Bloomberg Import Archives | Customs & International Trade Law Blog

CBP Protests and Post-Entry Corrections

CBP is one of the most active federal enforcement bodies in international trade. CBP has broad authority to examine, detain, seize, and penalize imported goods, and it exercises that authority through an expanding set of tools.

Enforcement Mechanisms

CBP’s core enforcement mechanisms include:

Detention and Examination – Customs laws and regulations provide US Customs officers at all 328 ports of entry the ability to stop and search persons or merchandise and make admissibility decisions. Before goods are seized by CBP, they typically go through the detention process. CBP may detain any shipment for examination when it has reason to believe the goods may violate U.S. law.
Seizure and Forfeiture – When CBP suspects that goods violate U.S. law, it can seize the merchandise. The importer then faces a choice: file a petition for relief with CBP’s Fines, Penalties and Forfeitures Office (FP&F), offer a monetary settlement in lieu of forfeiture, abandon the goods, or contest the seizure through the administrative or judicial process.
Liquidation and Reliquidation – Every entry is subject to liquidation – the final determination of duties owed. CBP may liquidate an entry at a higher duty rate than originally estimated, triggering an unexpected duty bill. Importers have limited windows, generally within 180 days of liquidation, to challenge liquidation decisions.
Penalties – CBP has the authority to issue monetary penalties for violations of customs laws. These penalties may be assessed […]

By Jennifer Diaz|2026-07-22T17:44:25-04:00July 22, 2026|Bloomberg Import|Comments Off

Navigating IEEPA Tariff Refunds: Legal and Compliance Considerations

Editor’s Note: The recent Supreme Court decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA) has opened the door to tariff refunds for importers. However, amid the newly implemented administrative process for refunds and heightened enforcement scrutiny, importers must do more than simply file a claim.

Importers pursuing refunds of tariffs imposed under IEEPA must navigate a developing framework that blends judicial relief with a newly established administrative process. U.S. Customs and Border Protection (CBP) has implemented the Consolidated Administration and Processing of Entries (CAPE) as the primary mechanism for submitting refund claims following the Supreme Court’s decision and subsequent orders from the U.S. Court of International Trade (CIT). While CAPE provides a pathway to recovery, it is limited in scope, phased in its application, and subject to ongoing legal and procedural uncertainty. Against this backdrop, importers must approach refund claims with a coordinated strategy that accounts for litigation posture, operational readiness, and heightened compliance expectations.

Requesting Refunds through CAPE

Following the Supreme Court decision and subsequent CIT orders, CBP developed the Consolidated Administration and Processing of Entries (CAPE) – the agency’s official process for handling IEEPA refund claims.

CBP launched Phase 1 of CAPE on April 20, 2026. The following entry types are eligible for refunds […]

By Jennifer Diaz|2026-06-17T10:43:04-04:00June 17, 2026|Bloomberg, Bloomberg Import|Comments Off

Import Compliance & Training Programs

Editor’s Note: Creating a strong import compliance plan and training program for employees is one of the best investments an importer can make. Compliance plans and training help avoid customs violations before they occur and can also act as a mitigating factor in the case of a future violation.

In the U.S., individuals and businesses generally don’t need a permit, license, or pre-approval to begin importing products into the country. Many mistake the ease of importing to mean there is no liability or obligation on the part of the importer, when in fact the opposite is true.

U.S. Customs and Border Protection expects importers to exercise “reasonable care” when entering goods into the United States. That means every importer, regardless of size, is legally responsible for ensuring the accuracy of their import declarations, from product classification to valuation, country of origin, and proper recordkeeping.

A formal import compliance plan provides the foundation and structure a company needs to meet the reasonable care standard, reduce risk, and respond effectively if an issue arises.

Without a compliance plan, importers often face common pitfalls, including:

Misclassification of goods
Undervaluation
Inadequate recordkeeping
Overreliance on customs brokers

CBP has made clear that exercising reasonable care requires importers to take […]

By Jennifer Diaz|2025-12-24T10:35:00-05:00December 24, 2025|Bloomberg, Bloomberg Import|Comments Off

Bloomberg Law: CBP Recordkeeping Requirements – Retention, the (a)(1)(A) List, and More

Diaz Trade Law is enthusiastic to announce Bloomberg Law published another one of our articles, “Tariff Classification Basics“!

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Recordkeeping requirements have been part of Customs regulations since the beginning of the Federal government. Over time, Congress and Customs and Border Protection (CBP) have modernized the requirements to meet the needs of the community and utilize modern technology. All importers should have a recordkeeping program to ensure every shipment meets the requirements. Failure to produce records to CBP can result in significant penalties.

Regulatory History

Recordkeeping requirements date back to the 1700s. Back in 1789 importers were required to provide Customs with two copies of their manifests, original bills of lading, and even swear an oath as to the accuracy of their records. Failure to produce records or take the oath would result in a fine of five hundred dollars. Even the people working on the ship, if they were unloading it illegally, would face forfeiture of the goods, a $400 fine, and their names would be published in the local State gazette.

Later, Congress put in place more stringent measures to ensure compliance. In 1863, the “Act to prevent and punish Frauds upon the Revenue, to provide for the certain and speedy Collection of Claims in Favor of the United States, and for other Purposes” began requiring three copies of invoices and penalties jumped to a maximum $5,000 for making fraudulent records or concealing/destroying them along with up to two years in prison.

