Customs Law and Tariff Solutions

Trade attorney and actively licensed customs broker.
Expert legal counsel on customs regulations, tariff matters and trade.

Learn More
IEEPA Tariff Refunds

Practice Areas

Customs Law

We assist clients with matters involing U.S. Customs and Border Protection including tariff refunds, tariff engineering, valuation, country of origin, classification, prior disclosures, protests and CBP enforcement.

Read more

Tariff Refunds

We identify opportunities for obtaining tariff refunds on IEEPA tariffs, other Trump tariffs, Section 301, Section 232, Section 122 and more. With our affiliated customs brokerage we offer complete tariff refund solutions.

Read more

Trade Law

We assist clients with matters involving antidumping/countervailing duties, tariff rate quotas, free trade agreements, trade remedies, phytosanitary requirements for imports and exports and FDA, USDA, FWS and NMFS regulations for imports.

Read more

IEEPA Tariff Refunds

CBP has proposed a claims process importers must follow to receive IEEPA tariff refunds. With our customs brokerage and legal expertise we can assess what you are owed and file the claim.

Learn More

News

  • Supreme Court Tariff Ruling: What Importers Need to Do

    By Erik | April 7, 2026

    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…

Resources

  • Can Nonresident Importers Get Tariff Refunds?

    By Erik | May 27, 2026

    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.

  • Trump Tariff Exemptions

    By Erik | April 13, 2026

    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…

  • Tariff Engineering: Know Your Rights

    By Erik | April 13, 2026

    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.…

  • First Sale Rule and Tariff Reduction

    By Erik | April 10, 2026

    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…