 301 Action Imposing New Tariffs on 60 Trading Partners
Forced Labor, International Trade, tariffs, U.S. Customs and Border Protection (CBP)

USTR Announces Section 301 Action Imposing New Tariffs on 60 Trading Partners

The Office of the U.S. Trade Representative (USTR) has announced a new Section 301 action imposing additional tariffs of 10% to 12.5% on imports from 60 economies that fail to prohibit or effectively enforce bans on goods produced with forced labor. The action covers the top 60 U.S. trading partners, representing 99.4% of U.S. imports, and took effect July 24, 2026. U.S. Customs and Border Protection (CBP) has issued entry filing guidance in CSMS #69326983, including the applicable Chapter 99 tariff headings.

Key Takeaways

Effective July 24, 2026, USTR imposed additional Section 301 duties of 10% or 12.5% on imports from 60 economies covering 99.4% of U.S. imports, based on findings that these economies failed to adopt or effectively enforce forced labor import prohibitions.
CBP issued entry filing instructions in CSMS #69326983, including the Chapter 99 headings (9903.05.20 through 9903.06.21), reporting sequence, and Foreign Trade Zone admission requirements.
Goods entered duty free under USMCA (Canada and Mexico) are exempt, as are CAFTA-DR textiles and apparel, Section 232 articles, civil aircraft, pharmaceutical articles, informational materials, and donations. There is also a list of miscellaneous products exempt no matter what their country of origin.
An in-transit exception applies to goods loaded and in transit on the final mode before 12:01 a.m. ET on July 24, 2026, and entered before 12:01 a.m. ET on July 28, 2026.

Why USTR Took […]

By Jennifer Diaz|2026-07-24T10:17:51-04:00July 24, 2026|Forced Labor, International Trade, tariffs, U.S. Customs and Border Protection (CBP)|0 Comments

Trump Invokes Section 338 to Impose Additional Duties on Canadian Imports
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Trump Invokes Section 338 to Impose Additional Duties on Canadian Imports
Canada, International Trade, tariffs, USMCA

Trump Invokes Section 338 to Impose Additional Duties on Canadian Imports

Short summary: The Trump Administration has announced new tariffs on Canadian imports and issued three presidential proclamations addressing Canada’s treatment of U.S. dairy products, alcoholic beverages, and motor vehicles. The actions rely on Section 338 of the Tariff Act of 1930 – a statutory authority that has remained largely unused for decades.

On July 20, 2026, the Trump Administration published a fact sheet announcing new 50% tariffs on a broad range of Canadian imports. Simultaneously, the Administration issued three separate presidential proclamations targeting Canada’s treatment of U.S. dairy products, alcoholic beverages, and motor vehicles. According to the White House, these actions are intended to respond to what the Administration describes as Canada’s long-standing discrimination against U.S. commerce.

The New Tariffs

The White House announced that the United States will impose an additional 50% tariff on many Canadian-origin products beginning 30 days after the order’s issuance. According to the Administration, the new duties are intended to offset Canada’s alleged discriminatory treatment of American products and businesses.

Products eligible for USMCA treatment are not exempt from the new tariffs. Several categories of goods are excluded from the new tariffs, including:

Energy products
Critical minerals
Potash
Fish

By Jennifer Diaz|2026-07-21T12:53:42-04:00July 21, 2026|Canada, International Trade, tariffs, USMCA|0 Comments

IEEPA Tariff Refund Update: CIT Will Order Reliquidation of Some Finally Liquidated Entries
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IEEPA Tariff Refund Update: CIT Will Order Reliquidation of Some Finally Liquidated Entries
Import, International Trade, tariffs, U.S. Customs and Border Protection (CBP)

IEEPA Tariff Refund Update: CIT Will Order Reliquidation of Some Finally Liquidated Entries

Short summary: The U.S. Court of International Trade has announced that it plans to order U.S. Customs and Border Protection (CBP) to reliquidate certain finally liquidated entries in approximately 3,700 pending IEEPA tariff refund cases once CAPE Phase 3 launches. The court also confirmed that CBP continues to expand CAPE’s refund capabilities, including future functionality for entries with open protests, and provided an update on the billions of dollars in refunds already being processed. These developments represent another significant step toward resolving pending IEEPA tariff refund claims for importers.

The U.S. Court of International Trade (CIT) has announced another significant development in the ongoing litigation over tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In a July 15, 2026, order, Judge Richard K. Eaton confirmed that the court intends to direct U.S. Customs and Border Protection (CBP) to reliquidate certain finally liquidated entries in the approximately 3,700 pending CIT IEEPA refund cases once the next phase of CBP’s Consolidated Administration and Processing of Entries (CAPE) refund system becomes operational.

While the order does not immediately authorize refunds of liquidated entries, it provides important insight into how the court and CBP plan to move thousands of pending refund claims toward resolution.

Reliquidation Order Planned for Thousands of Cases

The court stated that, in connection with the anticipated launch of CAPE Phase 3, it will issue an order directing CBP to reliquidate certain finally liquidated entries […]

By Jennifer Diaz|2026-07-16T14:00:35-04:00July 16, 2026|Import, International Trade, tariffs, U.S. Customs and Border Protection (CBP)|0 Comments

CBP Seized Your Goods at the Border: Your Options and Next Steps
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CBP Seized Your Goods at the Border: Your Options and Next Steps
Enforcement, Import, International Trade, Pre-compliance, U.S. Customs and Border Protection (CBP)

CBP Seized Your Goods at the Border: Your Options and Next Steps

For more information on this topic, check out our webinar: ‘Goods Detained or Seized by CBP? Understand Your Options.” Watch here.

Summary: When CBP seizes imported goods at the border, importers have several options — including filing a Petition, submitting an Offer in Compromise, or pursuing court action. This article explains the difference between detention and seizure, outlines the steps importers should take immediately after receiving a CBP Seizure Notice, and describes how a customs attorney can help recover seized merchandise and prevent future seizure.

Importers expect the import process to run smoothly, but when a product is not compliant with U.S. laws and regulations, CBP is authorized under 19 CFR Part 162 and 19 CFR Part 151 to detain or seize goods upon importation.

When goods arrive at a U.S. port of entry, CBP has the authority to detain a shipment if there is a question about its admissibility or compliance with U.S. laws and regulations. Detention is not the same as seizure. It is a temporary hold that gives CBP time to review the shipment and allows the importer to respond. During this window, a customs attorney can communicate directly with CBP on your behalf, provide the documentation or legal arguments needed to resolve the issue, and work to get your goods released before the situation escalates.

If you do not respond effectively, CBP may move forward with a formal […]

By Jennifer Diaz|2026-08-21T14:21:54-04:00June 19, 2026|Enforcement, Import, International Trade, Pre-compliance, U.S. Customs and Border Protection (CBP)|0 Comments

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