Alexandra Blake

First Sale Rule and Legal Ways to Cut US Duty in 2026

The 2026 tariff stack pushed Section 232 to 50%. Here is how US importers legally lower duty, from the First Sale Rule and drawback to tariff engineering and foreign-trade zones, without crossing into fraud.

CPSC eFiling in 2026: An Importer's Guide to the ACE Mandate

Since 8 July 2026, importers of regulated consumer products must eFile certificate data into CBP's ACE at entry. Here is what to file, who is liable, and how to avoid a detained container.

SOLAS VGM (Verified Gross Mass): Methods, Responsibility, Deadlines and Penalties (2026 Guide)

What the verified gross mass rule requires in 2026: the two weighing methods, who is legally responsible, submission cut-offs, tolerances and the penalties for a late or wrong VGM.

Chargeable Weight and Volumetric Weight: How to Calculate for Air and LCL Sea Freight (2026)

A light, bulky shipment can cost far more than the scale suggests. Here is exactly how carriers turn box dimensions into chargeable weight for air and LCL sea freight, with worked 2026 examples you can copy.

Certificate of Origin: Preferential vs Non-Preferential, Forms, and How to Obtain One (2026 Guide)

A practical guide to certificates of origin: the preferential vs non-preferential split, key forms like EUR.1, USMCA, REX and Form A, rules of origin, how to obtain one, and the mistakes that cost importers their duty preference.

Letter of Credit in International Trade: Types, Process and Documents (2026 Guide)

A documentary letter of credit swaps a buyer's promise to pay for a bank's promise. Here is how LCs work, the parties involved, the step-by-step process, every major type, the documents required, and the ICC rules (UCP 600, ISBP 745, eUCP, URDG) that govern them in 2026.

Bill of Lading Types and Functions: A 2026 Guide

A bill of lading is a receipt, a contract of carriage and a document of title all at once. Here is how the straight, order, house and sea waybill types differ, when to use each, and what the shift to electronic bills means for your cargo in 2026.

US De Minimis in 2026: Where the $800 Exemption Stands After the Supreme Court Ruling

The $800 de minimis exemption is effectively gone for commercial US imports, and the February 2026 Supreme Court ruling did not bring it back. Here is where Section 321 stands in 2026, what it means operationally, and the checklist we run with clients.

How to Claim IEEPA Tariff Refunds in 2026 After the Supreme Court Ruling

The Supreme Court struck down IEEPA tariffs in February 2026, and CBP is already refunding billions through its new CAPE process. I explain which of your paid duties are refundable, which are not, and how to protect at-risk entries before the appeal plays out.

Section 232 Pharmaceutical Tariffs 2026: An Importer's Guide to the 100% Duty

In April 2026 the White House imposed a 100% Section 232 tariff on patented drugs and their APIs, effective 31 July for 17 named companies and 29 September for everyone else. Here is how importers can check scope, exemptions and bonds.

FMCSA Broker Transparency 2026: A Carrier and Broker Decision Guide

Two FMCSA actions reshape freight broker rules in 2026: a transparency SNPRM targeted for July 2026 and the Part 387 financial-responsibility rule that took effect 16 January 2026. Here is what carriers, owner-operators, brokers, and dispatchers must actually do.

The EU Customs Reform 2026: EUCA, the Data Hub and Trust & Check

The EU Customs Reform agreed on 26 March 2026 is the biggest overhaul of the Customs Union since 1968. We break down the new EU Customs Authority in Lille, the phased EU Customs Data Hub (2028, 2031, 2034) and Trust and Check trader status, plus how importers and forwarders should prepare.