Landed-cost field notes

Answers for teams shipping Shopify orders across borders

Plain-English guides on HS codes, country of origin, duty-paid checkout, and EU and UK customs changes.

October 15, 2026

How should DTC brands split tariff costs with suppliers?

When a tariff lands mid relationship, neither the brand nor the supplier caused it, and both feel they should not pay it alone. Cost sharing deals work when they are formula based, time boxed, and tied to the actual duty paid.

Frequently asked questions

How should DTC brands split tariff costs with suppliers?

When a tariff lands mid relationship, neither the brand nor the supplier caused it, and both feel they should not pay it alone. Cost sharing deals work when they are formula based, time boxed, and tied to the actual duty paid.

How do importers claim duty refunds when goods are returned or destroyed?

Duty paid on goods that are returned, rejected, or destroyed is not always lost. Refund, drawback, and relief mechanisms exist, but each demands proof, deadlines, and paperwork created before the goods disappear.

How do importers audit past entries for duty overpayments they can recover?

Importers routinely overpay duty through classification errors, missed preferences, and valuation mistakes, and a structured audit of past entries turns those errors into refund claims within the correction windows customs allows.

How do importers prepare for a de minimis rule change before it lands?

De minimis rules let low value shipments enter with simplified handling and, in many cases, no duty. When governments tighten those rules, high volume low value import models change overnight.

October 19, 2026

How should importers plan duty costs into seasonal buying calendars?

Seasonal products are bought months before they sell, which means duty is locked in by decisions made long before the selling season starts. Importers who plan duty into the buying calendar protect margin. Those who discover it at entry spend the season repairing prices.

October 23, 2026

Duty drawback basics: recovering duty on goods you import and then export

Duty drawback refunds most of the duty paid on imported goods, or on products made from them, when those goods are later exported. Many eligible companies never claim because the records feel forbidding. This guide explains the main drawback types and the evidence habit that makes claims possible.

October 26, 2026

When duty rates change mid shipment: what to tell customers

A practical guide to duty rate changes in transit for teams whose goods are on the water when a rate change is announced. It covers how to diagnose the real cause from records, the smallest fix that holds, and how to check after one full cycle whether the change actually worked.

October 27, 2026

Tariff alerts worth acting on and the noise to ignore

A practical guide to tariff alerts for importers and finance teams who track duty rates and tariff changes. It covers how to diagnose the real cause from records, the smallest fix that holds, and how to check after one full cycle whether the change actually worked.

October 28, 2026

Preference certificates: claiming lower duty with origin proof

A practical guide to preference certificates for importers claiming preferential duty. It covers how to diagnose the real cause from records, the smallest fix that holds, and how to check after one full cycle whether the change actually worked.

October 29, 2026

How do importers use bonded warehouses to delay duty when cash is tight?

A bonded warehouse lets an importer store goods under customs control and pay duty only when the goods are withdrawn for sale, up to five years later. This post covers when the cash flow trade is worth the storage and handling cost, and when it is an expensive way to postpone a problem.

October 27, 2026

Duty drawback basics: claiming back duty on re exported goods

A practical guide to duty drawback for importers and finance teams who track duty rates and tariff changes. It covers how to diagnose the real cause from records, the smallest fix that holds, and how to check after one full cycle whether the change actually worked.

October 26, 2026

Tariff classification reviews: a yearly habit that prevents big bills

A practical guide to tariff classification reviews for import managers who inherited codes years ago and never checked them again. It covers how to diagnose the real cause from records, the smallest fix that holds, and how to check after one full cycle whether the change actually worked.

October 25, 2026

Tariff exclusions: tracking expiry dates before they cost you

Exclusions from additional tariffs are granted for a period, then they lapse, sometimes with little notice. This guide shows how importers should track exclusion expiry against shipping lead times, so a product does not sail under one rate and land under another.

October 21, 2026

Section 301 exclusions: tracking expiry dates before duties jump back

Section 301 duties on Chinese goods come with exclusions that expire, get extended, and sometimes lapse quietly. Importers who track exclusions by product rather than by headline save themselves surprise duty bills. This guide explains how to build that tracker.

October 3, 2026

USMCA certification errors that quietly void the preference

USMCA preference is claimed on a certification of origin that has no prescribed form, which makes it easy to complete and easy to get wrong: missing data elements, wrong certifier, blanket periods misused, and claims the underlyin

November 2, 2026

Antidumping circumvention inquiries: when CBP asks whether the third country changed anything

A circumvention inquiry asks whether goods under an antidumping or countervailing order are being routed or finished in a third country to escape the order. This post explains the statutory tests, what a Commerce inquiry

November 2, 2026

CBP focused assessment: the audit programme that reads your entry controls, not just your entries

A focused assessment is CBP's risk based audit of an importer's internal controls over classification, value, origin, and special claims. This post explains the phases, what auditors sample, and why a prior disclosure fi

November 3, 2026

Section 301 List 4A and 4B: why a split from 2019 still sets your price in 2026

List 4 of the Section 301 China actions was split in two, and the split never healed: List 4A goods carry a rate, List 4B's rate was suspended before it ever applied. Importers still misprice when they treat List 4 as on

November 3, 2026

UFLPA detentions: the traceability file is what releases your cargo

Under the Uyghur Forced Labor Prevention Act, goods linked to Xinjiang or to listed entities are presumed made with forced labour and barred, and the importer carries the burden of rebutting that presumption with clear a

November 4, 2026

The forced labour Section 301 layer that landed on July 24, 2026

On July 24, 2026 a new Section 301 action on forced labour enforcement took effect across 60 economies, at 10 percent for partners that committed to forced labour import bans and 12.5 percent for those that did not, repo

