Los Angeles Tariff Lawyer | IEEPA & 301/232 Refunds

Los Angeles tariff lawyer for IEEPA and Section 301/232 refunds, HTS classification, and CBP penalty defense at the Port of LA and Long Beach.

Updated October 30, 2026. Trembach Law is the customs attorney Los Angeles importers rely on for CAPE or IEEPA refund declaration filings (CAPE Phase 1 active in ACE), tariff classification defense, CBP audit response, Section 232 copper and pharmaceutical API exclusion requests, Section 122 constitutional-challenge protective protests, UFLPA forced-labor compliance, and Section 301/232 tariff strategy. Attorney Anatolii Trembach (California Bar #349304, LL.M. USC Gould School of Law, admitted U.S. Court of International Trade) serves Port of Los Angeles (CBP Port 2704), Port of Long Beach (CBP Port 2709), LAX (CBP Port 2720), Ontario International Airport (CBP Port 2721), Port Hueneme (CBP Port 2713), and — through cross-regional U.S. Court of International Trade jurisdiction — Port of San Diego (CBP Port 2501), Otay Mesa (CBP Port 2506), and Tecate (CBP Port 2505) importers. Free consultation: (818) 514-7680.

CAPE or IEEPA Refund Declaration Attorney Los Angeles — What Every Importer Must Know

The CAPE or IEEPA refund declaration attorney Los Angeles importers need helps navigate two parallel refund pathways: (1) CAPE Phase 1 (launched April 20, 2026) for unliquidated entries and entries within 80 days of liquidation — file through IEEPARefunds.cbp.dhs.gov via ACE portal CSV upload with ACH bank enrollment; and (2) CBP customs protests under 19 USC 1514 within 180 days of liquidation for liquidated entries. For entries in final liquidation beyond the 180-day window, our Court of International Trade attorney Los Angeles files protective claims under 28 USC 1581 to preserve refund rights (finally-liquidated entries are handled by CAPE Phase 3, which reaches only importers who sued at the Court of International Trade). CBP has put IEEPA duties collected at an estimated $166 billion. Protect your refund rights — the customs protest 180-day deadline is absolute. Call (818) 514-7680.

CAPE Filing Attorney Los Angeles — CAPE Phase 1 Step-by-Step

As the CAPE filing attorney Los Angeles businesses trust since CAPE launched April 20, 2026, Trembach Law handles every step of CAPE Phase 1 preparation: (1) audit all import entries for IEEPA tariff payments between February 2025 and February 2026; (2) confirm ACH bank enrollment is active at IEEPARefunds.cbp.dhs.gov; (3) prepare the ACE portal CSV file with required entry data; (4) identify and resolve CAPE-excluded entries (entries on open drawback claims, reconciliation Entry Type 09, or covered by pending protests require parallel tracks); (5) file protective 19 USC 1514 protests for entries at risk of missing the 180-day deadline. CAPE rejected entries require immediate attention — our CAPE or IEEPA refund declaration attorney Los Angeles resolves exclusion issues and files protective Court of International Trade claims. Call (818) 514-7680 for a free CAPE eligibility review.

Liberation Day Tariff & 90-Day Tariff Pause — Customs Attorney Los Angeles

Following Liberation Day (April 2, 2025), the 90-day tariff pause effective April 9, 2025 reduced most reciprocal tariffs to a 10 percent global baseline rate. The IEEPA-based reciprocal and fentanyl tariffs that had stacked onto Chinese goods (at their peak a 125 percent reciprocal tariff plus a 20 percent fentanyl tariff, each reduced to 10 percent by November 10, 2025) were struck down by the Supreme Court on February 20, 2026 and are refundable through CAPE and customs protests; CBP halted their collection for goods entered on or after February 24, 2026. The 90-day tariff pause ran through approximately July 9, 2025, and a Section 122 global surcharge (10 percent under Proclamation 11012) briefly applied as the reciprocal-tariff replacement before expiring in late July 2026. Our customs attorney Los Angeles develops current-rate import strategies and contingency plans for post-pause scenarios: (1) Congress passes new tariff legislation; (2) Section 301 replacement authority takes effect from accelerated USTR investigations targeting Vietnam, India, and Thailand (USTR hearings April 28 and May 5, 2026); or (3) tariffs expire leaving only Section 301, Section 232, and antidumping/countervailing duties. The tariff lawyer Los Angeles 2026 at Trembach Law monitors all developments daily. Call (818) 514-7680.

