Customs Law and Tariff Solutions
Trade attorney and actively licensed customs broker.
Expert legal counsel on customs regulations, tariff matters and trade.
Practice Areas
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.
News
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IEEPA Tariff Refunds: CBP Outlines Claims Process
Importers Will be Required to Submit Claims for Refunds Under CBP Proposal United States Customs and Border Protection (CBP) in a filing before the U.S. Court of International Trade submitted on March 12, outlined the process they intend to implement for IEEPA…
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Supreme Court Tariff Ruling: What Importers Need to Do
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
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Who is responsible for tariff classification? What importers need to know about customs powers of attorney.
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.
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Why You Should Use an Attorney for CAPE Portal Declarations
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…
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Can Nonresident Importers Get Tariff Refunds?
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.
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Trump Tariff Exemptions
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…
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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.…
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First 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…
