This page indexes CustomsGenius reference guides on U.S. trade compliance, grouped by topic. Each guide covers a distinct compliance subject and is maintained as current. Every entry links to its canonical article on the CustomsGenius blog. This page is the index, not a copy of the guides.
9903.76.04 is a Section 232 softwood timber exemption heading under U.S. note 37(g). It carries no additional duty. Learn what it means for your entry.
9903.76.03 adds a 25% Section 232 duty on kitchen cabinets, vanities, and their parts. Learn which HTS lines are covered, effective dates, and how to file.
HTS 9903.76.02 adds a 25% Section 232 duty on upholstered wooden furniture in four subheadings, effective October 14, 2025. Rates, scope, and entry guidance.
Learn how 19 U.S.C. 1401a(b)(4)(A) defines indirect payments between related parties and what flows count in customs value, with real-world examples.
HTS 9903.76.01 adds a 10% Section 232 duty on softwood timber and lumber under U.S. note 37(b), effective October 14, 2025. Learn which subheadings are covered.
HTS 9903.79.09 is a Section 232 semiconductor exemption for U.S. public sector applications. Learn scope, stacking, entry mechanics, and required actions.
HTS 9903.79.08 exempts semiconductor articles used in non-data center civil industrial applications from Section 232 additional duties. Learn scope, stacking, and entry rules.
How retroactive transfer pricing adjustments affect declared customs value, the fixed-price-or-formula rule under 19 CFR 152.103(a)(1), and your reporting options.
CBP updated FD07 drawback validations on Aug 12, 2026, blocking drawback claims on HTSUS 9903.05.01 (Section 301 Brazil) and 9903.05.20-9903.05.84 (forced-labor duties).
9903.79.07 is a Section 232 semiconductor exemption for non-data center consumer electronics. Learn what it covers, how to claim it, and how it stacks with other duties.
9903.79.06 is the Section 232 semiconductor exemption for startup importers. Learn what qualifies, how to claim it, and how it stacks with other duties.
HTS 9903.79.05 exempts semiconductor articles imported for U.S. research and development from Section 232 duties. Learn scope, stacking, and entry requirements.
Transfer pricing and customs valuation follow different legal standards. Learn how Section 482, 26 U.S.C. 1059A, and CBP transaction-value tests interact for related-party importers.
CBP's 2027 tobacco TRQ opens September 14, 2026. Plus: ACE invasive maintenance runs August 15-16. Key dates and actions for importers and brokers.
HTS 3926.90.99 covers other plastic articles. Learn the 5.3% MFN rate, Section 338 Canada overlay, and how Chapter 99 codes stack for entries from August 2026.
HTS 6204.43.40 carries a 16% MFN rate. For Canadian-origin entries on or after 2026-08-19, Section 338 adds an overlay duty. Full rate and stacking details inside.
HTS 8543.70.98 carries a 2.6% MFN rate. Entries from Canada on or after 2026-08-19 also face Section 338 duties. Full rate, scope, and stacking guide.
HTS 4016.93.50 carries a 2.5% MFN rate. Canada-origin entries on or after 2026-08-19 face Section 338 stacking. See all rates and Chapter 99 overlays.
6104.63.20 carries a 28.2% MFN rate. Canada-origin entries on or after 2026-08-19 face a Section 338 overlay on top. Full rate, stacking, and entry guide.
HTS 2208.30.30 covers Irish and Scotch whisky. Learn the MFN rate, the Section 338 Canada overlay for entries on or after 2026-08-19, and how duties stack.
HTS 8422.90.91 is Free under MFN but draws a Section 338 overlay for Canadian-origin goods on entries on or after 2026-08-19. Learn the rates and stacking rules.
DOC proposes 14 new derivative articles under Section 232 steel, aluminum, and copper duties. Separately, UK patented pharma tariffs fall from 10% to 0% under Proclamation 11020.
HTS 8528.59.33 carries a 5% MFN rate. Canadian-origin imports on or after 2026-08-19 also face a Section 338 overlay via 9903.03.12-.16. Learn how duties stack.