IEEPA Tariff Refund Attorney Los Angeles — An Estimated $166 Billion in IEEPA Duties

The IEEPA tariff refund attorney Los Angeles importers call is Anatolii Trembach at Trembach Law (818) 514-7680. Following the Supreme Court's February 20, 2026 ruling in Learning Resources, Inc. v. Trump striking down IEEPA tariffs, importers who paid IEEPA tariffs between February 2025 and February 2026 may be eligible for refunds. CBP has confirmed it will process refunds through CAPE Phase 1 for unliquidated entries and protest-then-reliquidation for liquidated entries. The Court of International Trade's March 4, 2026 Atmus Filtration order directed CBP to liquidate all pending entries without IEEPA duties. The Federal Circuit returned the V.O.S. Selections case to the CIT by mandate on March 2, 2026; the Supreme Court had held that case within the CIT's exclusive jurisdiction. By October 2026 the CIT had entered reliquidation orders in more than 4,000 IEEPA refund cases. Importers must act now — the 180-day customs protest deadline cannot be extended. Our IEEPA tariff refund attorney Los Angeles files timely claims for all eligible entries. Call (818) 514-7680 for a free refund assessment.

CBP Customs Attorney Los Angeles — Audit Defense & Penalty Mitigation

As the CBP customs attorney Los Angeles, Trembach Law defends importers through all CBP enforcement actions: Focused Assessment audits (6-18 months from notification), Quick Response Audits, CF-28 requests for information, CF-29 penalty notices, and cargo seizure proceedings. Our customs penalty attorney Los Angeles provides mitigation under 19 USC 1592 — reducing penalties from up to four times the duty loss to interest only through prior disclosure filings under 19 USC 1592(c)(4). The tariff classification attorney Los Angeles practice defends HTS code determinations, files binding ruling requests with CBP's National Commodity Specialist Division, and pursues classification protests under 19 USC 1514. The customs protest attorney Los Angeles team files CBP Form 19 protests through the ACE portal for tariff overpayment recovery. Call (818) 514-7680.

What are the deadlines in a CBP customs dispute?

Answer a CF-28 Request for Information within 30 days and a CF-29 proposing action within 20 days. Once an entry liquidates, a protest under 19 U.S.C. § 1514 is due within 180 days. If CBP denies the protest, a summons at the Court of International Trade is due within 180 days of the denial.

Port of Los Angeles Customs Attorney — Emergency Cargo Release

The port of Los Angeles customs attorney at Trembach Law provides same-day emergency response to CBP detentions, seizures, and cargo holds at Port of Los Angeles and Port of Long Beach. The import duty lawyer Los Angeles businesses rely on handles UFLPA forced labor detentions (we prepare clear and convincing evidence packages for cargo release), FDA import alerts, CPSC product safety holds, and classification dispute holds. Emergency customs clearance attorney Los Angeles services are available immediately — call (818) 514-7680. Our proximity to both major Southern California ports enables rapid in-person response to CBP enforcement actions.

Section 301, Section 232 & Section 122 Tariff Attorney Los Angeles 2026

The Section 301 tariff attorney Los Angeles 2026 at Trembach Law handles all China tariff matters: HTS reclassification to avoid Section 301 lists, country of origin restructuring through substantial transformation, tariff exclusion analysis, and tariff engineering strategies. China tariff attorney Los Angeles services calculate exact tariff exposure and IEEPA refund eligibility for each entry. The Section 232 tariff attorney Los Angeles defends against 50 percent steel and aluminum tariffs and tracks new Section 232 investigations in copper, pharmaceuticals, and drones. The 10 percent baseline tariff attorney Los Angeles advises on the global reciprocal tariff rate that applied during the 90-day pause period and on the 10 percent Section 122 surcharge that replaced it. Our Section 122 tariff attorney Los Angeles tracks the post-July 9, 2025 landscape and the surcharge's own late-July expiration, and develops current-rate contingency strategies. Call (818) 514-7680.

