Resources Archives

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.

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…

Can Nonresident Importers Get Tariff Refunds?

By Erik | May 27, 2026

A photorealistic editorial-style image depicting an international trade and customs refund process: a professional office setting with a foreign importer seated at a modern desk, reviewing detailed customs entry documents and spreadsheets on a laptop screen. In the foreground, stacks of organized paperwork, a U.S. Customs and Border Protection-style emblem subtly visible on an official document, and a bank wire transfer form. Through a large window behind the figure, a busy container port is visible with cargo ships, stacked shipping containers, and cranes in the background, symbolizing large-scale international trade. The overall mood is serious, professional, and high-stakes, with cool blue and grey tones, soft office lighting, and a sense of urgency and financial significance. Cinematic depth of field, sharp foreground detail blending into the softly lit port scene outside.

Following the U.S. Supreme Court’s February 2026 ruling in Learning Resources v Trump, which invalidated IEEPA tariffs including Liberation Day reciprocal tariffs and Fentanyl-related duties, CBP is now accepting refund claims through the CAPE portal. Both U.S. and foreign importers of record are eligible, though all claimants must have a U.S. bank account to receive ACH refunds.