Topic
Customs Laws
76 published works
Trade Compliance Resource Hub
Tariff refunds: What U.S. importers should know as the Supreme Court weighs the tariffs’ legality
By Michael Lowell, Lizbeth Rodriguez-Johnson, Justin Angotti, Kirsten Lowell, Lee Williams, Erika Yeager
During the Supreme Court’s oral argument in Learning Resources v. Trump last month, Justice Barrett asked counsel for the private plaintiffs about the tariff refund process if his clients prevail.…
CCN Mexico Report™
Mexico Publishes New Customs Law Reform
By Miriam Name, Brianda Ramírez
On November 19, 2025, the Mexican government published a new Reform to the Customs Law in the Official Journal of the Federation (the “Reform”), which will enter into force on…
DIPr Argentina
Esquíes perdidos en la aduana: cuando el courier no llega a destino
By Unknown
Una compradora de Bariloche demandó a DHL por la retención de sus esquíes en Ezeiza. La Cámara Civil y Comercial Federal confirmó el rechazo de la demanda, reafirmando los límites…
Policyholder Pulse
Navigating Insurance Coverage for Customs and FCA Risks in a Shifting Trade Landscape
By Joseph D. Jean, Kimberly D. Jaimez, Julian M. Beach, Marcus Leonard, Lisseth Ochoa-Chavarria
In a recent post, we briefly explored potential insurance coverage for tariff- and trade-related losses, particularly in the context of escalating global trade tensions and U.S. enforcement trends. Since then,…
Trade Compliance Resource Hub
Key customs and trade considerations for data centers
By Philippe Heeren, Michael Lowell, Justin Angotti, Kirsten Lowell
As global trade barriers rise and regulatory frameworks grow more complex, data centers must implement robust legal strategies to address customs valuation, origin rules, import/export controls, and maintenance-related trade challenges.…
China Law Blog
Why Following Your Chinese Supplier’s Tariff Advice Could Land YOU in Jail: Part 2, It Will Likely Be Your DDP Deal That Will Put You There
By Dan Harris
How Willful Blindness and DDP Terms Can Trigger U.S. Customs Liability One of our international trade lawyers once had a client who claimed to have shifted its manufacturing operations from…
Canadian Lawyer Mag
Federal Court of Appeal schedules hearings for tax and customs cases
Cases set at Federal Court this week involve election, environmental, intellectual property matters
China Law Insight
2024 PRC CUSTOMS TARIFF LAW: A TAX PERSPECTIVE ON KEY HIGHLIGHTS
By King & Wood
Authored by: Duan Tao(Daisy) , Shi Ce and Shi Jinwen (This article was originally published by ALM on 21 June 2024) On April 26, 2024, the Standing Committee of the…
China Law Insight
解决海关商品归类争议的实践与探索：归类的依据和参考
By King & Wood
作者：孙兴 张文怡 范家达 《海关进出口货物商品归类管理规定》（海关总署令第252号）第二条第一款的规定，《中华人民共和国进出口税则》、《进出口税则商品及品目注释》、《中华人民共和国进出口税则本国子目注释》（以下分别简称“《税则》”、“《注释》”、“《本国子目注释》”）是海关商品归类的法律依据。纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。《税则》逐年更新发布；我国的《注释》是以世界海关组织（WCO）的《商品名称及编码协调制度注释》为基础制定的，当WCO对《商品名称及编码协调制度注释》进行修订后，通常海关总署会对应更新《注释》；《本国子目注释》由国务院关税税则委员会调整，由海关执行。 阅读更多
China Law Insight
解决海关商品归类争议的实践与探索：WCO商品归类意见的国内法转化
By King & Wood
作者：孙兴 张文怡 范家达 在国际贸易中，商品归类是一个至关重要的环节。对企业来说，商品归类关系到商品的进出口税率和监管要求，不同的商品归类意味着不同的进出口成本，是企业进出口考虑的首要因素。对海关而言，商品归类是海关征税、监管、统计、缉私等各项业务活动的基础，体现国家的关税和监管要求，海关对商品归类拥有最终审核确定权。商品归类又是一项专业性、技术性很强的工作，企业和海关不可避免会产生对商品归类规则的不同理解，进而导致归类争议。一旦涉及海关归类争议，企业不仅面临补缴税款，还可能被海关认定为申报不实违法行为，导致海关行政处罚及信用降级等。 阅读更多