An Overview of Issues with Customs and Tariff Planning
CBP Roles
United States Customs and Border Protection (CBP) plays a role in every import transaction. Indeed, it plays two roles: as a revenue collection agency, and as a security agency. Failure to comply with CBP’s requirements can have dire consequences: an importer may be assessed with additional duties, be penalized for errors in information reported to CBP and, in some cases, even have entry of its merchandise denied. Planning ahead and understanding the rules are essential steps for every importer.
Customs & Tariff Requirements
The issues for importers to anticipate are legion.
Is the proposed tariff classification of its merchandise correct, and has the correct tariff rate been identified?
Is the declared value accurate, and have any additional royalties, assists or post-importation payments to the foreign seller been declared to CBP?
If the importer is claiming a conditional duty privilege, such as under the North American Free Trade Agreement (NAFTA), Central American Free Trade Agreement (CAFTA), Generalized System of Preference (GSP) or other program, does the merchandise meet the applicable rules of origin and can the supplier provide proof, if requested by CBP?
Have all other formalities been met, such as proper submission of the Importer Security Filing (ISF) or documentation required by other Federal government agencies, such as the Consumer Product Safety Commission (CPSC), Federal Communications Commission (FCC) or Food and Drug Administration (FDA)?
Legal Assistance with Customs and Tariff Issues
With decades of experience, I provide comprehensive legal support for importers navigating U.S. Customs and Border Protection (CBP) regulations and related laws. My work spans every major aspect of customs law and tariff planning.
Product Classification & Valuation
Clarifying tariff classifications and ensuring accurate customs valuation.
Trade Agreements & Rules of Origin
Advising on eligibility and compliance under various free trade agreements.
Country of Origin Marking
Ensuring proper labeling and marking to meet CBP standards.
Duty Drawback & Deferral Programs
Helping clients recover or defer duties through FTZs, bonded warehouses, and drawback claims.
Admissibility & Enforcement Issues
Addressing concerns about restricted goods and compliance with partner agency requirements.
Dispute Resolution
Handling protests, administrative proceedings, and litigation before the Court of International Trade.
Security & Compliance Programs
Guidance on CTPAT participation and other post-9/11 CBP security initiatives.
Since 1981, I’ve advised clients across industries in these areas, and since 1995, I’ve taught these topics at the graduate level—bringing both legal precision and practical clarity to complex customs matters.
Contact me about customs and tariff issues using the form below, or simply call my office at 202-772-2039.
