Customs & Import Trade

Miller & Chevalier's Customs and Import Trade practice advises on import-related requirements enforced by U.S. Customs and Border Protection (CBP) and customs administrations worldwide. Our Chambers-ranked practice is led by a former CBP headquarters attorney, bringing deep institutional insight to customs compliance and enforcement matters, and serves clients across a broad range of industries. 

Our experience includes advising on the following areas:

• Compliance Counseling. We offer practical advice on a full range of import related matters, from the nuts and bolts of customs compliance – tariff classification, valuation, country of origin marking, and preference program eligibility determinations – to the development and implementation of industry leading customs compliance programs.

• Customs Enforcement. We defend companies in customs enforcement proceedings, including civil and criminal penalty actions, import and export seizures, forced labor enforcement actions, and free trade agreement (FTA) verifications. When companies identify potential errors in import transactions, we advise on voluntary (prior) disclosures to CBP, often significantly reducing or eliminating penalties.

• Tariff Mitigation. In response to tariffs imposed pursuant to Section 232 of the Trade Expansion Act of 1962 and Sections 201 and 301 of the Trade Act of 1974, we help companies design and implement lawful tariff mitigation strategies, mitigating the impact of additional duties through strategic customs planning.

• Audits. When a client is targeted for a customs audit, we manage the audit process and develop compliance resources and remediation strategies that mitigate the risk of non-compliance with customs laws.

• Duty-Saving Programs. We counsel clients on minimizing import costs through duty-saving programs and strategic customs planning, including FTAs, duty drawback, foreign trade zones (FTZs), the First Sale Rule in customs valuation, and temporary duty suspension legislation.

• Anti-Dumping and Countervailing Duty (AD/CVD) Orders. We handle a wide range of issues relating to the imposition and enforcement of AD/CVD orders, including scope analyses, scope rulings, cash-deposit rate determinations, and related enforcement matters.

• Customs Litigation. When litigation is appropriate, we bring significant experience litigating before the U.S. Court of International Trade (CIT), including cases involving tariffs, user fees, forced labor enforcement, classification, and valuation disputes, as well as appeals before the U.S. Court of Appeals for the Federal Circuit.

• Forced Labor and Supply Chain Enforcement. We are recognized as a premier firm advising on the intersection of international trade and forced labor laws, with deep experience counseling on Withhold Release Orders (WROs), the Uyghur Forced Labor Prevention Act (UFLPA), detention and exclusion actions, supply chain tracing, and related investigations and litigation.

• U.S. Trade Legislation and Regulations. We keep clients ahead of regulatory developments through advocacy before the executive branch and Congress, advising on U.S. trade and investment agreements, trade legislation and implementing regulations, and providing a full range of government affairs services.