January Newsletter | Trade Alert: OBBBA, SCOTUS, Enforcement Surge

Jill LaMadeleine • January 6, 2026

TOP NEWS: OBBBA Legislation


The proposed One Big Beautiful Bill Act (OBBBA), which has passed the House, seeks to narrow the scope of drawback eligibility for the tobacco industry, specifically addressing the "double drawback" issue where companies allegedly receive refunds on excise taxes they never paid on exports. As of early 2026, the bill's final status in the Senate is a major point of discussion in the trade community.
[Read our analysis of the Supreme Court case →]

STILL PENDING: Supreme Court Decision


Importers are challenging the legality of the reciprocal tariffs and we are all still awaiting the determination by the Supreme Court of the United States. A decision is expected sometime in 2026, the hope is sooner rather than later.

[Track the history of reciprocal tariff challenges →]

DID YOU KNOW: Section 232 & Drawback Opportunities


The scheduled 2026 tariff increases (from 25% to 30% or 50%) on upholstered wood products, kitchen cabinets, and vanities under Section 232 were postponed until January 1, 2027, through a December 31, 2025 proclamation. The current 25% rate remains in effect for these items.


Existing reciprocal tariffs and most Section 232 duties continue to be eligible for duty drawback, offering significant opportunities for businesses to recover costs, especially in the context of high import fees.

[Start recovering your duties today →]

MORE TARIFF NEWS: 2026 Enforcement Surge


2026 is being characterized as "the year of enforcement for customs and tariff-related matters," following the U.S. Department of Justice's (DOJ) formation of a trade fraud task force and increased funding for Customs and Border Protection (CBP). Companies are advised to ensure robust, risk-based compliance programs are in place to navigate a complex international trade environment.

[How to avoid tariff evasion penalties →]

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Jewelry TV Duty Drawback
By Jill LaMadeleine February 17, 2026
JTV cut duty drawback workload 50% after switching to ITM. See how Jewelry Television recovered a near-complete backlog and transformed their entire process.
PEM America
By Jill LaMadeleine February 4, 2026
Ed Greenberg, Managing Director of PEM America, explains the hundreds of thousands of dollars his company recovered through duty drawback.
The Supreme Court will soon decide whether IEEPA tariffs are legal
By Jill LaMadeleine January 27, 2026
Supreme Court will soon rule on IEEPA tariffs. Learn the 3 steps importers must take now to protect refund rights before liquidation deadlines pass.
Detailed analysis of a duty-free classification for video prints.
By Jill LaMadeleine January 19, 2026
$450K in duty refunds realized through a detailed analysis and evaluation of duty-free classifications made by International Tariff Management.
2025-a-year-of-change-and-vigilance
By Jill LaMadeleine December 9, 2025
2025 began with the promise and the introduction of sweeping, high tariffs on nearly all imports. While there was a transition to a two-tiered system including broad tariffs and country-specific rates, the mid-year brought pauses, renegotiations, and recalibrations.
Jewelry Manufacturing
By Jill LaMadeleine November 14, 2025
The benefits that we realized working with International Tariff Management was that they made the process seamless from beginning to end.
Supreme Court of the United States
By Jill LaMadeleine November 4, 2025
Oral arguments are scheduled to begin this week with the Supreme Court in regards to the Reciprocal Tariffs - starting Wednesday November 5, 2025.
International Containers
By Jill LaMadeleine October 13, 2025
The Supreme Court, which resumed on October 6th, has agreed to hear the case in regards to the reciprocal-tariffs (IEEPA), on an expedited basis.
Satellite manufacturer claims reciprocal duties on goods launched into space
By Jill LaMadeleine September 15, 2025
By leveraging the option to claim drawback on items launched into space, the importer was able to recover substantial funds — and cover these unexpected costs which they in turn did not have to pass along to their manufacturing partners.
Reciprocal Tariffs
By Jill LaMadeleine September 9, 2025
The latest on the reciprocal tariffs have them hanging in the balance. On August 29, 2025, the U.S. Court of Appeals for the Federal Circuit, affirmed a lower court decision finding that the reciprocal tariffs exceeded presidential authority under IEEPA. The court stayed its mandate until October 14, 2025, giving the g
Under the Enforce and Protect Act (EAPA), USCBP Officers investigate and halt duty evasion.
By Jill LaMadeleine August 15, 2025
The Department of Justice (DOJ) has officially elevated trade and customs fraud—including tariff evasion—to its #2 enforcement priority. This shift is part of a broader strategy under the Trump administration to enforce high tariffs and ensure accurate revenue collection.
EU-US Trade ealD
By Jill LaMadeleine August 4, 2025
On July 27th, the Trump Administration announced a deal with the EU imposing tariffs of 15% on most goods entering the US from Europe. As of August 1st, the 15% blanket tariff will cover most US imports. The US will have a 0% tariff for some items including equipment for US manufacturing and generic medicines.
trade agreement with Vietnam
By Jill LaMadeleine July 8, 2025
Last week, it was announced that the U.S. had reached a preliminary trade agreement with Vietnam. The agreement involves a 20% tariff on Vietnamese goods.
Importer of Yogurt
By Jill LaMadeleine June 18, 2025
The American company reached out to ITM for guidance. They were pleased to learn that under U.S. Customs regulations, they could file for duty drawback—a refund of duties paid—on expired and destroyed goods. Within just four months, ITM had successfully obtained the required authorizations and filed all claims related to the product destructions. Due to ITM’s relationship USCBP, and their expertise, over $850,000 in duty refunds was recouped.
Federal Appeal: Tariffs on imported goods
By Jill LaMadeleine June 2, 2025
On May 28, 2025, a U.S. trade court ruled that President Donald Trump over stepped his authority in imposing the reciprocal tariffs. At that time, the court ordered an immediate block on said tariffs. As of May 29, 2025 a federal appeals court temporarily reinstated the most sweeping of Trump's tariffs. Pausing the lower court’s ruling, The United States Court of Appeals for the Federal Circuit in Washington is going to consider the government's appeal, and has ordered the plaintiffs in the cases to respond by June 5 and the administration by June 9. This is a developing situation and we will do our best to keep the information coming.
A Jewelry Retailer's Duty Drawback Success Story
By Jill LaMadeleine May 9, 2025
This jewelry retailer's duty drawback success story demonstrates the significant impact that a well-managed duty drawback program can have on profitability. By recovering significant funds, the jewelry retailer was able to reinvest in their business, enhance competitiveness, and strengthen their bottom line in a challenging market.