April 2026 | Customs & International Trade Law Blog

Breaking Trade News: CBP Launches CAPE Phase 1, USMCA Talks Continue, OFAC Sanctions

Here is a recap of the latest customs and international trade law news:

Administration

In an interview with CNBC, President Trump commented about the difficulty in facilitating IEEPA refunds and suggested that he would remember companies that choose not to seek refunds.

Customs and Border Protection (CBP)

On April 20, CBP launched Phase 1 of the Consolidated Administration and Processing of Entries (CAPE). Importers of record (IORs) and licensed customs brokers may now file CAPE Declarations through ACE.
CBP officers at Port Everglades seized 8,500 units of counterfeit designer perfumes, which would have been valued at over $1 million had they been genuine.

Court of International Trade (CIT)

CIT Judge Eaton ordered the government to file a report on the progress made during CAPE Phase One by April 28.

U.S. Department of Commerce

The Commerce Department published a notice outlining procedures for requesting tariff breaks on Canadian and Mexican steel and aluminum used to produce U.S. cars, trucks, and parts.
In a budget request document, the Commerce Department referred to a Section 232 investigation that has not been publicly […]

By Jennifer Diaz|2026-04-24T12:13:12-04:00April 24, 2026|news, Snapshot|Comments Off

Breaking Trade News: IEEPA Refunds Update, Section 122 Hearing, Upcoming 301 Tariffs

Here is a recap of the latest customs and international trade law news:

Administration

In a statement to the Wall Street Journal, Treasury Secretary Scott Bessent said that tariffs could return to levels in place under IEEPA by the beginning of July through the use of Section 301.

Customs and Border Protection (CBP)

CBP filed a declaration with the CIT providing an update on the agency’s progress in facilitating IEEPA tariff refunds via CAPE. As of April 14, 2026, CBP has completed all the primary components and functionalities for Phase 1 and will begin accepting refund requests on April 20, 2026.
CBP released a CSMS message guiding importers seeking IEEPA refunds via CAPE. The message includes guidance on submitting CAPE declarations and provides additional detail on the process CBP will follow in processing requests.
CBP sent a trade bulletin reminding importers to sign up for an ACE portal account so that they may receive electronic refunds from CBP.
CBP officers at the Buffalo port of entry seized nearly 1,000 electronic devices bearing counterfeit trademarks that, if authentic, would have been worth about $150,000.

By Jennifer Diaz|2026-04-17T12:36:56-04:00April 17, 2026|news, Snapshot|Comments Off

Tariff and Macroeconomic Risk Disclosures:

Lessons from Recent Shareholder Litigation Against Dow and Tronox

Authors:

Jennifer Diaz, President, Diaz Trade Law
Amber Pirson, Attorney, Diaz Trade Law

Recent securities class actions against Dow Inc. and Tronox Holdings plc underscore the growing litigation risk associated with tariff‑related and broader economic disclosures in periodic reports, earnings calls, and investor communications. These cases highlight how shareholder plaintiffs are scrutinizing statements that characterize tariffs and related headwinds as manageable, temporary, or hypothetical when subsequent developments suggest a more pronounced or foreseeable impact.

As public companies continue to navigate volatile trade policy, supply chain disruption, and demand uncertainty, these lawsuits provide concrete guidance on how the SEC’s disclosure framework—particularly risk factors and Management’s Discussion and Analysis (MD&A) “known trends” disclosures—may be applied in hindsight by regulators and private litigants.

Regulatory Framework: Risk Factors and Known Trends

SEC rules make clear that companies must disclose certain risks to investors. For example, Item 105 of Regulation S‑K requires companies to disclose material risks that make an investment speculative or risky, while Item 303 requires MD&A discussion of known trends, events, or uncertainties reasonably likely to have a material impact on financial condition or operating results. In this context, tariffs – particularly where they affect costs, pricing, demand, or dividends – have increasingly been viewed as classic “known trends,” rather than contingent or […]

By Jennifer Diaz|2026-04-17T12:30:14-04:00April 17, 2026|International Trade, Tariffs, Trade Policy, U.S. Securities and Exchange Commission (SEC)|Comments Off

IEEPA Tariff Refund Updates

Recent developments surrounding tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have created both opportunity and uncertainty for U.S. importers. With the U.S. Supreme Court ruling that IEEPA-based tariffs are unlawful, many companies understandably assume that refunds will follow automatically. In reality, that is far from guaranteed.

For importers seeking to recover duties paid under these tariffs, a proactive legal and compliance strategy is essential.

