Blog - Lieberman PLLC

CBP Voiding Importer of Record Numbers on September 18

By Erik | September 2, 2026

A tense customs warehouse at dusk, rows of stacked shipping containers halted before a border checkpoint gate, red warning lights glowing on an official inspection booth, a large digital stamp of a red "VOID" seal hovering translucently over stacked import paperwork and forms in the foreground, a uniformed customs officer reviewing documents on a clipboard near a chain-link fence, cranes frozen mid-motion in the background under an overcast sky, muted blue and gray industrial color palette conveying bureaucratic tension and urgency, photorealistic editorial illustration style, sharp shadows, cinematic lighting, no visible text or logos.

CBP will void importer of record numbers starting September 18, 2026, if Form 5106 data—physical address, email, or phone—doesn’t belong directly to the importer, immediately blocking imports. High-risk profiles include foreign IORs, DDP sales, and drop-shipping using third-party addresses. Importers should verify data and powers of attorney now to avoid stalled shipments.

You Still Have Options: Recovering IEEPA Tariff Refunds After the CAPE and Protest Deadlines Have Passed

By Erik | August 12, 2026

A wide-angle editorial photograph of a determined importer or business professional standing in a grand federal courthouse corridor, viewed from a low angle looking up, conveying strength and resolve. The figure is dressed in business attire, holding a thick folder of documents, with dramatic natural light streaming through tall arched windows casting long shadows across marble floors. The atmosphere is serious and institutional, with ornate neoclassical architecture visible — columns, high ceilings, and stone walls suggesting the weight and permanence of the legal system. In the background, blurred courthouse doors suggest an open path forward. The overall mood is one of opportunity within a formal, authoritative setting — hopeful but urgent. Cinematic lighting, editorial photography style, shallow depth of field.

The Supreme Court struck down IEEPA tariffs in February 2026, but many importers who missed the CAPE refund window or the 180-day protest deadline wrongly believe they have no recourse. A separate path through the U.S. Court of International Trade under 28 U.S.C. § 1581(i) remains open, offering a two-year statute of limitations — but acting quickly is critical before entry-specific deadlines expire permanently.

New Section 301 Tariffs on Imports from 60 Economies Now in Effect

By Erik | July 25, 2026

A dramatic wide-angle editorial photograph of a busy international shipping port at dawn, with towering cargo container cranes silhouetted against an orange and blue sky. Stacked multicolored shipping containers fill the foreground, bearing flags or color-coded markings suggesting diverse countries of origin. In the middle ground, a large container ship is docked at the terminal. Customs officials in uniform review clipboards and tablets near a checkpoint gate, symbolizing regulatory oversight. The atmosphere is tense and industrial, conveying the weight of new trade policy enforcement. Photorealistic style with cinematic lighting, cool blue shadows contrasting with warm sunrise tones.

Effective July 24, 2026, the USTR imposed new Section 301 tariffs of 10% or 12.5% on imports from 60 trading partners covering roughly 99.4% of U.S. imports. The action includes a multi-tier tariff structure, exemptions for certain food, pharmaceutical, energy, and aerospace products, and a narrow in-transit window. Importers and companies relying on international supply chains should assess their exposure immediately.