CBP resolved an ACE quota processing issue affecting Chapter 99 HTS codes and scheduled invasive maintenance Aug 8-9, 2026. Key dates and actions for importers.
9903.79.04 exempts semiconductor articles for repairs or replacement in the U.S. from Section 232 duties. Learn scope, stacking rules, and how to claim it correctly.
9903.79.03 is a Section 232 semiconductor exemption for data center use. Learn what qualifies, how to claim it, and how it stacks with other duties.
9903.79.02 is a Section 232 semiconductor exclusion heading under U.S. note 39(c). Learn what it covers, how to claim it, and how it interacts with your duty bill.
Learn how customs test values under 19 U.S.C. 1401a(b)(2)(B) work, why they are rarely available, and when circumstances of sale dominates related-party valuation.
CBP published four quota bulletins on Aug 12, 2026 opening 2027 TRQ periods for HTSUS Chapter 52 cotton commodities and quartz surface products under Chapter 68/70.
9903.79.01 adds a 25% Section 232 duty on semiconductor articles under HTS 8471.50, 8471.80, and 8473.30, effective January 15, 2026. Key facts for importers.
HTS 8418.69.01 covers "Other" refrigerating equipment. Learn the MFN rate, Section 338 Canada overlay, and how Chapter 99 codes stack for entries from August 2026.
The circumstances of sale test under 19 CFR 152.103(l): how to prove related-party transfer prices to CBP using industry pricing, unrelated sales, or cost-plus analysis.
New Section 232 tariff on polysilicon imports and draft ACE CATAIR changes for Entry Type 13 deploying September 22, 2026. What importers and brokers must do now.
How CBP evaluates related-party transaction value under 19 U.S.C. 1401a: definitions, the two acceptance paths, importer burden, and exam posture.
CBP has extended the Enhanced Air Cargo Advance Screening (ACAS) full enforcement phase to May 1, 2027. Here is what air carriers and filers must know.
How customs transaction value works under 19 U.S.C. 1401a: the price paid or payable, required additions, and when the method is unusable.
HTS 2204.10.00 sparkling wine: 19.8 cents/liter MFN base rate plus Section 338 Canada overlay for entries on or after 2026-08-19. Rates, stacking, and actions.
HTS 3926.40.00 covers statuettes and ornamental articles. Learn the 5.3% MFN rate, Section 338 Canada overlay, and stacking rules effective August 19, 2026.
Build a post entry audit program using ACE data sampling, error logging, and the right correction path: PSC, protest, or prior disclosure by severity.
Hiring a customs broker does not transfer your legal liability. Learn how importer of record duties survive outsourcing and what broker oversight actually requires.
HTS 6104.43.20 carries a 16% MFN rate. Canadian-origin entries on or after 2026-08-19 may also owe Section 338 duties. Get the full rate picture here.
HTS 6211.43.10 carries a 16% MFN rate. Canadian-origin entries on or after 2026-08-19 also face a Section 338 overlay. Learn how the duties stack.
HTS 4823.90.86 is free under MFN but faces Section 338 Canada duties for entries on or after 2026-08-19. Learn the rates, overlays, and entry mechanics.
What reasonable care means under the Customs Modernization Act, what CBP expects on classification, valuation, origin, and AD/CVD, and why "my broker did it" is not a defense.
HTS 9503.00.00 covers toys, dolls, puzzles, and scale models. Free MFN rate, but Section 338 Canada adds a new overlay for entries on or after 2026-08-19.
HTS 8517.62.00 covers switching and routing apparatus. Learn the MFN rate, Section 338 Canada overlay, stacking rules, and entry mechanics as of August 2026.
HTS 6109.10.00 cotton T-shirts from Canada face a 16.5% MFN rate plus a Section 338 overlay for entries on or after August 19, 2026. Full rate and stacking details here.
CBP's informed compliance framework: what the Mod Act bargain means, how reasonable care is measured, and how enforcement escalates when importers ignore both.
HTS 6110.20.20 carries a 16.5% MFN rate. Canadian-origin entries on or after 2026-08-19 also face a Section 338 overlay. Learn how the duties stack.
