Manteca Customs Valuation

Manteca Customs Valuation - International trade, tariff & customs attorneys. CBP defense. Call (818) 514-7680.

International Trade & Customs Law Services

Comprehensive customs and tariff defense for California importers at the Port of Los Angeles, Port of Long Beach, and all U.S. ports of entry. Services include CBP audit defense, tariff classification, customs valuation, Section 301/232/IEEPA tariff strategy, UFLPA forced labor compliance, duty drawback recovery, and Court of International Trade litigation.

Current Tariff Landscape

With effective tariff rates at historic highs, California businesses need experienced trade counsel. We handle Section 301 China tariffs, Section 232 steel/aluminum tariffs, IEEPA tariff refund claims, and reciprocal tariff compliance.

Free consultation for importers: (818) 514-7680.

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.

Frequently Asked Questions

What is customs valuation and why does it matter for Manteca importers?

Customs valuation determines the dutiable value of imported goods, directly affecting duty costs. For Manteca importers in Central Valley logistics hubs, proper valuation of agricultural equipment, food processing machinery, warehousing equipment, and distribution center goods is critical. Undervaluation risks civil penalties under 19 USC § 1592, while overvaluation wastes money. Our Manteca customs valuation attorney ensures compliant, optimized valuation.

How does transaction value work for related-party imports?

Transaction value (the price paid or payable) is the primary valuation method. However, when importer and seller are related parties (common with foreign affiliates and equipment manufacturers), CBP may scrutinize whether the relationship influenced price. Companies must demonstrate the transaction value closely approximates unrelated party sales (test values) or show circumstances of sale indicate acceptable value. Our attorney helps Manteca importers navigate related-party valuation.

What are assists and dutiable royalties in customs valuation?

Assists are goods/services provided by the buyer to the seller free or at reduced cost for production of imported merchandise (tooling, molds, engineering, materials). Assists must be added to transaction value. Royalties paid as a condition of sale for imported goods are also dutiable. Central Valley companies importing branded equipment or paying license fees require careful valuation analysis.

How does transfer pricing affect customs valuation?

Transfer pricing for tax purposes often differs from customs valuation. IRS encourages low transfer prices to minimize U.S. taxable income, while CBP requires dutiable value reflect actual transaction value or acceptable alternatives. Manteca companies with foreign affiliates face complex tension between tax and customs objectives. We help align transfer pricing and customs valuation strategies.

What happens if CBP challenges our customs valuation?

CBP may issue CF-28 (Request for Information) or CF-29 (Notice of Action) challenging declared values. Companies must respond with documentation proving valuation methodology. CBP may also conduct Focused Assessments reviewing valuation practices. Penalties under 19 USC § 1592 can reach gross value of merchandise for negligent, grossly negligent, or fraudulent undervaluation. Our Manteca customs valuation attorney defends these proceedings.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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