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Who is responsible for tariff classification? What importers need to know about customs powers of attorney.

By Erik | July 18, 2026

A professional editorial-style photograph of a businessperson in a formal suit sitting at a large wooden desk, carefully reviewing complex legal and customs documents spread across the surface, with a Harmonized Tariff Schedule binder open prominently in the foreground. The desk also holds a signed power of attorney document, a customs entry form, and a pen. The setting is a polished law office with bookshelves filled with legal volumes in the background. Soft, professional lighting creates a serious and authoritative atmosphere. The scene conveys legal responsibility, international trade compliance, and the weight of regulatory obligations. Photorealistic, high detail, editorial tone, warm neutral color palette.

Many importers assume their customs broker handles tariff classification, but that assumption is legally wrong. Under the Customs Modernization Act, the importer of record bears non-delegable responsibility for accurate HTS classification. A power of attorney authorizes a broker to act on your behalf — it does not transfer liability. Understanding this distinction, and when to involve customs counsel, is essential.

The IEEPA Tariff Refund Window Is Already Closing — Even for Protests – File ASAP

By Erik | June 30, 2026

A dramatic close-up of a large ornate courthouse clock with its hands approaching midnight, cast in sharp shadows, set against a background of stacked customs import documents, shipping manifests, and cargo containers visible through a blurred courthouse window. The atmosphere is tense and urgent, rendered in a dark, editorial photorealistic style with cool blue and amber tones, conveying the weight of an expiring legal deadline in international trade law.

When the Supreme Court held in February 2026 that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs, the headlines focused on a single, simple takeaway: importers who paid IEEPA duties may be entitled to refunds. That is true. What the headlines largely missed is the calendar problem sitting…

Why You Should Use an Attorney for CAPE Portal Declarations

By Erik | June 30, 2026

A serious, editorial-style illustration depicting a formal legal setting where a professional attorney in a dark suit sits across a desk from a business importer, reviewing official government customs documents and financial ledgers. The attorney holds a pen over legal paperwork while stacks of documents, a federal courthouse architectural element, and financial figures are subtly visible in the background. The scene conveys trust, expertise, and high-stakes legal protection. The mood is authoritative and professional, with cool blue and deep navy tones accented by gold, suggesting governmental and legal gravitas. Photorealistic style with soft directional office lighting, shallow depth of field emphasizing the attorney-client interaction.

Importers seeking refunds on tariffs invalidated under the International Emergency Economic Powers Act can now submit claims through CBP’s CAPE tool, with tens of billions of dollars potentially at stake. The choice of who prepares those filings carries significant legal consequences beyond routine customs compliance. Using a customs attorney provides three protections unavailable with brokers…