Customs Law and Tariff Solutions
Expert legal counsel on customs regulations, tariff matters and trade law.
Practice Areas
Trump Tariff Refund Claims
CBP has proposed a claims process importers must follow to receive tariff refunds. We can assess what you are owed and file the claim.
News
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CBP Updates Court on Tariff Refunds Procedures
On March 31, 2026, U.S. Customs and Border Protection (CBP) provided an update on the tariff refunds process to the Court of International Trade in the Atimus Filtration litigation (1:26-cv-01259). CBP continues to make process in the development of the tarff refunds claims portal. The agency has designated it as the “CAPE Portal” – Consolidated…
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Trump Tariff Refunds: CBP Outlines Claims Process
Importers Will be Required to Submit Claims for Refunds Under CBP Proposal United States Customs and Border Protection (CBP) in a filing before the U.S. Court of International Trade submitted on March 12, outlined the process they intend to implement for Trump tariff refunds. The proposal applies to the more than $130 billion in tariffs CBP collected without legal…
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Supreme Court Tariff Ruling: What Importers Need to Do
Review Your Entries and Take Appropriate Steps to Protect Your Claims The United States Supreme Court in Learning Resources, Inc. v. Trump, Nos. 24‑1287 & 25‑250 (U.S. Feb. 20, 2026) ruled last Friday that the Trump Administration did not have authority to issue tariffs under the International Emergency Economic Powers Act (IEEPA). These included the “Liberation Day”…
Resources
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Trump Tariff Exemptions
A wide range of food and agriculutral products, as well as chemicals, drugs, minerals, energy products and others, fall within the exemptions. These exemptions are from the now invalid IEEPA tariffs as well as the currently effective Section 122 tariffs. Examples of the food products enjoying Trump tariff exemptions include: food products including fresh and…
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Tariff Engineering: Know Your Rights
What is Tariff Engineering? Tariff engineering is the altering of certain product characteristics to avoid duties. Is it Legal? Yes. It has been recognized as a legal right by the United States Supreme Court in Merritt v. Welsh, 104 U.S. 694 (1881): The right to conduct tariff engineering is not unlimited. In Ford Motor Co.…
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First Sale Rule and Tariff Reduction
The First Sale Rule is a valuation method recognized by U.S. Customs and Border Protection. The rule provides for the value declared at entry to be based on the price paid for the first sale of the goods intended for export to the U.S. In other words the value can be based on the price…
