San Diego Customs Attorney | Otay Mesa CBP

San Diego customs attorney for Port of San Diego and Otay Mesa importers — CBP defense, IEEPA/CAPE tariff refunds, USMCA, and CIT litigation.

Updated October 30, 2026. A customs attorney San Diego importers hire defends businesses in disputes with U.S. Customs and Border Protection and recovers overpaid tariffs. Trembach Law is the customs lawyer and tariff attorney San Diego companies call for CAPE or IEEPA refund declaration filing, CBP penalty defense, HTS tariff classification, customs seizure release, CF-28 and CF-29 response, UFLPA detention defense, USMCA maquiladora compliance, and Court of International Trade litigation. Attorney Anatolii Trembach holds California Bar #349304, an LL.M. from USC Gould School of Law, with a Business Law Certificate, and admission to the U.S. Court of International Trade. Free same-day consultation: (818) 514-7680.

When Should I Hire a Customs Attorney in San Diego?

You should hire a customs attorney San Diego whenever CBP issues a CF-28 Request for Information, a CF-29 Notice of Action, a penalty notice under 19 U.S.C. § 1592, a seizure or detention notice, a UFLPA forced-labor hold, or a Focused Assessment audit notification — or whenever you need to recover IEEPA, Section 301, or Section 232 tariff overpayments. As the CBP attorney San Diego importers rely on, Trembach Law serves Port of San Diego (CBP Port 2501), the Otay Mesa Commercial Port of Entry, San Ysidro, Tecate, and the Calexico and Imperial Valley crossings. We work alongside your existing customs broker; we do not replace your broker. Call (818) 514-7680 for a free consultation.

CAPE or IEEPA Refund Declaration Attorney San Diego — How to Recover Your Tariffs

The CAPE refund declaration attorney San Diego importers need helps recover IEEPA duties paid between February 4, 2025 and February 20, 2026, after the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. As an IEEPA tariff refund attorney San Diego and a tariff refund recovery law firm, Trembach Law works two parallel pathways: (1) CAPE Phase 1 (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 bank enrollment under 19 CFR Part 24; and (2) customs protests under 19 U.S.C. § 1514 within 180 days of liquidation for liquidated entries. The 180-day protest deadline is absolute and cannot be extended. Call (818) 514-7680 for a free refund eligibility review.

Section 122 Sunset, Section 232 & Section 301 Tariff Attorney San Diego

As a Section 122 tariff sunset attorney and tariff attorney San Diego importers consult for every active tariff program, Trembach Law counsels clients on the termination of the global 10 percent Section 122 import surcharge on July 24, 2026 under the 150-day statutory cap in 19 U.S.C. § 2132(a), and on the contingency in which the Federal Circuit affirms the May 7, 2026 Court of International Trade ruling that the tariff exceeded the President's authority. As a Section 232 steel aluminum tariff lawyer, we handle the 50 percent national-security tariffs on steel, aluminum, and copper derivative articles under HTSUS Chapters 72, 73, 74, and 76. As a Section 301 China tariff attorney San Diego, we file exclusion petitions and pursue HTS reclassification and country-of-origin restructuring to reduce China tariff exposure. Call (818) 514-7680.

Otay Mesa Customs Attorney — San Ysidro, Tecate, Calexico, Chula Vista & National City Border Defense

As the Otay Mesa customs attorney and Otay Mesa Commercial Port of Entry lawyer importers retain for cross-border manufacturing, Trembach Law represents clients at every San Diego–region land port: the San Ysidro customs attorney work for small-cargo and passenger crossings, the Tecate customs attorney work for Baja California maquiladora trade, the Calexico customs lawyer work for Imperial Valley produce and electronics crossings, and the Chula Vista customs attorney, National City customs lawyer, and Imperial Beach customs attorney work for South Bay importers of record. We act as a customs attorney near me San Diego for businesses across San Diego County — from downtown San Diego, La Jolla, and Mission Valley to Carlsbad, Escondido, El Cajon, Oceanside, and Vista — and we coordinate with your licensed customs broker rather than replacing them. Call (818) 514-7680.

San Diego and Otay Mesa trade key numbers, with sources

San Diego and Otay Mesa trade key numbers, with primary sources (checked October 21, 2026)
ItemFigureSource
Otay Mesa incoming truck crossings from Mexico, 2025990,111 (1,059,759 in 2024; down 6.6 percent); 13.0 percent of all incoming truck crossings at U.S.–Mexico border portsU.S. DOT, Bureau of Transportation Statistics, Border Crossing Data Annual Release: 2025
Otay Mesa average peak-hour truck wait, 202555 minutesBureau of Transportation Statistics, Transborder Freight Data Annual Report: 2025
U.S. goods trade with Mexico, 2025An estimated $871.6 billion (exports plus imports); U.S. goods trade deficit with Mexico $197 billionOffice of the U.S. Trade Representative, Mexico
Port of San Diego maritime cargo, fiscal year 2024About 2.36 million metric tons, including about 362,000 imported vehiclesPort of San Diego, Maritime Month
Import record retention5 years from the date of entry for records that relate to an entry19 C.F.R. § 163.4

