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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2025-a-year-of-change-and-vigilance

2025 in Review: 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

From Complexity to Clarity: Sandeep Diamond’s Duty Drawback Success Story

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

SCOTUS to rule on Reciprocal Tariffs | Newsletter: November 2025

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

Newsletter | October 2025 | Update: Reciprocal Tariffs

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

Refunds on Reciprocal Tariffs: How An Importer of Satellites Claimed Reciprocal Duties Back Upon Launch 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

Newsletter | September 2025 | 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.

What is Tariff Evasion and How to Avoid Implication

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

Newsletter | August 2025 | EU–US Trade Deal

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

Newsletter | July 2025 | Preliminary 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

How an Importer of Yogurt Recouped Almost One Million Dollars

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

Newsletter | June 2025 | Update: 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

Maximizing Profitability Through a Streamlined Duty Drawback Program: A Jewelry Retailer's 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.
New tariffs on imported goods from most countries

Newsletter | April 2025 | Update: Tariffs on imported goods

By Jill LaMadeleine • April 3, 2025
Effective at 12:01 a.m. on April 5, 2025, a 10% baseline tariff on imported goods from most countries, with a few exceptions, will be implemented. This baseline is in addition to regular duties and fees, current IEPPA duties, Section 201 duties, Section 301 duties, and any applicable AD/CVD.
New tariffs now in effect

Newsletter | March 2025

By Jill LaMadeleine • March 4, 2025
As of 12:01am, March 4, 2025, tariffs of 25% are effective on products from Canada and Mexico and energy products from Canada are subject to a 10% duty. Products that are presently excluded from these tariffs include goods that are for personal use, goods entered under Chapter 98, donations that are imported under HTSUS 9903.01.21and merely information items included under HTSUS 9903.01.22. All other imported items will carry the 25% tariff and no drawback is permitted on these duties.
Steel and Aluminum Tariffs

Steel and Aluminum Tariffs: Key Changes and Upcoming Deadlines

By Jill LaMadeleine • February 18, 2025
The upcoming changes to steel and aluminum tariffs will significantly impact the steel and aluminum industries, with numerous provisions to ensure compliance. Importers, exporters, and manufacturers in the steel and aluminum sectors should stay informed about the latest developments and ensure their operations are aligned with these new tariff regulations.
New Executive Order Impacts Imports

New Executive Order Impacts Imports from China: Additional Tariffs and the End of De Minimis Exemption

By Jack LaMadeleine • February 5, 2025
On February 1, 2025, President Trump signed an Executive Order (EO) that imposes an additional 10% ad valorem tariff on most imports from China, which includes products of Hong Kong. U.S. Customs and Border Protection (CBP) quickly followed up with important guidance regarding these changes, particularly impacting the trade community's handling of de minimis shipments from China. Effective February 4, 2025, de minimis shipments from China will no longer be eligible for the administrative exemption from duty under 19 U.S.C. § 1321(a)(2)(C), and will be subject to the new 10% tariffs.  Here's everything you need to know about the changes: