The U.S. Department of the Treasury will cease issuing paper checks for all U.S. Customs and Border Protection (“CBP”) refunds starting on February 6, 2026 according to an Interim Final Rule. A recipient may continue to receive paper checks provided that they have an approved waiver in place in accordance with 31 C.F.R. §
Forced Labor Court Case Ends with a Whimper
The U.S. Court of International Trade (“CIT”) issued a final opinion in Virtus Nutrition LLC’s (“Virtus”) challenge to Customs and Border Protection’s (“CBP”) detention of Malaysian palm oil imports, rejecting Vitrus’ request that the CIT confirm the importer’s right to re-export the shipment. Please see link to case [here].
CBP detained the shipment
CBP Updates CTPAT Trade Compliance Handbook and Forced Labor Requirements
Yesterday U.S. Customs and Border Protection (CBP) released its updated Customs Trade Partnership Against Terrorism (CTPAT) Trade Compliance handbook [here]. The handbook provides importers guidance on the internal controls needed to become a CTPAT Trade Compliance member, including guidance on the necessary requirements to ensure forced labor compliance. The CTPAT program provides benefits
New Infrastructure Investment and Jobs Act Revives Chemicals Superfund Excise Taxes
On November 15, 2021, President Joe Biden signed into law the Infrastructure Investment and Jobs Act (IIJA), which will lead to roughly $500 billion in new spending in the span of five years on new infrastructure projects. Notably, the IIJA also includes a revenue provision that revives excises taxes on chemicals under Sections 4661, 4662,
Customs’ Additional Guidance for Entry Summary Payments Impacted by COVID-19: CSMS #42161666
On 3/20/2020, U.S. Customs and Border Protection (CBP) issued Cargo Systems Messaging Service (CSMS) message 42097586 regarding requesting a case by case need for additional days for payment of estimated duties, taxes and fees.
However, since then CBP has issued CSMS #42161666 which states that CBP is no longer accepting requests for additional days for