Los Angeles Customs Attorney

Los Angeles customs attorney for Port of LA, Long Beach, and LAX importers — CBP penalty and seizure defense, tariff refunds, audits, and CIT litigation.

A Los Angeles customs attorney represents importers and exporters in disputes with U.S. Customs and Border Protection (CBP) and in litigation at the U.S. Court of International Trade. Trembach Law handles CBP penalty defense under 19 U.S.C. § 1592, cargo seizure and detention release, prior disclosure under 19 U.S.C. § 1592(c)(4), CF-28 and CF-29 responses, HTSUS tariff classification, customs valuation, country-of-origin and marking issues, protests under 19 U.S.C. § 1514, Focused Assessment audits, IEEPA and CAPE Act tariff refunds, Section 301 and Section 232 tariff strategy, UFLPA forced-labor detention defense, USMCA compliance, and Court of International Trade litigation. Attorney Anatolii Trembach holds California State Bar #349304, an LL.M. in International Business and Economic Law from USC Gould School of Law, and admission to the U.S. Court of International Trade. The firm serves importers at the Port of Los Angeles (CBP Port 2704), the Port of Long Beach, and LAX air cargo, and coordinates with the importer's licensed customs broker rather than replacing the broker. Free consultation: (818) 514-7680.

When Should I Hire a Customs Attorney in Los Angeles?

Hire a customs attorney as soon as CBP issues a CF-28 Request for Information, a CF-29 Notice of Action, a Pre-Penalty or Penalty Notice under 19 U.S.C. § 1592, a detention or seizure notice, a UFLPA forced-labor hold, a liquidated-damages claim, or a Focused Assessment audit notification — or whenever you need to recover overpaid IEEPA, Section 301, or Section 232 duties before a deadline lapses. Each carries a short window, and the answers given to CBP early shape everything that follows. Trembach Law represents importers across the San Pedro Bay complex — the Port of Los Angeles (CBP Port 2704) and the Port of Long Beach — and at LAX air cargo (CBP Port 2720), the largest container and air gateway in the United States. Call (818) 514-7680.

Customs Attorney vs. Customs Broker — When You Need a Lawyer

A customs broker, licensed under 19 C.F.R. Part 111, files entries, classifies merchandise, and tenders duties as a routine commercial service. A customs attorney provides legal representation when the routine breaks down: penalty defense under 19 U.S.C. § 1592, protests under 19 U.S.C. § 1514, prior disclosures, Focused Assessment audits, cargo seizures, UFLPA detentions, and litigation at the U.S. Court of International Trade. Communications with your attorney are protected by attorney-client privilege; communications with your broker are not. As the importer of record, you bear ultimate responsibility for the accuracy of every entry under the reasonable-care standard of 19 U.S.C. § 1484, even when a broker prepared the filing. We coordinate with your existing licensed customs broker; we do not replace your broker. Call (818) 514-7680.

Tariff Classification, Customs Valuation & Country of Origin — Los Angeles Customs Attorney

The Harmonized Tariff Schedule of the United States (HTSUS) sets the duty rate, trade-remedy exposure, and admissibility of every import. Trembach Law resolves classification disputes through the General Rules of Interpretation and prior CBP rulings and obtains prospective certainty through binding ruling requests under 19 C.F.R. Part 177. Customs value follows the transaction-value hierarchy of 19 U.S.C. § 1401a and 19 C.F.R. Part 152; we defend related-party pricing, structure first-sale-for-export programs, allocate assists, and analyze royalty and license-fee dutiability. Country of origin governs marking under 19 C.F.R. Part 134, trade-preference eligibility, and trade-remedy scope; we apply substantial-transformation analysis and respond to CBP origin verifications. Call (818) 514-7680.

