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 team is led by a former CBP headquarters attorney and our clients span a broad range of industries. Our experience includes advising on the following areas:
- Compliance Counseling. We offer practical advice on the full range of import-related matters spanning from the "nuts and bolts" (including tariff classification, valuation, country-of-origin marking, and preference program-eligibility determinations) to developing industry-leading compliance programs. We can also advise clients on foreign customs matters, if the need arises.
- Customs Enforcement. We defend companies in customs enforcement proceedings, including civil and criminal penalty actions, import/export seizures, and free trade agreement verifications. When a company independently discovers an error in its import transactions, we advise and assist in evaluating the matter and in preparing voluntary (prior) disclosures to CBP and the U.S. Department of Commerce, greatly reducing or eliminating monetary penalties for such violations.
- Tariff Mitigation. In response to the 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 have helped numerous companies implement strategies to mitigate the impact of the additional duties within the confines of the law.
- Audits. When a client is targeted for an audit, we assist by both managing the audit process and by developing compliance resources that mitigate the clients' risk of non-compliance with the customs laws.
- Duty-Saving Programs. We counsel clients on how to minimize the cost of importing merchandise by utilizing duty-savings programs and other forms of strategic customs planning, including free trade agreements, duty drawback, foreign trade zones (FTZs), the "First Sale" rule in customs valuation, and temporary duty-suspension legislation.
- Anti-Dumping and Countervailing Duty (ADD/CVD) Orders. We handle a variety of issues relating to the imposition and enforcement of ADD/CVD orders, including evaluating scope issues, requesting scope rulings, determining proper cash deposit rates, and managing any related enforcement actions.
- Customs Litigation. As duty rates have declined and litigation costs have increased, we often counsel clients not to litigate classification and value issues. However, when litigation has been a reasonable option, our team has a track record of success before the Court of International Trade and the Court of Appeals for the Federal Circuit in litigating import-related disputes.
- Voluntary Partnership Programs. We help companies prepare for membership and comply with the eligibility requirements of voluntary partnership programs with CBP, such as the Importer Self-Assessment (ISA) program, the Customs-Trade Partnership Against Terrorism (C-TPAT), the Trusted Trader Program, and the Centers of Excellence and Expertise (CEEs).
- U.S. Trade Legislation and Regulations. We keep our clients ahead of the curve with our advocacy efforts on trade-related regulatory issues before the executive branch and Congress, including U.S. trade and investment agreements. We provide the full range of government affairs services.