• Tariff Classification
• Antidumping and Countervailing Duty
• Valuation
• Country of Origin Determination/Marking
• NAFTA, GSP and other preferential tariff treatment programs
• Intellectual Property Rights (Trademark; Copyright)
• Liquidated Damages
• Foreign Trade Zones (FTZ�s)
• Bonded warehouses
• Recordkeeping

Penalties; Civil & Criminal Investigations

To prevent investigations and subsequent penalties, we assist importers in responding to Requests for Information (CBP Form 28) and Notices of Action (CBP Form 29) and filing prior disclosures, as may be necessary to avoid very large penalties.

If Customs issues a penalty, our firm represents clients in the cancellation or mitigation of these penalties, most of which are brought under 19 U.S.C. 1592. Penalties are the result of Customs investigations against a company or individual and are usually civil in nature. In the event of a criminal investigation, we will associate experienced criminal counsel and vigorously defend against any accusations and allegations.

Seizures & Forfeitures

Our firm represents clients in challenging Customs� seizure and forfeiture of their goods that were allegedly imported or exported contrary to laws, such as those pertaining to:

• Monetary Instruments and Currency
• Intellectual Property Rights (Trademark; Copyright)
• Country of Origin/Marking
• Customs will also seize goods to enforce the laws of other agencies such as the U.S. Food and Drug Administration (FDA), Fish and Wildlife Service (FWS), Environmental Protection Agency (EPA), DOT, USDA, FCC, CPSC, OFAC and many others.

Protests and Rulings

Our firm will fight to obtain the lowest legal duty rate for importers through Customs administrative processes such as protests and rulings; and if necessary, we will fight Customs in the U.S. Court of International Trade.

Customs Regulatory Audits

Our firm represents clients in all stages of Customs Regulatory Audits, whether it is a Focused Assessment audit or Quick Response audit.

Customs Compliance Programs; C-TPAT

Whether it is in the context of a Customs penalty or audit, all importers and exporters are expected to have compliance programs to establish its exercise of reasonable care and due diligence. Through our trade compliance arm, GJA Trade, we can assist clients with training employees and obtaining a written compliance manual in order to implement a program customized to suit a company�s needs.

GJA Trade can also assist clients with obtaining C-TPAT certification. Obtaining certification allows companies to be on Customs� �good list� usually resulting in expedited processing of their cargo and fewer examinations.

Export Matters

In addition to dealing with Customs, our firm helps clients stay in compliance with various export control laws enforced by the Dept. of State�s Directorate of Defense Trade Controls (DDTC), Dept. of Commerce�s Bureau of Industry and Security (BIS), and the Dept. of Treasury�s Office of Foreign Assets Control (OFAC). Our export control representation includes:

• Obtaining export licenses from BIS and DDTC
• Deemed export legal opinions; I-129 petition certifications
• Commodity Jurisdiction requests
• Export control classification numbers (ECCN)
• Voluntary disclosures

Foreign Vessel Repairs � Exemptions From 50% Duty

All U. S. Flag vessels are subject to the vessel repair statute (19 U.S.C. � 1466). Under the statute all foreign vessel repairs and purchases of parts, materials, and equipment are subject to the extremely high Customs duties when the vessel returns to the United States. To avoid the duties, the vessel owner/operator must file the required documented Application for Relief making the appropriate claims for remission/exemption within the statutory time limits.

Our firm has been assisting vessel owners and operators with their customs entry and filing procedures and submissions since 1979. The review process begins prior to a vessel�s arrival in the U.S. and continues with the appropriate submissions including the necessary legal precedents to support the requested exemptions. Section 4.14 of the Customs Regulations (19 CFR 4.14) sets out the documents, filing times and evidentiary information required to procedurally satisfy the statutory mandate of 19 U.S.C. � 1466.

PROTEST FILER'S GUIDE		NAFTA PROCEDURES