Today, Customs may impose a penalty of up to $10,000 for negligent […]

By Jennifer Diaz|2024-09-12T10:51:58-04:00September 12, 2024|Bloomberg, Bloomberg Import|Comments Off

BIS Regulatory Updates: 2023 Significant Changes

Diaz Trade Law is enthusiastic to announce Bloomberg Law published another one of our articles! Below is the article reproduced, you can also read here.

The two most important categories of export controls are the Export Administration Regulations (EAR) and the International Traffic in Arms Regulations (ITAR). The vast majority of controlled exports fall under EAR, while the ITAR’s scope is limited to only military and defense-related articles, services, information, and technology. The US Department of Commerce’s Bureau of Industry & Security (BIS) is charged with enforcing EAR under 15 C.F.R. parts 730-774.

This article provides an overview of the significant BIS policy and regulatory changes in 2023, including updates to the voluntary disclosure policy, an update on the semiconductor export control rules, expansion of Russia sanctions, and a human rights amendment to the EAR.

Background on EAR

The purpose of EAR is to safeguard US national security interests by ensuring that certain critical technology does not fall into the wrong hands.

The EAR governs whether a person or entity may:

Export an item from the US.
Reexport that item from a foreign country.
Transfer an item from one person to another.

BIS has repeatedly demonstrated its commitment to enforcing EAR and violations can carry heavy penalties. Civil penalties may be up to $300,000 per violation or twice the value of the transaction, whichever is greater. EAR violations can even result in criminal liability, such as a $1 million criminal penalty per violation or up to 20 years in prison. EAR violations […]

By Jennifer Diaz|2024-01-29T12:30:17-05:00January 24, 2024|Bloomberg, Bloomberg Import, Export, U.S. Bureau of Industry and Security (BIS)|Comments Off

Bloomberg: What is an Importer’s ‘Reasonable Care’ Standard?

Diaz Trade Law’s President, Jennifer Diaz, is enthusiastic to announce Bloomberg Law published another one of our articles, “What is an Importer’s ‘Reasonable Care’ Standard“! We want to thank law student Isha C. Biswas for her amazing support in getting this article to the finish line!

Many mistake the ease of importing to mean there is no liability or obligation on the part of the importer. In our perfect world this article would be required reading PRIOR to importing where importers would learn about their OBLIGATION to use reasonable care when importing, and actually learn what reasonable care means. This article digs in and gives away TONS of practical guidance. Below is the article reproduced with permission for your reading pleasure. You can read the article here (where you’ll have the ability to access all of the great hyperlinks). Please note you cannot click on the hyperlinks below.

We’d love to hear your feedback and urge you to SHARE with importers!!

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By Jennifer Diaz|2022-05-10T12:41:41-04:00May 10, 2022|Bloomberg, Bloomberg Import, Import, International Law, International Trade, Reasonable Care|Comments Off

Bloomberg: Tariff Classification Basics

Diaz Trade Law’s President, Jennifer Diaz, and Associate Attorney, Sharath Patil, are enthusiastic to announce Bloomberg Law published another one of our articles, “Tariff Classification Basics“! Below is the article reproduced with permission for your reading pleasure. You can read the article here (where you’ll have the ability to access all of the great hyperlinks). Please note you cannot click on the hyperlinks below.

We’d love to hear your feedback!

[…]

By Jennifer Diaz|2022-04-25T16:09:29-04:00January 26, 2022|Bloomberg, Bloomberg Import, HTS, Import, International Trade, U.S. Customs and Border Protection (CBP)|Comments Off

Incoterms 2020

Diaz Trade Law’s President, Jennifer Diaz, and Associate Attorney, Denise Calle, are enthusiastic to announce Bloomberg Law published another one of our articles, “Incoterms 2020”! Below is the article reproduced with permission for your reading pleasure. We’d love to hear your feedback!

You can read the article here (where you’ll have the ability to access all of the great hyperlinks). Please note you cannot click on the hyperlinks below.

We’d love to hear your feedback!

[…]

By Jennifer Diaz|2022-04-25T16:25:36-04:00June 3, 2021|Best Practices, Bloomberg, Bloomberg Import, Customs Expert, Enforcement, Export, Import, International Business, International Law, International Trade|Comments Off

U.S. Customs Targets Use of Forced Labor

Diaz Trade Law’s President, Jennifer Diaz, Associate Attorney, Denise Calle, and supporting Law Clerk, Zachary Kaufman, are enthusiastic to announce Bloomberg Law published another one of our articles, “U.S. Customs Targets Use of Forced Labor”! Below is the article reproduced with permission for your reading pleasure. We’d love to hear your feedback!

You can read the article here (where you’ll have the ability to access all of the great hyperlinks), please note you cannot click on the hyperlinks below.

We’d love to hear your feedback!

[…]

By Jennifer Diaz|2022-04-25T16:36:12-04:00January 21, 2021|Best Practices, Bloomberg, Bloomberg Import, China, China Trade War, Customs Expert, Enforcement, Forced Labor, International Business, International Law, International Trade, U.S. Customs and Border Protection (CBP)|Comments Off

USMCA Import Considerations for Practitioners

Diaz Trade Law’s President, Jennifer Diaz and Associate Attorney, Denise Calle are enthusiastic to announce that another one of their articles, “USMCA Import Considerations for Practitioners,” was published by Bloomberg Law! Below is the article reproduced with permission for your reading pleasure. We’d love to hear your feedback!

You can read the article here, by clicking USMCA Import Considerations for Practitioners (where you’ll have the ability to access all of the great hyperlinks) you cannot click on below.

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