Customs

Customs Compliance

Customs laws determine whether you owe duty; if so, how much and under which tariff regimes; and how you can properly import your good into the country.

Our Services

Our attorneys understand U.S. import requirements and carefully follow updates to U.S. tariffs. We can assist with your customs compliance inquiries.

For example, Wardlaw Trade Law can help you:

Understand the customs requirements that apply to the entry of your good
Determine whether your good is subject to remedial or national security tariffs (e.g., anti-dumping and countervailing duties, Section 232, Section 301, etc.)
Respond to a related anti-dumping or countervailing duty investigation before the U.S. Department of Commerce or U.S. International Trade Commission
Assess whether your good is eligible for a preferential trade program (e.g., USMCA)
Review whether your good has been correctly classified
Evaluate the merits of a government customs ruling, and draft a strong ruling request if desired
Audit the country of origin assigned to your merchandise, under either the substantial transformation test or agreement-specific analysis
Audit the valuation assigned to your merchandise, especially in related party transactions where an arms-length valuation may be in question

Investigate whether a violation has occurred and weigh next steps, including disclosure, defense, and remediation
Submit a disclosure that presents your violation comprehensively and in the best possible light
Plan and implement remedial measures
Identify and remove forced labor from your supply chain and advocate for the release of goods that have been detained under the Uyhgur Forced Labor Prevention Act ("UFLPA")
Respond to a customs request for information or notice of action under customs form (“CF”) 28 or 29
Respond to a customs demand for liquidated damages
Update your program and contract documents to support your customs compliance and duty minimization goals
Document your compliance with appropriate records

Big project? No problem. Where needed, we can work with partners to classify your items, audit or update your entries, apply for duty drawback, or respond to a CBP focused assessment or risk analysis and survey assessment (“RASA”).

Let us think about your customs issue through a holistic lens.

Imports start as exports from another country. Sometimes they return there. Other times, the import may raise supply chain control or sanctions concerns. You should work with a firm that can see the big picture.

Fundamentals of U.S. Customs Law

Need to learn more about U.S. customs requirements before you get started?

The U.S. customs regime is administered by U.S. Customs and Border Protection (“CBP”), which manages our nation’s ports, inspects both inbound and outbound cargo, and levies taxes and fees. U.S. customs regulations in 19 C.F.R. set import procedures, while the Harmonized Tariff Schedule of the United States (“HTSUS”) sets duty rates and implements the provisions of U.S. preferential trade agreements.

To determine the appropriate tariff (or “duty”) rate for your merchandise, you must know what the good is (its “classification” according to a list of 10-digit numerical options contained within the tariff schedule), how much it is worth for customs purposes (its “valuation,” which may be different than the amount the good was sold for, though this is a very meritorious starting point), and where it is from (its “origin,” which may not be the country it is shipping from). You must also know all of the tariff regimes that apply to the good, a task which has gotten increasingly difficult.

The origin and classification of your good may also affect:

Whether it is subject to a punitive or remedial duty regime such as a trade remedy (like an antidumping or countervailing duty) or a special duty program that responds to certain national security or foreign policy concerns, like Section 301 or Section 232 duties.
Whether it is subject to a quota, which may limit how many items may enter the country during a certain period, or at what rate.
If it is prohibited from entering the country altogether due to sanctions or forced labor risk under the U.S. Uyghur Forced Labor Prevention Act ("UFLPA") or other legislation.

Build a Trade Compliance Program That Supports Growth

Trade regulation is evolving. Enforcement is intensifying.
Your compliance strategy should be proactive — not reactive.

Let’s build a sustainable trade compliance framework aligned with your operations.

Recent Articles

CBP Publishes “Forced Labor Enforcement Operational Guidance”

Lindsay Bernsen Wardlaw
June 15, 2026
Customs, UFLPA

On June 12, 2026, CBP published a 79-page guide on the process and paperwork necessary to respond to a forced labor investigation, with tips on how to conduct robust forced labor due diligence. ...

OFAC Provides North Korea Medical Devices List

Lindsay Bernsen Wardlaw
June 12, 2026
Sanctions

On June 11, 2026, OFAC released a list of the medical devices that do not require a specific license to be exported to North Korea, finally clarifying which devices are eligible for a 2024 general license. ...

USTR Publishes Conclusions of Section 301 Investigation Into Forced Labor

Lindsay Bernsen Wardlaw
June 3, 2026
Customs, UFLPA

USTR concluded that 60 economies are not sufficiently preventing the import of goods made with forced labor, and proposed a Section 301 tariff. The USTR report does not create any immediate restrictions on U.S. imports. ...