Covington & Burling advises clients on a wide range of US customs compliance matters, including the proper classification and valuation of imported merchandise, country-of-origin marking and Government procurement requirements, customs bond obligations, harbor maintenance and merchandise processing fees, the establishment and operation of Foreign Trade Zones (“FTZs”), the Generalized System of Preferences (“GSP”), NAFTA and other preferential duty arrangements, and customs issues arising under the WTO Agreement. We also regularly assist clients in combatting counterfeit and gray market imports.
We provide classification analysis and advice, and file classification and country-of-origin ruling requests with U.S. Customs and Border Protection (“CBP”), when appropriate. We also assist clients with complex valuation issues, including issues relating to engineering assists, royalty payments and licensing arrangements, and the valuation of R&D materials. As part of our extensive international tax practice, we also advise companies on issues relating to transfer pricing.
In addition, the firm advises clients on supply chain issues, including cost management and supply chain security. In this latter regard, we regularly assist clients to prepare for, and participate in, such security programs as the Customs-Trade Partnership Against Terrorism (“C-TPAT”) and the Importer Security Filing rules.
We also review and assess internal customs controls and procedures, design compliance programs, draft process manuals, and provide training. In addition, we represent clients in CBP audits, including Focused Assessments and Importer Self Assessments (“ISAs”). Where appropriate, we assist clients in submitting prior disclosures and defend clients in enforcement actions, including penalty proceedings under Sections 592 of the Tariff Act, forfeiture actions, liquidated damages and other claims. This includes administrative proceedings at US ports of entry and at Customs headquarters in Washington, DC, as well as litigation before the U.S. Court of International Trade and the Court of Appeals for the Federal Circuit. Senior firm lawyers with extensive experience in US customs matters are Harvey Applebaum and David Grace.
European Import Compliance
The firm also has a vibrant European Union (EU) customs practice, managed from our Brussels and London offices. We advise clients on all aspects of EU customs law including classification, origins determination, and valuation, and represent them before the European Commission and before the Court of Justice and the General Court of the EU. We also represent clients in proceedings before customs authorities and the courts of the EU Member States, where necessary in cooperation with local counsel. We have particular expertise in customs matters relating to the operation of the EU’s many preferential trade regimes, notably FTAs, and matters concerning highly taxed goods such as agricultural products, tobacco and alcoholic beverages.
Representative Matters
- Advising a Fortune 50 company with respect to the proper classification of personal care products.
- Assisting a life sciences company in connection with a substantial prior disclosure concerning the proper valuation of certain R&D materials imported into the United States.
- Advising several international companies on origin issues under EU preferential trade agreements.
- Preparing ruling requests for a major Japanese electronics company and its US subsidiaries with respect to classification, government procurement, and foreign-origin marking issues.
- Providing foreign-origin and “Made in USA” marking advice to manufacturers in the Life Sciences, automotive, machine tooling, and consumer electronic industries.
- Representing a major automobile manufacturer and its US subsidiaries in connection with a transfer pricing inquiry by CBP and an associated audit.
- Advising several international companies on origin issues under EU preferential trade agreements.
- Representing a major retailer in a criminal investigation and Section 592 penalty proceeding with respect to the posting of antidumping cash deposits.
- Representing a Fortune 100 company in a multi-million dollar dispute with the customs authority in a foreign country with respect to the proper valuation of US goods exported to that country.
Accolades
- Harvey M. Applebaum listed in The Best Lawyers in America, International Trade and Finance (2008-2011); Chambers Global, International Trade (2007); and International Who’s Who of Trade and Customs Lawyers (2008-2010).
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