How these cases usually begin
Customs fraud claims typically involve the declarations an importer makes on each entry: what the goods are worth, how they are classified, and where they actually came from. Undervaluation, misclassification, and routing goods through another country to avoid tariffs or antidumping duties are common themes. CBP can pursue civil penalties, with exposure depending on how culpable the conduct was, and serious cases can be referred for criminal prosecution. In recent years the Justice Department has also used the False Claims Act against importers, often after a competitor or a former employee filed a whistleblower complaint. Because the tariff landscape has shifted, including a Supreme Court ruling in early 2026 on certain tariffs, which duties applied to which entries needs to be checked carefully.
Records and the option of disclosure
Gather the commercial invoices, purchase orders, payment records, broker instructions, and any rulings or classification advice you relied on. Payment records matter because a gap between what you paid and what you declared is often the center of a valuation case. If an internal review suggests errors, a prior disclosure to CBP made before a formal investigation begins can reduce penalty exposure, but timing and completeness matter and it should be prepared with counsel. Do not change supplier invoices or ask suppliers to reissue documents with different figures. Make sure your customs broker knows not to respond on substantive issues without coordinating with you.
Setting priorities with us
In an early meeting we look at the notice you received, which entries are involved, and whether there are signs of a criminal or False Claims Act inquiry. We assess whether the issue is an isolated error, a systemic problem, or a dispute over how the rules apply to your goods. We discuss whether a prior disclosure is still available and whether it makes sense. We also consider what continued imports require while the matter is open, since shipments do not stop for an investigation. This is an area where trade practice and fraud defense overlap, and the response often needs both.
