Customs Classification, Valuation, Seizure, Penalties, and Drawback

Peter S. Herrick, P.A. has extensive experience in customs legal issues, which includes providing legal advice and representation for customs classification, valuation, seizure, penalties, and drawback.

Customs classification

The Harmonized Tariff Schedule determines export and import categories for merchandise based on the international Harmonized System.  Classification is the process of placing goods into trade categories, which creates a standardized international system on which to base tariffs, collect trade statistics, establish origin, collect government revenue, and devise trade negotiations.  It also allows governments to monitor restricted and prohibited goods.  Under the Harmonized Trade System, certain goods receive preferential classifications and tariffs.  U.S. Customs is the only U.S. government authority that can offer binding advice or rulings on imports classification.

Customs valuation

The General Agreement on Tariffs and Trade (GATT) created the World Trade Organization (WTO) in 1993.  GATT establishes the customs value of traded goods.  Valuation works to promote international trade, protect domestic companies, and increase importation of particular goods.  Countries also base their duties on the valuation.

Customs seizure

In addition to seizing unreported cash or currency valued over $10,000, U.S. Customs and Border Protection (Customs) under the Department of Homeland Security may seize counterfeit and pirated property in violation of patent, trademark, and copyright laws, and other restricted or prohibited goods.

Customs penalty

Valuation and classification violations can result in added penalty fees from 200 percent to 800 percent of a product’s duty value.  Customs may also prosecute violators criminally if it suspects fraudulent intent.   

Customs drawback

Drawback refers to the partial or complete refund or remission of a collected duty based on the commodity's use.  Drawback acts as an incentive for manufacturing and commercial trade, enabling U.S. companies to compete in international markets without having to include the duty of imported goods in its sales price.  Prior to committing to transactions, manufacturers can apply for a drawback ruling to evaluate their production costs.

Our attorneys assist clients with drawback, with petitioning the United States Treasury for forfeiture remission, penalty mitigation, and claims cancellation for liquidated damages.  We can also bring lawsuits on behalf of our clients for assets recovery and fines cancellation.  Peter S. Herrick is licensed to practice before the United States Court of International Trade.

Dumping Duties and Countervailing Duties

At Peter S. Herrick, P.A. our attorneys assist international enterprises to stay competitive.  Dealing with Dumping duties and Countervailing duties often play a vital role in international commerce and the viability of businesses. Contact the U.S Customs Attorney Peter S. Herrick today and get the representation you deserve.