Recent Updates at the CIT

On March 27, 2026, Judge Eaton issued an Order requiring CBP to liquidate or reliquidate all entries without the IEEPA duties. This Order applies to (1) unliquidated entries, (2) liquidated entries being protested, and (3) final liquidated entries. See CIT Order Dated March 27, 2026.

On March 31, 2026, CBP reported progress in creating the Consolidated Administration and Processing of Entries (CAPE), which will allow importers to submit refund requests.

On April 1, 2026, Judge Eaton ordered CBP to report on the progression of CAPE on April 14, 2026. In addition, in this Order, Judge Eaton encouraged importers to enroll in the ACH program because CBP will now only issue refunds electronically. Further, regarding liquidated entries, Judge Eaton stated that “importers should be aware of the option to file protests.

On April 6, 2026, the plaintiff in the anchor case, Atmus Filtration, filed a Notice of Dismissal, thereby dropping from the case. However, the refund process […]

By Jennifer Diaz|2026-04-15T02:41:23-04:00April 15, 2026|Tariffs|Comments Off

Trade-Based Money Laundering Red Flags: What CBP’s New CTPAT AML Guidance Means for Importers

As global supply chains grow more complex, regulators are increasingly focused on how legitimate trade can be exploited to move illicit funds. In July 2025, U.S. Customs and Border Protection (CBP) reinforced this focus by issuing updated CTPAT Warning Indicators for Trade‑Based Money Laundering (TBML) and Terrorist Financing.

Although the target audience for this guidance is CTPAT participants, all importers, logistics providers, and financial institutions can be implicated in TBML schemes if they don’t proactively screen for such activity in their supply chains. The Department of the Treasury released its 2026 National Money Laundering Assessment, which further highlights how TBML schemes are used to facilitate the transfer of illicit proceeds. Any business engaged in international trade that is unaware of how TBML works or fails to screen for such practices is exposed to engaging in TBML.

CBP’s message is simple: trade compliance and anti‑money laundering (AML) expectations are converging, and companies that fail to adapt face growing regulatory, operational, and reputational risk. CBP also emphasizes that TBML rarely presents as a single red flag; instead, it emerges through patterns that deserve closer scrutiny and informed judgment.

Warning Indicators

One of the most significant risk areas identified by CBP involves pricing and payment anomalies that defy commercial logic. Persistent over‑ or under‑invoicing, unexplained invoice changes, or pricing that is misaligned with market norms may indicate that a trade […]

By Jennifer Diaz|2026-04-13T09:01:57-04:00April 13, 2026|Enforcement, Import, International Trade, Supply Chain|Comments Off

Breaking Trade News: IEEPA Tariff Case Update, DOL Launches Forced Labor Tools

Here is a recap of the latest customs and international trade news:

Administration

President Trump said that he will impose 50% tariffs on any country that sells military weapons to Iran.
President Trump said that the U.S. will consider tariff and sanctions relief for Iran as it negotiates an end to the war.

Customs and Border Protection (CBP)

CBP released a new Harmonized System Update containing over 500 Automated Broker Interface records and 116 Harmonized Tariff Schedule records, including updates to 232 duties on aluminum, steel, and copper imports.
CBP and the Consumer Product Safety Commission (CPSC) seized nearly 350,000 batteries that did not comply with child protective packaging standards.

Court of International Trade (CIT)

The lead plaintiff in the IEEPA refund case filed a notice of dismissal in its case at the CIT on April 6. Shortly after, Judge Eaton lifted the stay on another IEEPA refund case filed by importer Euro-Notions Florida, and reissued his order requiring CBP to pay IEEPA refunds for all unliquidated, not finally liquidated, and finally liquidated entries.

Department of Labor (DOL)

DOL

By Jennifer Diaz|2026-04-22T16:39:55-04:00April 10, 2026|news, Snapshot, Uncategorized|Comments Off

New AD Case Filed Against Polytetramethylene Ether Glycol From China, South Korea, Taiwan, and Vietnam

A new antidumping action has been filed against Polytetramethylene Ether Glycol from China, South Korea, Taiwan, and Vietnam. The allegation is that imports from China, South Korea, Taiwan, and Vietnam are being dumped.

Full list of exporters here.

Import volume here.

Background on AD Investigations

Antidumping duty (“AD”) is brought jointly by the U.S. International Trade Commission (“USITC”) and the U.S. Department of Commerce (“Commerce”). AD investigations are triggered when a domestic industry alleges that it has been injured by competing imports of particular goods from specific countries being sold at less than a fair value. The domestic industry initiating the investigation is known as the petitioner, while the foreign industry participating in the investigation is known as the respondent.

Scope of the Investigation

The merchandise covered by these investigations is all forms of polytetramethylene ether glycol (“PTMEG”).

