Customs and Trade Fraud Enforcement Defense
Holland & Knight's Customs and Trade Fraud Enforcement Defense Team offers comprehensive legal support to companies, executives and supply chain professionals navigating the increasingly complex and high-stakes landscape of U.S. customs enforcement and trade fraud investigations. Our team brings together seasoned attorneys from our Customs and Products Importation, Tariff Task Force and White Collar Defense and Investigations practices to deliver integrated, multidisciplinary solutions tailored to the distinct challenges of global trade compliance and enforcement.
Regulatory Landscape and Enforcement Trends
As regulatory scrutiny intensifies and enforcement agencies expand their use of civil and criminal tools, businesses and other importers/exporters face heightened exposure to allegations of customs fraud, duty evasion, misclassification, incorrect country of origin declaration, understated customs valuation, improper claim of free trade agreements and other misrepresentations.
Our Customs and Trade Fraud Enforcement Defense Team brings extensive experience representing clients at every stage – from internal reviews and voluntary disclosures to high-stakes litigation and trial defense – with a focus on minimizing exposure and protecting business continuity.
We regularly defend clients in investigations and enforcement actions led by:
- U.S. Customs and Border Protection (CBP)
- U.S. Department of Justice (DOJ)
- Homeland Security Investigations (HSI)
- U.S. Department of Homeland Security (DHS) Office of Inspector General (OIG)
- other federal and international trade enforcement bodies
We also have significant experience working with members of the DOJ-led Trade Fraud Task Force.
Compliance and Risk Mitigation
Effective defense starts with prevention. Our attorneys partner with clients to design proactive risk mitigation strategies that reduce exposure before problems escalate. We conduct internal audits, strengthen compliance programs and prepare voluntary disclosures that can limit liability while preserving relationships with regulators. When issues arise, we move quickly to contain risk, guide communications with enforcement agencies and manage reputational concerns.
We regularly help clients respond to:
- CBP Requests for Information (CF-28), Notices of Action (CF-29) and Notices of Penalty or Liquidated Damages
- CBP enforcement audits, including Focused Assessments (FA) and Risk Analysis and Survey Assessments (RASAs), verifications and investigations conducted by Centers of Excellence and Expertise (CEEs) and other CBP personnel
- early warning signs of potential Enforce and Protect Act (EAPA) actions, OIG inquiries or DOJ referrals
- inquiries associated with compliance with the Uyghur Forced Labor Prevention Act (UFLPA)
Our experience spans the full range of customs and trade fraud matters, including:
- false or misleading import documentation such as valuation, classification and country of origin declarations
- violations of customs fraud statutes, including 19 U.S.C. Sections 1592 and 1595a, and related regulations
- parallel civil and criminal proceedings, including grand jury investigations, False Claims Act (FCA) whistleblower suits and cross-border enforcement cooperation
- evasion of antidumping and countervailing duties (AD/CVD), including investigations under the EAPA
- seizures, forfeitures and penalties arising from suspected misrepresentation, smuggling or recordkeeping failures
Our team draws on significant government and defense-side experience at the forefront of trade fraud enforcement. One of our team leaders previously led the DOJ's Trade Fraud Task Force, overseeing nationwide prosecutions of customs fraud, antidumping and countervailing duty evasion. In that role, she also trained CBP and HSI agents on enforcement strategies and investigative techniques. Our lawyers have also been involved in more than 20 EAPA cases and have handled some of the most complex trade fraud enforcement actions in the country. This insider perspective allows us to anticipate how enforcement agencies build their cases, prepare clients for investigations and potential prosecutions, and craft strategies that protect supply chains and business continuity.
Additional representative matters include:
- led all aspects of litigation to secure an important appellate victory for a U.S. importer against CBP in the U.S. Court of Appeals for the Federal Circuit on an issue of first impression with respect to EAPA enforcement
- represented an apparel importer in a settlement with DOJ and CBP regarding tariff classification and customs valuation
- assisted a renewable energy client with preparation for and participation in a CBP on-site audit at a foreign manufacturer located in Southeast Asia
- counseled and advised a publicly listed client in responding to RASAs on CBP compliance and supply chain concerns associated with UFLPA
- advised a client on responding to a request for information (RFI) from a CBP Regulatory Audit focused on country of origin and applicability of special duty programs
- provided assistance to a company on all aspects of a CBP audit focused on tariff classification, applicability of AD/CVD and valuation, including preparation for the visit, drafting follow-up documents and supplying legal arguments against certain CBP positions
- counseled a retail and merchandising client in responding to a CBP audit, including tariff classification and dutiability of commissions, as well as recommending audit sampling methodology that was approved by CBP
Integrated Legal Strategy
With a deep understanding of the intersection between trade law and white collar enforcement, our Customs and Trade Fraud Enforcement Defense Team is well positioned to guide clients through complex investigations while protecting their commercial interests, reputational standing and operational continuity. Whether defending against allegations of fraud or advising on compliance best practices, our team delivers practical, business-oriented solutions grounded in skilled legal counsel and industry insight.
Primary Contacts
Ashley Akers | Senior Counsel | Tysons
Andrew McAllister | Partner | Washington, D.C.