Customs duty drawback has long been recognized as a lawful means by which importers may reduce the realized impact of tariff duties on imported items. United States Customs and Border Protection (“CBP ...

Rising tariffs and trade enforcement are reshaping the economics of international e-commerce. For brands importing into the U.S. and shipping globally, duty costs have climbed significantly—especially ...

On April 5, 2025, U.S. Customs and Border Protection (“CBP”) issued guidance through the Cargo Systems Messaging Service (“CSMS”) that duty drawback is available for the 10% universal baseline tariffs ...

CESTAT held that duty drawback must be recovered when genuine sale proceeds of exports are not realised. Mere receipt of unrelated remittances does not satisfy Rule ...

Warehouse worker writing on a clipboard on top of boxes as part of checking inventory. Rising tariffs and trade enforcement are reshaping the economics of international e-commerce. For brands ...