HTS 8537.10.91 carries a 2.7% MFN rate plus a Section 338 Canada overlay for entries on or after August 19, 2026. Learn the rates, scope, and how duties stack.
HTS 9903.03.16 is the Section 338 Canada exemption for GN6 civil-aircraft articles. It carries 0% additional duty for qualifying entries on or after 2026-08-19.
9903.03.15 is a zero-duty exception heading under Section 338 Canada, effective 2026-08-19. Learn what it covers, who claims it, and how it stacks on your entry.
The CBP (a)(1)(A) list in 19 CFR Part 163 Appendix names every record type CBP can demand immediately. Learn what records qualify, who must produce them, and the penalties for failure to comply.
CBP's Harmonized System Update 2619 cuts the Section 232 pharmaceutical tariff on UK imports to 0% under HTS 9903.04.63. Here is what importers must act on now.
HTS 9903.03.14 adds a 50% duty on Canadian goods listed in U.S. note 51(b)(3) for entries on or after 2026-08-19. Learn scope, stacking, and what to do.
HTS 9903.03.12 adds a 50% duty on Canadian alcohol products under Section 338, effective 2026-08-19. Learn scope, stacking, and entry requirements.
CBP has announced key modifications to Post Summary Correction processing, including a new electronic payment requirement. Here is what importers and brokers must do.
HTS 9903.03.13 adds a 50% duty on Canadian dairy and related goods under Section 338, effective 2026-08-19. Learn scope, stacking, and what importers must do.
Learn who must keep records under 19 U.S.C. 1508/1509 and 19 CFR Part 163, what the five-year retention period covers, and how the (a)(1)(A) list works.
CBP liquidated damages arise from customs bond breaches, not from fraud or negligence. Learn how claims work, common triggers, and how to petition under 19 CFR Part 172.
CBP issued CSMS 69415934 on tariff reductions for patented pharmaceuticals and ingredients from the UK under Presidential Proclamation 11020. Here is what importers need to know.
CBP can demand unpaid duties under 19 USC 1592(d) even when no penalty is assessed. Learn how duty restoration works, when it applies, and what importers must do.
Section 232 duties on patented pharmaceutical articles and ingredients took effect July 31, 2026. Here is what importers must do now with HSU 2618 HTS updates.
The customs penalty statute of limitations is five years under 19 U.S.C. 1621, but the clock starts differently for fraud vs. negligence. Learn how it works.
CBP issued CSMS 69395344 on Section 232 duties for patented pharmaceuticals under Proclamation 11020. Plus: an ACE quota processing issue and a weekend maintenance window.
Learn how the 19 U.S.C. 1592 penalty process works, from the CBP pre-penalty notice through response, penalty notice, petition rounds, and DOJ referral.
CBP issued four CSMS notices on July 29, 2026 covering Entry Type 13 CATAIR changes, CPSC PGA message set enforcement, and APHIS Plant Inspection Station filing updates.
Learn how to petition CBP for penalty mitigation under 19 U.S.C. 1618, including the 19 CFR Part 171 process, mitigating and aggravating factors, and key deadlines.
USTR imposed Section 301 tariffs on all goods from 60 economies for failing to ban forced-labor imports. Learn what importers and brokers must do now.
A CBP prior disclosure under 19 U.S.C. 1592(c)(4) caps penalty exposure before an investigation begins. Learn the mechanics, timing rules, and what to include.
CBP Harmonized System Update 2617 brings 124 HTS record changes covering Section 301 Forced Labor codes and FWS PGA flag shifts from FW2 to FW1. Here is what to check now.
CBP Form 29 signals a rate advance or other action on your entry. Learn the difference between proposed and taken actions, your 20-day window, and how to protest.
A CBP Form 28 gives importers 30 days to respond with documentation. Learn how to answer correctly, avoid escalation to a CF 29, and treat every request as audit groundwork.
A CBP Quick Response Audit is a narrow, single-issue audit completed faster than a Focused Assessment. Learn what triggers one, how it unfolds, and what to do.
USTR imposes 10-12.5% Section 301 forced-labor tariffs on 60 economies plus new Canada duties on autos, dairy, and alcohol, effective July 24, 2026.
