international law

DHS Adds 43 Companies to the UFLPA Entity List, the Largest Expansion Yet 

On July 31, 2026, the Department of Homeland Security, acting on behalf of the Forced Labor Enforcement Task Force (FLETF), announced the addition of 43 companies to the Uyghur Forced Labor Prevention Act (UFLPA) Entity List, along with technical updates to the official names of two entities already listed.  

The New List 

The revised list published as an appendix to a Federal Register notice on August 3, 2026, bringing the total to 187 entities, a roughly 30% increase, and the single largest expansion since the UFLPA took effect in 2022. The newly designated companies operate in DHS’s high-priority enforcement sectors, including aluminum, apparel, copper, cotton, and tomatoes and downstream products. Notably, a substantial share of the additions are headquartered outside the Xinjiang Uyghur Autonomous Region (XUAR), in provinces such as Shandong, Jiangsu, and Henan, which highlights that Entity List exposure is not a question of geography alone. 

CBP’s UFLPA Authority 

Under the UFLPA, U.S. Customs and Border Protection (CBP) applies the UFLPA’s rebuttable presumption under 19 U.S.C. § 1307 to goods mined, produced, or manufactured wholly or in part by any of the newly listed entities, and, critically, to downstream merchandise that incorporates their inputs. There is no de minimis threshold: a single component, raw material, or subassembly traceable to a listed company can support detention of an entire shipment.  

To secure release, an importer must either show that the UFLPA […]

FinCEN Permanently Ends BOI Reporting for U.S. Companies and U.S. Persons Under the Corporate Transparency Act 

On August 11, 2026, the Department of Treasury’s Financial Crimes Enforcement Network (FinCEN) issued a final rule permanently removing the requirement for U.S. companies and U.S. persons to report beneficial ownership information (BOI) under the Corporate Transparency Act (CTA). FinCEN states that U.S. companies are now exempt from BOI reporting requirements and no longer need to file BOI reports. The final rule also relieves U.S. persons from providing BOI to reporting companies and from updating or correcting information previously submitted to obtain a FinCEN identifier. For many domestic businesses, this marks a significant compliance shift—but foreign entities registered to do business in the United States may still have BOI obligations.

What Changed? 

FinCEN’s final rule makes permanent the relief first announced in the March 2025 interim final rule. Under the final rule, U.S. companies are exempt from BOI reporting requirements and therefore are no longer required to file BOI reports. Reporting companies also do not need to report BOI for U.S. person beneficial owners or U.S. person company applicants, and U.S. persons do not need to provide BOI to reporting companies. 

FinCEN also announced that U.S. persons with FinCEN identifiers are not required to update or correct the information they previously submitted to FinCEN. This is important for individuals who filed BOI information before the rule changed and who otherwise may have expected ongoing update obligations.

Who Still Has BOI Reporting Obligations? 

The final rule does not eliminate […]

FinCEN Issues NPRM to Fully Implement Whistleblower Program

Authors:

Jennifer Diaz, President, Diaz Trade Law

Amber Pirson, Attorney, Diaz Trade Law


FinCEN’s March 30, 2026, Notice of Proposed Rulemaking (NPRM) marks a major step toward fully operationalizing the agency’s whistleblower program, designed to incentivize reporting of Bank Secrecy Act (BSA), sanctions, IEEPA, and other illicit finance violations. The proposal outlines how whistleblowers can securely submit information, how awards will be determined, and what protections will be available.  

This development reflects the Treasury Department’s broader strategy to strengthen financial system integrity and encourage actionable tips that support enforcement efforts. For financial institutions, compliance professionals, and potential whistleblowers, the NPRM provides long‑awaited clarity on program structure and expectations. 

Overview of the Proposed Rule 

FinCEN’s NPRM proposes a comprehensive framework for administering whistleblower submissions and awards. Key elements include: 

  • Secure submission procedures for individuals reporting suspected violations of the BSA, OFAC sanctions, and related laws. 
  • Eligibility criteria for whistleblower awards, including documentation requirements and timelines. 
  • Award ranges of 10–30% of monetary penalties collected when a whistleblower’s information leads to a successful enforcement action. 
  • Robust protections for individuals who provide information, including confidentiality and anti‑retaliation safeguards. 

These provisions aim to encourage early, detailed reporting while ensuring whistleblowers are shielded from adverse consequences. 

Why FinCEN Is Prioritizing Whistleblower Incentives 

The NPRM aligns with Treasury’s broader […]

Court Orders Refunds of IEEPA Tariffs – NOW Is the Time to File Litigation at the CIT

In a significant development for importers, on March 4, 2026, Judge Eaton of the Court of International Trade (CIT) issued a strong and detailed order requiring the refunds for entries of every plaintiff before the CIT who has challenged these IEEPA Tariffs.

The CIT Order

In the order, Judge Eaton clearly stated that the court has jurisdiction under 28 U.S.C. § 1581(i), the CIT has national jurisdiction and the ability to issue a broad order, that he is the judge to whom all IEEPA refunds have been assigned, and that he views the facts and law as clear. It is not clear whether he is also ordering the refunds for everyone else not in court, which will unquestionably be further litigated. 

We note that in response to written questions from the court, U.S. Customs and Border Protection stated that they were continuing to liquidate entries with IEEPA duties if they were deposited at the time of entry, that they were not issuing refunds, and that they had not issued instructions to liquidate without IEEPA duties. They further stated that any refunds will require a review to determine if there was a violation of other customs laws or if other duties, taxes, and fees were still owed. In other words, CBP intends to conduct detailed reviews of all entries before issuing refunds. The responses provided by CBP to the Judge were reviewed by the Judge and likely resulted […]

PPE IMPORTS DURING COVID-19

Diaz Trade Law is enthusiastic to announce that another one of their articles, “PPE Imports During COVID-19,” was published by Bloomberg Law! Below is the article reproduced with permission for your reading pleasure. We’d love to hear your feedback!

You can read the article here, by clicking PPE Imports Article (where you’ll have the ability to access all of the great hyperlinks) you cannot click on below.

We’d love to hear your feedback!

[…]

Go to Top