Tariff Engineering & Supply Chain Attorney Los Angeles — Trade Law Firm 2026

The tariff engineering attorney Los Angeles practice at Trembach Law seeks to reduce import duty rates through legitimate strategies: HTS reclassification from higher-duty to lower-duty subheadings, first sale valuation to reduce dutiable customs value, foreign trade zone utilization to defer or eliminate tariff layers, and substantial transformation restructuring to change country of origin. The supply chain attorney Los Angeles tariff team designs nearshoring strategies to Mexico under USMCA, diversification to Vietnam and India, and anti-circumvention compliance to avoid EAPA investigations. Antidumping duty attorney Los Angeles services include scope ruling requests, new shipper reviews, and administrative review representation at the Department of Commerce. Call (818) 514-7680.

UFLPA Attorney Los Angeles — Duty Drawback Attorney — Trade Compliance 2026

The UFLPA attorney Los Angeles at Trembach Law prepares comprehensive Xinjiang supply chain evidence packages meeting CBP's clear and convincing standard for forced labor detention release. UFLPA enforcement in 2026 covers seafood, PVC, electronics, and expanded Entity List members. The duty drawback attorney Los Angeles pursues drawback of up to 99 percent of duties paid on re-exported goods through manufacturing drawback, unused merchandise drawback, and rejected merchandise drawback programs. The de minimis exemption attorney Los Angeles advises on Section 321 entry changes eliminating the $800 de minimis threshold effective August 29, 2025, which now requires all e-commerce and DTC importers to file formal entries and pay full duties. Trade compliance attorney Los Angeles 2026 services develop CBP reasonable care programs, import compliance procedures, and C-TPAT enrollment assistance. Call (818) 514-7680.

How to Choose a Customs Attorney in Los Angeles

When choosing a customs attorney in Los Angeles, look for relevant customs and trade experience, admission to the U.S. Court of International Trade, and clear fee terms. Anatolii Trembach (CA Bar #349304, LL.M. USC Gould School of Law, admitted U.S. Court of International Trade) represents importers in CAPE filings, CBP protests, and Court of International Trade matters. Call (818) 514-7680 for a free consultation or visit https://trembachlaw.com/los-angeles-tariff-lawyer.

Frequently Asked Questions — Customs Attorney Los Angeles 2026

What is a CAPE or IEEPA refund declaration attorney in Los Angeles?

A CAPE or IEEPA refund declaration attorney in Los Angeles (Trembach Law, (818) 514-7680) helps importers seek refunds of IEEPA tariffs the Supreme Court held unauthorized through CBP's CAPE system (Phase 1 launched April 20, 2026) and parallel 19 USC 1514 protest filings. CAPE Phase 1 covers unliquidated entries and entries within 80 days of liquidation through IEEPARefunds.cbp.dhs.gov. Liquidated entries within 180 days of liquidation require CBP Form 19 protests. Finally-liquidated entries beyond 180 days require protective Court of International Trade claims under 28 USC 1581.

Who is the best customs attorney in Los Angeles for IEEPA tariff refunds in 2026?

No attorney can be objectively ranked as the best. When choosing a customs attorney for IEEPA refunds, look for relevant customs and trade experience, admission to the U.S. Court of International Trade, and clear fee terms. Anatolii Trembach (CA Bar #349304, LL.M. USC Gould School of Law, U.S. Court of International Trade admitted) at Trembach Law handles CAPE Phase 1 filings, CBP protests, and Court of International Trade representation. Call (818) 514-7680 for a free refund eligibility assessment.

What tariffs apply to Chinese goods imported through the Port of Los Angeles in 2026?