A CBP audit survey is a narrow, single-issue review. A Focused Assessment is comprehensive. Learn how to read the notification letter and respond correctly.
CBP guidance on new 25% Section 301 tariffs on imports from Brazil, effective July 22, 2026. Entry filing instructions, exemptions, and ACE maintenance notes.
Learn what triggers a CBP audit, including trade priority areas, prior violations, revenue significance, and anomalous entry data, so you can manage your risk.
CBP opens 2027 cotton TRQ quotas (AUSN 6, 7, 8) on August 3, 2026, and deploys ACE Entry Type 13 for U.S. mail processing to production on September 22, 2026.
A CBP Focused Assessment is a structured trade audit with two phases: a Pre-Assessment Survey and Assessment Compliance Testing. Learn how each phase works and how to prepare.
USTR has imposed 25% Section 301 tariffs on all imports from Brazil, with certain exemptions. Here's what importers, brokers, and compliance teams need to do now.
CBP deploys new ACE validation for Section 232 auto parts duty offsets on July 18, 2026, and adds error F875 for inactive importers. What filers need to know.
CBP has updated the ACE CATAIR PGA Message Set with a new CP4 qualifier code for component part descriptions, created for CPSC eFiling but open to all PGAs.
CBP deploys ACE error code 333 for inactive importers, releases Spring 2026 HTS updates (HSU 2614), and publishes the 2026 tuna tariff-rate quota proration bulletin.
CBP deploys CAPE IEEPA refund reconciliation entries in ACE, issues Section 232 auto/MHDV duty offset guidance, and adds fatal error F876 for auto parts HTS filing.
CBP has resolved the Collections Information Repository issue that delayed final daily statements for June 23, 2026. Here's what importers should know.
CBP issues forced-labor WROs on two Jordanian garment factories, expands CAPE IEEPA refund processing, and resolves a daily-statement delay. Here's what to do.
Step-by-step guide to using CustomsGenius for IEEPA tariff refund recovery, from account setup to claim tracking.
CBP filed its latest CAPE system update with the Court of International Trade on March 31. Here’s what importers need to know about the refund timeline.
CBP declares CAPE system for IEEPA tariff refunds is under active development, with the Claim Portal 70% complete as of March 2026.
The Court of International Trade issued a universal order directing CBP to liquidate and reliquidate all entries without IEEPA duties. What it means for your refund.
Section 122 replaced IEEPA tariffs after the Supreme Court ruling. How it works, what’s exempt, and what importers should prepare for next.
The Federal Circuit denied the government’s stay request and sent V.O.S. Selections back to CIT, clearing the path for IEEPA refund proceedings.
Retailers, distributors, and downstream buyers who absorbed IEEPA tariff costs may have a right to share in their importer’s refund.
A practical checklist for importers to preserve their IEEPA tariff refund rights, from organizing entry records to tracking protest deadlines.
A practical, step-by-step roadmap for small and mid-sized importers to pursue their IEEPA tariff refund, from ACE setup to CIT litigation.
The complete guide to IEEPA tariff refunds: legal basis, refund process, government resistance, and what importers should do now to recover duties.
The Trump administration's February 27 filing reveals a clear strategy to delay and complicate IEEPA tariff refund payments using every legal tool available.
The CIT appears to be moving with notable urgency on the question of IEEPA tariff refunds, ordering the DOJ to respond by February 27th.
Why organized documentation is the foundation of every successful IEEPA refund claim, and the common failure points that derail recovery efforts.
Chapter 99 of the HTS is where IEEPA tariffs live. How automation helps brokers navigate its growing complexity and overlapping provisions.
In Learning Resources, Inc. v. Trump, the Supreme Court held that IEEPA does not authorize the president to unilaterally set tariffs, vacating the IEEPA tariffs.
How our native CargoWise integration helps brokers move from data export to filing-ready refund packets without the manual middle.
How customs compliance is shifting from spreadsheets and manual review to AI-driven automation, and why the transition is accelerating.
The executive order invokes IEEPA to impose a 10% ad valorem tariff on virtually all imports of Chinese origin. What it means for brokers and importers.