Industry-Specific Customs Counsel — Amazon FBA, Biotech, Medical Devices, Semiconductors, Craft Breweries & E-Commerce

San Diego's economy makes industry-specific counsel essential. As an Amazon FBA importer customs attorney San Diego, we handle Section 321 de minimis elimination compliance, importer of record (IOR) setup, and CBP penalty defense for online sellers. As a biotech customs attorney San Diego and medical device import attorney San Diego, we handle FDA prior-notice coordination, dual-use Export Administration Regulations (EAR) classification, and royalty/license-fee customs valuation for life-sciences importers in Sorrento Valley and Torrey Pines. As a semiconductor customs attorney San Diego, we advise Qualcomm-adjacent suppliers and chip importers on HTSUS Chapter 85 classification, BIS export controls, and Section 301 exclusion strategy. As a craft brewery imports customs attorney San Diego, we handle TTB/CBP malt, hops, and barrel imports for the city's brewing corridor. As an e-commerce import lawyer San Diego, we draft compliant duty/IOR programs for Shopify, BigCommerce, and DTC brands. As a foreign trade zone (FTZ) attorney San Diego, we counsel FTZ 153 (San Diego) and FTZ 257 (Imperial County) operators on activation, admission, and CBP reconciliation. Call (818) 514-7680.

Customs Bond, ISF 10+2, Importer of Record & Reasonable Care — Customs Compliance Attorney San Diego

As a customs bond attorney San Diego, we audit single-entry and continuous bond sufficiency, defend CBP bond stacking orders, and litigate liquidated-damages claims. As an ISF 10+2 compliance attorney San Diego, we resolve Importer Security Filing late, inaccurate, and missing-data penalties up to $5,000 per violation under 19 C.F.R. § 149.2. As an importer of record attorney San Diego, we structure IOR responsibilities, power-of-attorney delegation to brokers, and reasonable-care procedures under 19 U.S.C. § 1484 that protect you when a broker error triggers a CBP claim. As an EAPA transshipment defense attorney San Diego, we defend Enforce and Protect Act allegations of antidumping and countervailing duty evasion. As a customs protest attorney 19 U.S.C. § 1514 San Diego, we preserve every 180-day liquidation deadline. Call (818) 514-7680.

CBP Penalty, Seizure & Prior Disclosure Defense — Customs Attorney San Diego

As a CBP 1592 penalty attorney and customs penalty lawyer San Diego, Trembach Law defends importers against penalties under 19 U.S.C. § 1592, which can reach up to the domestic value of the merchandise for fraud. As a customs prior disclosure attorney, we file disclosures under 19 U.S.C. § 1592(c)(4) before CBP opens a formal investigation, reducing exposure to interest on lost revenue only. As a customs seizure attorney San Diego and customs fraud defense lawyer, we file petitions for relief under 19 U.S.C. § 1618 and pursue emergency cargo release at the Otay Mesa Commercial Port of Entry. As a CF-28 and CF-29 response attorney, we draft responses with HTS classification analysis, supplier specifications, and binding ruling citations within CBP's strict 30-day windows. Call (818) 514-7680.

What is the maximum CBP penalty under 19 U.S.C. § 1592?

It depends on the culpability level. Fraud carries up to the domestic value of the merchandise. Gross negligence carries up to the lesser of the domestic value or four times the lost duties, taxes, and fees, and negligence up to the lesser of the domestic value or two times. A timely prior disclosure lowers each ceiling.

Maximum civil penalties under 19 U.S.C. § 1592 by culpability level, with and without a prior disclosure
Culpability levelMaximum civil penaltyAuthority
FraudUp to the domestic value of the merchandise19 U.S.C. § 1592(c)(1)
Gross negligenceUp to the lesser of the domestic value or four times the lost duties, taxes, and fees; if duty assessment was not affected, 40 percent of the dutiable value19 U.S.C. § 1592(c)(2)
NegligenceUp to the lesser of the domestic value or two times the lost duties, taxes, and fees; if duty assessment was not affected, 20 percent of the dutiable value19 U.S.C. § 1592(c)(3)
Negligence or gross negligence, with a prior disclosureInterest on the lost duties, taxes, and fees, if the unpaid amount is tendered on time19 U.S.C. § 1592(c)(4)
Fraud, with a prior disclosure100 percent of the lost duties, or 10 percent of the dutiable value if duty assessment was not affected, if the unpaid amount is tendered19 U.S.C. § 1592(c)(4)

HTS Classification, Customs Valuation, USMCA & UFLPA — Trade Compliance Attorney San Diego

