Customs

Alston & Bird is one of the few major American law firms with a cadre of senior lawyers dedicated to the full-time practice of U.S. customs law. Our lawyers offer comprehensive services and advice to clients importing merchandise into the United States, and we represent clients in administrative proceedings, including protests, ruling requests and internal advice requests. We also litigate customs matters and regularly help clients in actions taken by customs authorities, including audits (“Focused Assessments”), investigations, seizures and penalty proceedings. A substantial part of our customs practice includes advising companies on structuring their import transactions to minimize duties and costs by taking advantage of duty-saving programs and trade agreements (e.g., NAFTA) and on ensuring compliance with customs laws and regulations.

Examples of our activities in the customs area are as follows:

• representing importers in liquidated damages and penalty actions;
• successful resolution of a section 1595(a) case brought by the local U.S. attorney against an importer;
• conducting internal reviews and investigations concerning import practices;
• representing importers in Focused Assessments;
• assisting importers in C-TPAT matters;
• representing importers in Foreign Trade Zone matters, including creation, transfer, audits and disclosures;
• representing importers before the Court of International Trade on classification issues and liquidated damages;
• representing importers in NAFTA audits and related issues;
• advice to importers on customs valuation and the intersection between tax transfer pricing and customs value;
• advice on country of origin marking for imported products and representation in marking disputes;
• designing and assisting importers in implementing compliance programs;
• assistance in the duty drawback area, including creation of drawback programs, reviews and disclosures; and
• representing clients in voluntary disclosure of customs errors, including classification, valuation (assists, royalties, price paid) and NAFTA.

Through our relationships with law firms around the world, we also provide advice to clients on customs issues that arise in their international business opportunities.