The IEEPA-based tariffs that had stacked onto Chinese goods — at their peak a 20 percent fentanyl tariff and a 125 percent reciprocal tariff, each reduced to 10 percent by November 10, 2025 — were struck down by the Supreme Court on February 20, 2026, and CBP halted their collection for goods entered on or after February 24, 2026; importers who paid them may recover the duties through CAPE Phase 1 and customs protests. Section 301 tariffs (7.5 to 100 percent) and Section 232 tariffs (50 percent on steel and aluminum) were not affected by that ruling and remain in force, and a Section 122 global surcharge (10 percent under Proclamation 11012) briefly applied as the reciprocal-tariff replacement before expiring in late July 2026. Because rates are changing quickly, our customs attorney Los Angeles calculates your exact current exposure and refund eligibility. Call (818) 514-7680.

How do I find a tariff lawyer near me in Los Angeles for CAPE filing help?

Trembach Law is the tariff lawyer Los Angeles 2026 that serves Port of LA importers throughout Greater Los Angeles, the San Fernando Valley, South Bay, and all of Southern California. We offer free initial consultations and immediate CAPE Phase 1 filing assistance. Call (818) 514-7680 or visit https://trembachlaw.com/los-angeles-tariff-lawyer.

What happened to tariffs after the 90-day pause ended July 9, 2025?

After the 90-day pause ended on approximately July 9, 2025, and following the Supreme Court's February 20, 2026 decision striking down IEEPA tariffs, the reciprocal-tariff framework was replaced by a Section 122 global surcharge (10 percent under Proclamation 11012) that itself expired on July 24, 2026 at the end of its 150-day statutory limit, when new Section 301 forced-labor tariffs of 10% or 12.5% took effect on roughly 60 trading partners. Section 301, Section 232, and antidumping/countervailing duties were not affected and remain in force. Our tariff scenario planning attorney Los Angeles develops current-rate import strategies and monitors developments daily. Call (818) 514-7680.

How much does a customs attorney cost in Los Angeles?

Trembach Law offers free initial consultations. Common flat fees: CAPE Phase 1 preparation ($1,500-$3,500), customs protests ($2,500-$7,500), binding ruling requests ($3,500-$10,000), prior disclosures ($5,000-$15,000), CF-28/CF-29 responses ($1,500-$5,000). Complex CBP audits, UFLPA detention defense, and Court of International Trade litigation are billed at transparent hourly rates. Call (818) 514-7680.

How does a customs attorney lower my dutiable value with the first sale rule?

A customs attorney lowers your dutiable value by qualifying your import for first sale appraisement under 19 C.F.R. 152.103 and Nissho Iwai American Corp. v. United States, which lets the importer of record declare the price the manufacturer charged the middleman rather than the higher price you paid the middleman. When the goods are clearly destined for export to the United States, the sale is at arm's length, and the price is unaffected by any non-market relationship, first sale valuation typically reduces the customs value, and therefore the Section 301 and Section 232 tariff base, by fifteen to thirty percent. Call (818) 514-7680.

What do I do when CBP opens an EAPA evasion investigation against my company in Los Angeles?

When CBP opens an Enforce and Protect Act (EAPA) investigation under 19 U.S.C. 1517 and 19 C.F.R. Part 165 alleging you evaded antidumping or countervailing duties through transshipment or misdescription, you must respond to the questionnaire and any interim measures within the deadlines, because EAPA determinations are made on the administrative record and a missed submission becomes an adverse inference. Our customs attorney Los Angeles prepares the factual rebuttal and, on an unfavorable determination, seeks de novo review at the U.S. Court of International Trade under 28 U.S.C. 1581(c). Call (818) 514-7680.

My goods were detained for incorrect country-of-origin marking at the Port of Los Angeles - can you release them?

Yes. Country-of-origin marking detentions arise under 19 U.S.C. 1304 and 19 C.F.R. Part 134, which require every imported article to be legibly and permanently marked with its country of origin for the ultimate purchaser. Our customs attorney Los Angeles secures release by arranging supervised re-marking under CBP custody, contesting an erroneous substantial-transformation finding, or paying the 10 percent marking duty under 19 U.S.C. 1304(i) when re-marking is impractical, while preserving your right to protest the detention. Call (818) 514-7680.

