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.…
Read MoreFirst 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…
Read MoreCBP Updates Court on IEEPA Tariff Refunds Procedures
On March 31, 2026, U.S. Customs and Border Protection (CBP) provided an update on the IEEPA 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” –…
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