The products subject to the investigation are currently classified in the Harmonized Tariff Schedule of the United States (HTSUS) under the following subheadings: 3907.29.00 and 2932.11.00.

Full scope here.

Next Steps

The Commerce Department will determine whether to initiate the investigations within 20 days. The USITC will reach a preliminary determination of material injury or threat of material injury within 45 days.

As with any proceeding, participation is very important to protect your rights. We urge anyone who imports Polytetramethylene Ether Glycol from China, South Korea, Taiwan, or Vietnam to […]

By Jennifer Diaz|2026-04-09T16:24:09-04:00April 9, 2026|AD/CVD, Import, International Trade, U.S. Department of Commerce (DOC), U.S. International Trade Commission (USITC)|Comments Off

U.S. Department of Labor Introduces New Tools to Support Supply Chain Integrity and Address Unfair Foreign Labor Practices

On April 8, 2026, the U.S. Department of Labor (DOL) announced the launch of several tools to empower U.S. companies to strengthen their supply chains and defend against unfair competition stemming from overseas labor abuses.

Self-Assessment Tools

DOL launched four voluntary self-assessment tools that provide practical, user-friendly guidance to help companies map supply-chain risks and evaluate labor practices. The tools can also guide companies in taking steps to ensure alignment with U.S. forced labor laws and strengthen supply chains that support American workers and American industry.

The new tools are:

LaborShield: A mobile app that features information on egregious labor violations in over 145 countries (formerly the Sweat and Toil app).
ImportWatch: A resource that brings together the department’s labor abuse research with U.S. import data from the U.S. Census Bureau to produce a red-flag list of all high-risk goods for U.S. importers.
SourcingStrong: A tool to help U.S. businesses build strong labor due diligence systems to identify and manage risk in their supply chains.
Supply Chain Traceability Portal: The portal provides visibility across supply chains and beyond the first tier to expose where exploitative labor hides.

Announcement Insights

Diaz Trade Law was in attendance at the launch event in Washington, D.C. – hosted by the DOL and […]

By Jennifer Diaz|2026-04-09T16:06:27-04:00April 9, 2026|Enforcement, Forced Labor, Import, Supply Chain, U.S. Department of Labor (DOL)|Comments Off

Breaking Trade News: New 232 Proclamation, CBP Update on IEEPA Refunds, OFAC Sanctions Advisory

Here is a recap of the latest customs and international trade law news:

Administration

On April 2, 2026, the President issued a proclamation strengthening Section 232 actions to adjust imports of aluminum, steel, and copper, continuing to cite national security concerns and the need to reinforce domestic metals industries.

Customs and Border Protection (CBP)

CBP filed an update on the progress of the Consolidated Administration and Processing of Entries (CAPE) system that will be used to refund the tariffs imposed under the IEEPA.
On April 1, CBP released a modernized ACE Secure Data Portal account application for the trade community.
CBP said in a notice that it is no longer actively investigating allegations that cocoa from Cote d’Ivoire is being made with forced labor.
CBP filed a stipulated judgment with the CIT stating that products from importer Camel Energy aren’t subject to the Uyghur Forced Labor Prevention Act (UFLPA). The judgment follows a review of Camel’s supply chain, which determined that entries of batteries did not violate the UFLPA.

United States Trade Representative (USTR)

USTR released the 2026 National Trade Estimate Report on Foreign Trade Barriers […]

By Jennifer Diaz|2026-04-03T14:27:28-04:00April 3, 2026|news, Snapshot|Comments Off

New OFAC Advisory: Signs of Sham Transactions and Sanctions Evasion post-divestment from Blocked Persons

On March 31, 2026, the U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) released an important advisory addressing the growing use of sham transactions to evade U.S. sanctions. The guidance highlights how sanctioned individuals and entities often attempt to disguise their continuing interest in property through opaque legal structures, proxies, and other intermediaries. OFAC’s message is clear: transactions that merely appear to transfer ownership but do not genuinely extinguish a blocked person’s interest remain prohibited.

What OFAC Defines as a “Sham Transaction”

Sham transactions occur when blocked persons “give up their property on paper only,” while continuing to benefit from or control the asset. These arrangements often involve:

Proxies, straw owners, or front companies acting on behalf of sanctioned individuals.
Opaque legal structures, including multi‑layered LLCs, partnerships, or trusts.
Transfers to family members or close associates who may serve as facilitators.
Commercially unreasonable transfers, such as those lacking adequate consideration.
Continued use or control of the asset by the blocked person after the purported transfer.

Pro Tip: Look beyond legal formalities and identify the economic realities of the transaction.