November 4, 2026

Drawback in plain terms: the five year clock and the 99 percent refund

Duty drawback refunds up to 99 percent of duties, taxes, and fees paid on imported merchandise that is later exported or destroyed, claimed electronically in ACE under 19 CFR Part 190 within five years of importation. Mo

November 5, 2026

Scope rulings and EAPA cases ask different questions: do not confuse them

An antidumping or countervailing duty scope ruling asks whether a product sits inside an order's written description. An EAPA investigation asks whether covered goods ent

November 5, 2026

Tariff engineering has a legal line: where product changes become evasion

Importers may design products with tariff consequences in mind, and courts have said so. What they may not do is disguise what a product is, misstate origin, or run paper

Scope rulings and EAPA cases ask different questions: do not confuse them

An antidumping or countervailing duty scope ruling asks whether a product sits inside an order's written description. An EAPA investigation asks whether covered goods ent

Tariff engineering has a legal line: where product changes become evasion

Importers may design products with tariff consequences in mind, and courts have said so. What they may not do is disguise what a product is, misstate origin, or run paper

November 6, 2026

Antidumping Duties: How Commerce Sets the Rate

Antidumping duties are not a tariff rate. They are a calculated margin, set case by case, and the rate you pay depends on whether your exporter was individually reviewed.

November 6, 2026

Section 232 Steel Tariffs: What Counts as Steel Content

The April 2026 proclamation replaced content-based Section 232 math with full-value tiers. What counts now is the product's classification and where the metal was melted and poured.

November 7, 2026

Section 232 Copper: The 50 Percent Tariff and the Annexes That Decide Who Pays It

Fifty percent is the headline, not the answer. Which annex your product sits in decides the rate, and the April 2026 rebuild moved the duty from copper content to full customs value.

November 7, 2026

How CBP Liquidates an Entry, and Why the One-Year Clock Matters

CBP has one year to liquidate an entry, and if it misses the deadline the entry locks in at your numbers. Extensions, suspensions, and the protest window all run off that same clock.

November 9, 2026

De Minimis Is Gone: What the End of the 800 Dollar Threshold Means for Small Importers

The 800 dollar de minimis exemption ended for China in May 2025 and for all countries in August 2025. Every low-value shipment now needs an entry and pays duty.

November 9, 2026

The Section 301 Forced-Labor Duty: 12.5 Percent Since July 24 and What It Stacks On

USTR's July 2026 forced-labor action added 12.5 percent to most Chinese lines and 10 or 12.5 percent to 60 economies. It stacks on top of the 2018 list duties, not instead of them.

November 11, 2026

What is a customs broker's power of attorney, and what does it actually authorize?

A power of attorney lets a broker file entries in your name. It does not transfer your liability, it does not last forever in every form, and a broker who files without one is filing without authority.

November 11, 2026

What is a prior disclosure, and when does it cut a customs penalty?

A prior disclosure is the importer telling CBP about a violation before CBP finds it. The reward is a penalty cut from multiples of the lost duties down to interest, but only if the disclosure is complete and on time.

November 12, 2026

The USMCA certificate of origin: nine data elements and a three-year audit

The certificate is a declaration, not proof. Qualification comes first, the certificate records it, and CBP can audit the claim for three years after the entry.

November 12, 2026

DDP vs DAP: who pays the duty, and why the cheaper quote is usually DAP

DDP and DAP deliver to the same door. The difference is who clears import customs and pays the duty, and that difference is the whole price gap between the two quotes.

November 13, 2026

Duty drawback: getting duty back on the imports that come back

Up to 99 percent of the duty on imported goods can come back when those goods are exported or destroyed. The claim has a five-year window and a notice that must go in first.

November 13, 2026

Section 301 exclusions: how to check if your product qualifies

178 Section 301 exclusions remain, and they are claimed by product description, not by HTS code. The check is the description, the code, and the date.

November 8, 2026

Section 232 Copper: The 50 Percent Tariff and the Annexes That Decide Who Pays It

A tariff notice in the Federal Register has four dates that matter and they are not the same date. Read the publication date, the effective date, and the in-transit date separately or the duty will surprise you.

November 8, 2026

Section 232 Copper: The 50 Percent Tariff and the Annexes That Decide Who Pays It

A product can carry a base MFN rate, a Section 301 duty, and a Section 232 duty at once, plus fees. The rates add, they never compound, and the total is what your margin actually pays.

November 10, 2026

Section 122: The Tariff That Replaced the IEEPA Duties

The Supreme Court struck down the IEEPA tariffs on February 20, 2026. The duties did not disappear. They were reissued under Section 122 of the Trade Act, and the new authority has its own rate, its own clock, and its own refund problem.

November 10, 2026

Which 2025-2026 Duties Drawback Will Never Refund

Drawback refunds up to 99 percent of duties paid, but not every duty qualifies. Section 232 duties are barred, IEEPA duties go through a separate refund, and mixing them into a claim gets it rejected.

November 14, 2026

De Minimis Is Gone: What Small Importers File Now

The 800 dollar duty-free threshold is suspended for every country, and the repeal is already law. What replaces it, and what a small shipment costs now.

November 14, 2026

Tariff Engineering: When a Small Design Change Moves the Duty Rate

Classification turns on physical description and essential character. How importers lawfully redesign a product to a lower-duty heading, and where the line sits.

November 15, 2026

Section 232 Steel and Aluminum: The Full-Value Rule Importers Keep Missing

Since April 2026, Section 232 duties on steel, aluminum, and copper apply to the full customs value of the product, not just the metal content. The rule, the rates, and the declaration that gets it wrong.

November 15, 2026

Tariff Classification Protests: CBP Form 19 and the 180-Day Clock

CBP liquidated your entry under the wrong code, and the clock to protest it is already running. The 180 days, the form, and what a protest can and cannot fix.