Customs

Customs law requires that companies establish procedures that may be applied to an often-high volume of import entries. Each entry must accurately state the subject merchandise, the valuation, classification, duty rate and origin of the merchandise, among other things.

Squire Sanders assists companies to establish comprehensive and effective compliance procedures. For established companies, the focus is on modifying and upgrading procedures:

1. To accommodate changes in the law, the type of merchandise imported or the form of import transactions;
2. To correct deficiencies discovered through customs requests for information and internal self-assessments; and
3. To implement duty savings measures. In addition, we strive to be responsive to answer routine questions, research prior customs rulings and binding information (EU), prepare and file ruling requests, and coordinate with customs officials and port personnel.

We routinely provide clients counseling and legal representation regarding a wide range of issues that may arise in connection with import transactions including:

• Country of origin marking
• Customs audits
• Customs valuation including related party transactions and issues relating to royalties and commissions
• Duty drawback
• Enforcement of intellectual property rights
• Entries potentially subject to antidumping/countervailing duties; restricted and prohibited entries
• EU customs union and association arrangements, NAFTA and other free trade agreements, and reduced duty provisions and related country of origin requirements and procedures
• Fines, penalties, forfeitures, seizures and liquidated damages claims; and petitions for release and/or mitigation
• Free/Foreign Trade Zones and Subzones including applications for status and procedural requirements
• Special entry provisions (e.g., reduced duties on articles previously exported for repair or alteration abroad)
• Tariff (Harmonized Tariff System) classification including preparing and pursuing classification ruling requests and binding tariff information in the EU
• Temporary-entry provisions and carnets
• Voluntary prior disclosures of possible violations of customs laws or regulations