Author Archives: Dieudonne

Tariff Stacking in 2026: Why Importers Are Paying More Than They Think

Tariff stacking 2026. A housewares importer priced a shipment of steel cookware out of China using the numbers from her last order, six months earlier. She landed the container and found her duty bill nearly double what she’d budgeted. Nothing about the product had changed. What changed was that a Section 232 derivative tariff had […]

IEEPA Tariff Exclusions: Which Products Qualified

IEEPA tariff. A produce importer in Texas spent four months in 2025 filing paperwork to get his citrus shipments classified under an IEEPA exclusion code, convinced the exercise would save him money for years. It saved him money for exactly six months. In February 2026, the Supreme Court ruled that IEEPA never gave the president […]

Using First Sale Valuation to Reduce Import Duty Costs

First Sale Valuation Rule: Lower Your U.S. Customs Duty An apparel importer sourcing knitwear through a Hong Kong trading company assumed her duty bill was fixed the moment the factory in Cambodia quoted a price. Her broker classified the goods, CBP collected duty on the invoice from the trading company, and that was that, year […]

Responding to a CBP Form 28 Before It Becomes a Penalty

A CBP Form 28 arrives with a 30-day clock already running, and nothing about the letter tells you that. It’s a one-page request, usually a handful of questions about an entry you filed weeks or months ago, and it rarely explains what happens if those questions go unanswered. For a small business importer running apparel, […]

Navigating an FDA Import Detention: Required Notices and Physical Examination Protocols

FDA import detention food importer bringing in a container of packaged snacks through the Port of Long Beach got a call from her broker on a Wednesday afternoon: FDA had detained the shipment. She assumed, reasonably, that something was wrong with the product. Nothing was. FDA had flagged the entry based on a prior shipment […]

How to Recover Section 301 Tariffs Through Exclusion Tracking and Duty Claims

An apparel importer we picked up last spring had been paying full Section 301 duty on a line of packaging components for two years after those components qualified for an exclusion the entire time. Nobody caught it because nobody was checking. The broker filing the entries wasn’t wrong on classification. She just wasn’t cross-referencing HTS […]

What Is Type 86? Simplifying Section 321 Clearance for E-Commerce Importers

A client running a cosmetics brand out of Torrance ships mascara tubes from a contract manufacturer in Shenzhen, forty to sixty cartons a week, each valued under $800. For two years her freight forwarder cleared everything as a standard Section 321 shipment with almost no paperwork. Then one week, three pallets sat at LAX for […]

Understanding Customs Bonds: How to Calculate Your Required Bond Amount

CBP won’t release your cargo without a bond on file, and the amount isn’t something you get to guess at. There’s a formula, and getting it wrong in either direction costs you: too low, and CBP rejects the entry or demands a bond increase mid-shipment; too high, and you’re paying premium on coverage you don’t […]

What Is a CF-29 and How Should You Respond to a Notice of Action?

A CF-29 lands in your inbox looking like a form, but it’s really a proposal from CBP to change how one of your entries was treated, and it comes with a clock attached. Ignore it or respond badly, and the proposed change becomes final. Respond correctly, and you can often keep your original classification, valuation, […]