Customs & International Trade Law

Reasonable Care & Informed Compliance are the mantras of an effective compliance program. We have conducted scores of internal compliance reviews as well as successfully represented numerous companies before U.S. Customs & Border Protection (CBP) in its Compliance Reviews & Assessment Programs.
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CBP's criteria for validating the existence of a strong system of internal controls lies with the development and implementation of written manuals, policies and procedures reflective of a company's import and operational practices. We work with companies across a wide range of industries in the preparation of comprehensive, tailored documentation designed to meet CBP's exacting requirements.
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At the foundation of a successful compliance program is a robust system designed to ensure adherence to CBP appraisement requirements while also satisfying the more-exacting transfer pricing requirements of international tax regimes. We help develop and validate global transfer pricing strategies before U.S. and foreign customs/tax authorities that comport not only with both CBP and WTO-based valuation requirements, but also meet the complexities of international taxation. We also support our clients on such discrete valuation issues as the proper method of appraisement, related party transactions, the recognition and reporting of assists, the dutiability of royalties/proceeds of resale, the structuring of buying/selling agencies and other additions/considerations to the price paid or payable.
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If customs valuation lies at the foundation of a successful compliance program, then an innate familiarity with the subtleties of tariff classification is the pillar on which trade compliance rests. Whether for a single product or on a more-comprehensive basis, we represent companies in the evaluation and tariff engineering of both current and next generation products to ensure that the appropriate classifications and governing rates of duty are assessed for entry declaration and revenue calculation purposes.
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The recent worldwide proliferation of Free Trade Agreements (FTAs) and other tariff preference programs has dramatically increased both the opportunities and risks associated with global sourcing. We work with companies in evaluating both current and prospective sourcing patterns to ensure that the use of these duty-savings mechanisms is maximized through the development and maintenance of a comprehensive supplier solicitation, product qualification and certification/record retention program.
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Misidentification of the country of origin of imported merchandise can not only lead to the imposition of unanticipated consumption, AD/CVD and Section 201/232/301 tariffs, but also a demand for significant civil penalties and, in instances of physically mismarked goods, costly and difficult to comply with demands for redelivery to CBP custody. The requirements for identifying origin associated with imported goods can be complex, particularly in light of CBP's increased focus on difficult-to-implement and inconsistent "substantial transformation" standards and the FTC's increased enforcement of "Made in USA" labeling requirements. We counsel clients from the sourcing stage through the point of import to customer delivery to ensure that origin is properly identified for CBP, FTC and Other Government Agency purposes.
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The United States as well as many of its major trading partners have implemented laws, regulations and reporting/audit requirements intended to eliminate violations of human rights from the supply chain. Whether based on the United States's use of Withhold Release Orders or implementation of the Uyghur Forced Labor Protection Act ("UFLPA"), Canada's Modern Slavery Act, the European Union and its various Member States' human/labor rights initiatives or laws in process elsewhere globally, we support our clients in the development of such due diligence tools as Corporate Statements, Codes of Conduct, Supplier Codes/Training and Supply Chain Assessments intended to promote compliance with these requirements as well as the broader plain of human rights concerns documented by the International Labor Organization and other Non-Governmental Organizations. We also support clients in responding to any detentions/seizures of imported goods suspected of being produced through the use of forced labor.
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The U.S. Government has shown an increased willingness to use such tools as anti-dumping/countervailing duty actions, Section 201, Section 232 and Section 301 as a means either to support domestic industry or otherwise combat perceived instances of unfair trade or national security risks. We support our clients in assessing the risks/outcomes from the use of these statutes as well as work with clients in confirming the scope of these various remedies to better position them to minimize the adverse consequences to their businesses.
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Most issues resolve themselves through administrative means. In some instances, however, the quickest and most responsive method is by securing change in the laws and regulations governing international trade through the legislative process. We advocate for such change before both Congress and federal agencies to the ultimate benefit and satisfaction of our clients.
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The increasing use of trade policy as a tool/weapon to enforce global change has placed international trade at the forefront in ways not historically imagined. As governments revert from the free trade mantra embraced since 1945, and develop and implement new predictive and compliance tools intended to promote enforcement, companies more and more need to consider a myriad of legal and regulatory requirements in determining how best to navigate what have become increasingly rocky shoals. We rely on our many years working in the international trade space to consult with personnel from an array of functional areas to discuss, anticipate and plan for the likely direction of global trade on both a short and long term basis.
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Recent liberalizations in the Foreign-Trade Zone (FTZ) program administered by the U.S. government have expanded the benefits to be realized from operating in a zone environment. Whether engaged in manufacturing or distribution, we support clients in their FTZ initiatives by performing feasibility analyses of their operations and representing them before the Foreign-Trade Zones Board and CBP in both the zone application/activation process and on-going issues of compliance.
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Duty Drawback, Temporary Importation Bonds and Bonded Warehouses all present additional opportunities to reduce the cost of importing merchandise into the United States. We assist our clients in evaluating whether these alternatives are appropriate for their import/export activities and in developing procedures to ensure adherence to all legal and regulatory requirements.
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CBP is renowned for its administration of not only its own laws, but also the laws of approximately 40 other Participating Government Agencies (PGAs). We provide counsel to clients on the implications the laws of such agencies as the Environmental Protection Agency, the Food & Drug Administration, the Consumer Products Safety Commission, the Federal Trade Commission, the National Highway Traffic Safety Administration and the Federal Communications Commission have on those companies' imports and advocate for them in instances where violations are alleged.
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An importer's principal means for either securing or challenging CBP's position on the appropriateness of the information declared at the time of entry is through the use of such administrative mechanisms as ruling requests, requests for internal advice or administrative protests. We represent companies in the preparation, filing and marshalling of these submissions, as well as in responding to any request for information or notice of action which CBP itself may generate.
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Despite their best efforts, companies occasionally find that the information provided to CBP at the time of entry may not have been accurate. In those instances, we counsel clients on the benefits to be realized from the submission of prior disclosures and work with those companies to assess the underlying facts and prepare the necessary filings. We also represent companies before CBP's Fines, Penalties & Forfeitures Office as well as U.S. Immigration & Customs Enforcement (ICE) on any penalty or investigative action that might be commenced.
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While we pride ourselves on our ability to resolve most issues administratively, in some instances, judicial relief presents the only viable avenue for securing an outcome most-beneficial to our clients. Our firm has substantial experience advocating for our clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit and in managing the administrative remedies that must be exhausted prior to the initiation of litigation.
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