CBP Detentions, Seizures & Penalty Defense Under 19 U.S.C. § 1592 — Los Angeles Customs Attorney

CBP enforcement at the San Pedro Bay complex usually begins with a detention notice and, if unresolved, a seizure notice with strict deadlines. We file petitions for relief under 19 U.S.C. § 1618, seek release under bond, and contest forfeiture. Section 1592 penalties scale with culpability: up to two times the lost duties for negligence, up to four times for gross negligence, and up to the full domestic value of the merchandise for fraud. A prior disclosure under 19 U.S.C. § 1592(c)(4), filed before CBP discovers the violation, can limit exposure to interest on the lost revenue for negligence-level errors. We also answer CF-28 and CF-29 notices within their roughly 30-day windows, and we preserve every 180-day liquidation protest deadline under 19 U.S.C. § 1514. Call (818) 514-7680.

Focused Assessment & Customs Audit Defense — Reasonable Care Under 19 U.S.C. § 1484

For systemic review, CBP uses the Focused Assessment, a risk-based audit of an importer's internal controls and reasonable-care procedures under 19 U.S.C. § 1484. Trembach Law prepares clients for the pre-assessment survey, manages document production, and builds the written compliance program that limits assessed exposure. We also handle Quick Response Audits and post-audit penalty and duty-recovery actions for Los Angeles importers. Call (818) 514-7680.

2025–2026 Tariff Programs: IEEPA, CAPE, Section 301, Section 232 & Section 122

The Supreme Court held on February 20, 2026 in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize tariffs. Importers who paid IEEPA-based duties between February 4, 2025 and February 20, 2026 can pursue refunds through CAPE Phase 1 filings (CBP CAPE portal opened April 20, 2026 per CBP CSMS #68340863) for unliquidated entries and entries within 80 days of liquidation, filed through ACE with ACH enrollment under 19 C.F.R. Part 24, and through customs protests under 19 U.S.C. § 1514 within 180 days of liquidation for liquidated entries. Section 301 duties target imports from China; Section 232 imposes national-security tariffs on steel, aluminum, and copper and their derivative articles under HTSUS Chapters 72, 73, 74, and 76. The global 15 percent Section 122 balance-of-payments tariff terminated on July 24, 2026 under the 150-day statutory cap in 19 U.S.C. § 2132(a), after which new Section 301 tariffs of 10% or 12.5% took effect; the Court of International Trade ruled on May 7, 2026 that the tariff exceeded the President's authority, and that decision is on appeal at the Federal Circuit. Call (818) 514-7680.

UFLPA Forced-Labor Detentions & USMCA — Los Angeles Customs Attorney

Under the Uyghur Forced Labor Prevention Act (Public Law 117-78), CBP applies a rebuttable presumption that goods with Xinjiang-linked content were made with forced labor and detains them. Release requires a clear-and-convincing evidence package: full supply-chain tracing, supplier mapping, production records, third-party audits, and a written submission to CBP's Forced Labor Division. Trembach Law prepares UFLPA admissibility packages and litigates wrongful denials at the Court of International Trade. We also structure USMCA rules-of-origin qualification, draft and audit certificates of origin, and defend CBP verifications. Call (818) 514-7680.

Port of Los Angeles, Port of Long Beach & LAX Air Cargo

The Port of Los Angeles (CBP Port 2704) and the adjacent Port of Long Beach together form the largest container gateway in the United States, and LAX is one of the country's busiest air-cargo hubs. That volume means CBP classification holds, valuation inquiries, forced-labor detentions, and penalty actions move quickly. Because customs law is federal — handled before CBP and the Court of International Trade, not state courts — Trembach Law serves importers across Los Angeles County and Southern California, including San Pedro, Wilmington, Long Beach, Carson, Torrance, Vernon, Commerce, City of Industry, and El Segundo. We coordinate with the importer's licensed customs broker rather than replacing the broker. Call (818) 514-7680.

