CBP

On February 23, 2026, U.S. Customs and Border Protection (“CBP”) published a CSMS containing additional guidance on the 10% duties imposed by the President pursuant to Section 122 of the Trade Act of 1974 (“Section 122”) against all imports from all countries (see February 20, 2026 Executive Order “Imposing a Temporary Import Surcharge”).

Following the U.S. Supreme Court’s ruling that the President cannot impose tariffs under the International Emergency Economic Powers Act (“IEEPA”), U.S. Customs and Border Protection (“CBP”) confirmed it will stop collecting all duties imposed pursued to IEEPA at 12:00 a.m. ET on February 24, 2026.

In a CSMS message, CBP said all Harmonized Tariff

Tariff Evasion Enforcement Continues To Be A Top Priority for DOJ and CBP

Recent developments highlight a coordinated, aggressive approach by the U.S. Government to crack down on schemes that undermine U.S. trade laws.

An Indonesian jewelry company, UBS Gold, its co-owner, and two employees were charged with conspiring to evade over $86 million in U.S. customs duties on jewelry imports. Two individuals were arrested and face up to 20 years in prison for wire fraud conspiracy, while UBS Gold faces fines up to $500,000 or twice the gain.

U.S. Launches Section 301 Investigation into China’s Phase One Trade Agreement Compliance

On October 24, 2025, U.S. Trade Representative Jamieson Greer announced the launch of a Section 301 investigation into China’s implementation of its commitments under the phase one trade agreement, which was singed on January 15, 2020, in response to the U.S. imposing up to 25% in Section 301 duties.

U.S. Customs and Border Protection (CBP) has issued a new Cargo Security Message Service (CSMS) Message No. 66200760  to clarify the resubmission timeframe for rejected entry summaries subject to trade remedy duties, including antidumping (AD), countervailing duties (CVD), and other trade remedy tariffs. This guidance was first outlined in CSMS Message No. 64235342, issued

On September 4, 2025, President Trump, using his authority under the International Emergency Economic Powers Act (“IEEPA”), issued an executive order (“EO”) titled, Implementing The United States–Japan Agreement, to implement the trade agreement with Japan on July 22, 2025. The EO establishes a15% tariff on the majority of Japanese imports, notably including automobiles and auto parts that have previously been central to U.S.–Japan trade tensions. Under the EO, all Japanese automobiles and auto components entering the United States will face a minimum 15% tariff, unless their current tariff rate is already at or above that level, in which case no additional duties will be imposed. The EO also provides for targeted exemptions for aerospace products, certain natural resources, and generic pharmaceuticals, which will be subject to zero tariffs. These tariffs are retroactively applied to goods imported for consumption from August 7, 2025, onward.

On August 11, 2025, the Trump Administration issued an executive order extending the 10% IEEPA reciprocal tariffs on goods from China for an additional 90 days until November 10, 2025. The higher country specific tariffs were originally paused on May 14, 2025, and were set to escalate to 34% on August 12, 2025. The pause

Commerce Initiates Section 232 Investigation On Drones and Polysilicon from China

On July 16, 2026, the U.S. Department of Commerce launched new Section 232 investigations on imports of Chinese drones and polysilicon. Drones and polysilicon are both currently subject to additional tariffs of 55% and 80%, respectively. The new investigations aim to assess whether