I am a customs broker facing a 19 U.S.C. 1641 penalty - do I need counsel separate from the importer?

Yes. Broker penalties under 19 U.S.C. 1641 and 19 C.F.R. Part 111 for failure to exercise responsible supervision and control, or for a recordkeeping lapse, are assessed against the broker's license independently of any importer penalty, so a customs broker needs counsel separate from the importer of record. Our customs attorney Los Angeles responds to the pre-penalty notice, builds the responsible-supervision compliance record, and negotiates mitigation before the matter reaches license revocation. This is distinct from importer liability under 19 U.S.C. 1592. Call (818) 514-7680.

Can reconciliation or a post-summary correction fix an entry I already filed wrong?

Often, yes. If your entry summary contained an estimated value, a pending first sale claim, or an unresolved classification, the ACE Reconciliation program (Entry Type 09) lets you flag the entry and true it up later, and a Post Summary Correction under 19 C.F.R. 174.31 lets you correct an unliquidated entry before liquidation without a formal protest. After liquidation you fall back to a protest under 19 U.S.C. 1514 within 180 days. Our customs attorney Los Angeles chooses the right vehicle so you neither overpay nor expose the company to a 19 U.S.C. 1592 negligence finding. Call (818) 514-7680.

How do I get certainty on a tariff classification before I import through Los Angeles?

You obtain certainty by requesting a binding ruling from CBP under 19 C.F.R. Part 177, which fixes the Harmonized Tariff Schedule classification, value, country of origin, or marking treatment of your product before entry and binds every U.S. port. Our tariff classification attorney Los Angeles drafts the ruling request with the engineering description, samples, and General Rules of Interpretation analysis, and if the National Commodity Specialist Division rules against you, seeks reconsideration or litigates the classification at the U.S. Court of International Trade under 28 U.S.C. 1581(h) or 1581(a). Call (818) 514-7680.

Los Angeles Tariff Lawyer — Related Services & Locations

• Tariff Classification Attorney Los Angeles — HTS code disputes, binding ruling requests, CBP classification defense
• CBP Audit Defense Attorney Los Angeles — Focused Assessment and Quick Response Audit response
• CF-28 & CF-29 Notice Attorney Los Angeles — Strategic responses to CBP classification inquiries and penalty notices
• Trade Compliance Attorney Los Angeles 2026 — Import compliance programs and reasonable care documentation
• Long Beach Tariff Lawyer — Port of Long Beach customs attorney (CBP Port 2709)
• Calabasas Customs Attorney — Trembach Law headquarters, serving San Fernando Valley
• San Francisco Customs Attorney — Northern California trade law and Port of San Francisco defense
• San Diego Customs Lawyer — Port of San Diego (CBP Port 2501) tariff defense
• Orange County Tariff Lawyer — Irvine and Santa Ana electronics and tech imports
• All International Trade & Customs Practice Areas

Filed Court of International Trade Actions

Trembach Law Firm is not only admitted to the U.S. Court of International Trade — it files its own IEEPA refund complaints there under 28 U.S.C. § 1581(i), with new complaints filed as importers sign. CBP deployed CAPE Phase 3 — which covers finally liquidated entries for plaintiffs holding a court reliquidation order — on October 6, 2026. As of October 28, 2026 the firm is counsel in 35 actions at the Court of International Trade, docket numbers 1:26-cv-04095, 1:26-cv-04154, 1:26-cv-04156, 1:26-cv-04164, 1:26-cv-04185, 1:26-cv-04248, 1:26-cv-04271, 1:26-cv-04277, 1:26-cv-04300, 1:26-cv-04327, 1:26-cv-04328, 1:26-cv-04335, 1:26-cv-04342, 26-04390, 26-04392, 26-04393, 26-04394, 26-04395, 26-04396, 26-04418, 26-04421, 26-04488, 26-04556, 26-04559, 26-04563, 26-04568, 26-04569, 26-04616, 26-04617, 26-04618, 26-04643, 26-04668, 26-04745, 26-04766, 26-04797 (list and verification: Court of International Trade filings). 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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