Frequently Asked Questions — Los Angeles Customs Attorney

When should I hire a customs attorney in Los Angeles?
Hire a customs attorney as soon as CBP issues a CF-28, CF-29, a Pre-Penalty or Penalty Notice under 19 U.S.C. § 1592, a detention or seizure notice, a UFLPA hold, or a Focused Assessment audit notification — or whenever you need to recover overpaid IEEPA, Section 301, or Section 232 duties before a deadline lapses. Each carries a short window, and early responses to CBP shape the outcome. Call (818) 514-7680.
What is the difference between a customs attorney and a customs broker?
A customs broker (19 C.F.R. Part 111) files entries and tenders duties as a routine service. A customs attorney provides legal representation in disputes with CBP — penalty defense under 19 U.S.C. § 1592, protests under 19 U.S.C. § 1514, prior disclosures, audits, seizures, and litigation at the U.S. Court of International Trade. Attorney communications are privileged; broker communications are not. We coordinate with your broker; we do not replace your broker. Call (818) 514-7680.
How do I respond to a CF-28 Request for Information from CBP?
A CF-28 means CBP is questioning your classification, valuation, origin, or trade-preference claim, typically with a roughly 30-day window. An effective response includes an HTSUS classification analysis, supplier and manufacturing specifications, valuation evidence under 19 U.S.C. § 1401a, and binding-ruling citations that close the inquiry before it escalates to a CF-29 Notice of Action or a Pre-Penalty Notice under 19 U.S.C. § 1592. Call (818) 514-7680.
Can I still recover IEEPA tariffs, and how do CAPE refunds work?
Often, yes. After Learning Resources, Inc. v. Trump (February 20, 2026), importers who paid IEEPA-based duties between February 4, 2025 and February 20, 2026 can pursue refunds through CAPE Phase 1 filings (CBP CAPE portal opened April 20, 2026 per CBP CSMS #68340863) for unliquidated entries and entries within 80 days of liquidation, and through protests under 19 U.S.C. § 1514 within 180 days of liquidation for liquidated entries. The 180-day deadline is absolute. Call (818) 514-7680.
What is my penalty exposure under 19 U.S.C. § 1592?
Section 1592 penalties scale with culpability: up to two times the lost duties for negligence, up to four times for gross negligence, and up to the full domestic value of the merchandise for fraud. A prior disclosure under 19 U.S.C. § 1592(c)(4), filed before CBP discovers the violation, can limit exposure to interest on the lost revenue for negligence-level errors. Call (818) 514-7680.
What customs deadlines matter most for Los Angeles importers?
The most decisive deadlines are 180 days to protest a liquidation under 19 U.S.C. § 1514 (absolute), roughly 30 days to answer a CF-28, CF-29, or Pre-Penalty Notice, the short windows on detention and seizure notices with petitions for relief under 19 U.S.C. § 1618, and the CAPE Phase 1 window tied to liquidation status. We triage the controlling deadline first. Call (818) 514-7680.

Los Angeles Customs Attorney — Related Services & Locations

Filed Court of International Trade Actions

Trembach Law Firm is not only admitted to the U.S. Court of International Trade — it has filed 3 complaints there. The actions are docketed at the Court of International Trade as 26-02506, 26-02846, 26-04095. Anatolii Trembach is admitted to practice before the Court of International Trade and is licensed in California, State Bar #349304, verifiable at apps.calbar.ca.gov.

This matters for IEEPA refunds specifically. The Court of International Trade has ordered CBP to reliquidate and refund on plaintiffs’ entries, and CBP’s CAPE Phase 3 for finally liquidated entries is likewise available only to importers who are plaintiffs at the Court. An importer who never filed has no confirmed, self-executing mechanism. Choosing counsel who has actually filed at that court, rather than counsel who only describes the process, is therefore a practical question and not a marketing one.

Jurisdiction over these actions rests on 28 U.S.C. § 1581, and the window to sue runs under 28 U.S.C. § 2636(i). No particular outcome is promised or guaranteed.

Fees, Costs and Case Results

Representation in these matters is offered on a contingency basis covering attorney fees only: there is no attorney fee unless we recover, and clients remain responsible for case costs, such as court filing and service fees. The specific terms that apply to a matter are set out in the written fee agreement for that matter.

Where this site refers to a verdict, settlement or court order, that result was dependent on the facts of that case, and results will differ if based on different facts. Past results do not predict or guarantee the outcome of any other matter, and no particular outcome is promised or guaranteed.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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