Companies who depend on importing foreign materials or finished goods must constantly deal with United States Customs and other federal agencies. It is an unavoidable part of doing business. It is important to understand the varied legal and practical issues that must be resolved to make any import operation successful.

“Preventive Medicine”

Thus, we often practice “preventive medicine” by alerting you to the requirements you as an importer must meet sensitizing you to the issues that can be expected to arise during the course of your import program. If we come in after an import operation is well underway or after the company finds itself facing a substantial problem, we minimize exposure by, as necessary:

• Getting the import program up to legal standards;


• Reviewing the program to insure that no more than the minimum appropriate duties have been paid;


• Contesting penalty actions;


• Preparing for a Customs audit;


• Recovering excess duties paid.

Minimizing the Impact of Compliance

We endeavor to settle matters with Customs as quickly as possible, provided the settlement is in the best interests of our client. If you regularly import, you can expect that issues will arise. Some can be anticipated, some will be unexpected. We handle both. We enable you to run your import program in a manner consistent with the requirements yet tailored to your needs so that compliance minimally impacts on the manner business is currently being conducted.


If you are an importer or intend to start up or significantly expand or alter your import program, you must at least be aware of:

C-TPAT

To increase security against the use of incoming containers to smuggle in contraband and implements of terrorism, Customs initiated the C-TPAT in 2001. Specific legislation covering the program was enacted in 2006. More...

Customs Valuation

If you simply buy your merchandise FOB from an unrelated party, and the invoice price fully sets forth the total amount paid or payable to the seller, there are few problems with valuation. The goods will be appraised at the FOB price paid or payable. But often import transactions are more complicated. More...

Tariff Classification

There are thousands of different tariff classifications, and duty rates vary widely depending on how goods are classified. While many products can be readily classified, there is often an overlap between or among different tariff provisions, where two or more classifications appear to apply. More...

Customs Penalties

Civil penalties for Customs violations are among the highest that can be imposed by any government agency. They can range from double the duties found to have been underpaid—for simple negligence–to the recall of merchandise cleared long before, to the full domestic (US resale) value of the goods. More...

Customs Record Keeping Requirements & Customs Audits

Customs has stringent record keeping requirements. You might have been importing for years and still not be aware that your records are not up to legal standards. More...

Marking Requirements

All imported merchandise to be marked to indicate country of origin--with important exceptions. The Federal Trade Commission (FTC) has stringent marking requirements, especially for wool, fur and textile products and products labeled “Made in USA.” More...

Duty Exemptions

The US has FTA’s—Free Trade Agreements—with many countries under which qualifying goods are imported duty-free. Requirements under the different FTAs vary significantly—each is a separate treaty, reflecting different national concerns. More...

Duty Drawback

Drawback is the refund of 99% of duties paid on imported goods when they are exported. Qualifying imported goods may be used in manufacturing a product domestically which is then exported and merchandise which is imported, not used here, and re-exported. Significant savings result in participating in a drawback program. More...

Copyright and Trademark

Protecting of trademarked and copyrighted works from infringement is one of the highest priorities of US Customs. Customs severely penalizes those caught attempting to import infringing merchandise. More...

Currency Seizures

Anyone carrying $10,000 or more in cash or negotiable securities into or out of the United States must report this to US Customs before entering or leaving the country. While it is not in any way unlawful to bring in or take out any amount, failure to make the report this will result in the seizure of the funds by US Customs if discovered. Often the monies seized can be recovered through the administrative process. More...

Contact Us for More Information

You are welcome to call us to review any area of concern. Contact Stephen M. Zelman, Esq., at 1+ 212.245.6100 for a telephone consultation, with no obligation for any fee. E-mail at stephenzelman@gmail.com.