As an HTSUS tariff classification attorney, Trembach Law defends HTS code determinations, files binding ruling requests under 19 C.F.R. Part 177, and litigates classification disputes. As a customs valuation and country-of-origin attorney, we apply transaction value, first sale, and substantial-transformation rules under 19 C.F.R. Part 134 to reduce dutiable value. As a USMCA compliance attorney, we structure rules-of-origin qualification, Article 4.5 Labor Value Content, and certificate-of-origin verification for the cross-border maquiladora supply chains that move through Otay Mesa daily. As a UFLPA detention attorney, we prepare clear-and-convincing evidence packages to release forced-labor holds. As an antidumping and countervailing duty (AD/CVD) attorney, we handle scope rulings, new shipper reviews, and Commerce Department administrative reviews. As a trade compliance attorney San Diego, we build CBP reasonable-care programs. Call (818) 514-7680.

Frequently Asked Questions — Customs Attorney San Diego 2026

How much does a customs lawyer cost in San Diego?
Trembach Law offers a free initial consultation. Typical flat fees: CAPE Phase 1 preparation ($1,500-$3,500), customs protests under 19 U.S.C. § 1514 ($2,500-$7,500), binding ruling requests ($3,500-$10,000), prior disclosures under 19 U.S.C. § 1592(c)(4) ($5,000-$15,000), and CF-28/CF-29 responses ($1,500-$5,000). Qualifying IEEPA tariff refund recovery is handled on contingency — no upfront fee. Complex audits, UFLPA detention defense, and Court of International Trade litigation are billed at transparent hourly rates. Call (818) 514-7680.
Is a customs attorney different from a customs broker?
Yes. A customs broker (licensed under 19 C.F.R. Part 111) files entries and pays duties as a routine commercial service. A customs attorney San Diego 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. You need a customs attorney whenever CBP issues a CF-28, CF-29, penalty, seizure, UFLPA detention, or audit notice. Call (818) 514-7680.
Which San Diego attorney handles IEEPA tariff refund claims?
Anatolii Trembach (CA Bar #349304, LL.M. from USC Gould School of Law, with a Business Law Certificate, U.S. Court of International Trade admitted) at Trembach Law is the customs attorney San Diego importers choose for IEEPA tariff refund recovery through CAPE Phase 1 filing, CBP protest litigation, and CIT representation. Call (818) 514-7680 for a free eligibility assessment.
Can a San Diego customs lawyer help small importers and Amazon FBA sellers?
Yes. Trembach Law is the customs lawyer for small importers, Amazon FBA sellers, Shopify and e-commerce brands, and first-time importers across San Diego County — including those affected by the elimination of the Section 321 de minimis exemption on August 29, 2025. We handle importer-of-record setup, HTS classification, and CBP penalty defense. Call (818) 514-7680.
What does the CAPE refund declaration attorney San Diego do at the Otay Mesa border?
The CAPE refund declaration attorney San Diego prepares and files Customs Automated Post Entry (CAPE) Phase 1 submissions through the CBP CAPE portal (opened April 20, 2026 per CBP CSMS #68340863) on unliquidated entries and entries within 80 days of liquidation, recovers IEEPA duties paid between February 4, 2025 and February 20, 2026, and runs parallel 19 U.S.C. § 1514 protests on liquidated entries. For Otay Mesa importers, the attorney also coordinates the ACE ABI entry summary corrections needed to align the CAPE filing with the underlying CBP Form 7501. Call (818) 514-7680.
How should I respond to a CF-28 notice from CBP in San Diego?
An effective CF-28 response answers a CBP Request for Information within the 30-day window with HTS classification analysis, supplier specifications, binding ruling citations, valuation evidence, and origin documentation that closes the inquiry before it escalates to a CF-29 Notice of Action or a Pre-Penalty Notice under 19 U.S.C. § 1592. Trembach Law handles CF-28 responses for Port of San Diego, Otay Mesa, San Ysidro, Tecate, and Calexico entries. Call (818) 514-7680.
How does a USMCA compliance attorney San Diego support maquiladora cross-border operations?
A USMCA compliance attorney San Diego structures the rules-of-origin qualification (tariff shift, regional value content, and Article 4.5 Labor Value Content for automotive), drafts and audits the USMCA certificate of origin, prepares verification responses for CBP and SAT verifications, and defends post-entry duty assessments on cross-border maquiladora flows through Otay Mesa, Tecate, and Calexico. We also coordinate IMMEX, drawback, and FTZ 153/257 elections to optimize total landed cost. Call (818) 514-7680.
What is the difference between a CBP penalty defense attorney San Diego and a customs broker?
A customs broker (licensed under 19 C.F.R. Part 111) files entries, classifies merchandise, and tenders duties. A CBP penalty defense attorney San Diego represents the importer in adversarial proceedings: Pre-Penalty Notices under 19 U.S.C. § 1592, mitigation petitions under 19 C.F.R. Part 171, prior disclosures under 19 U.S.C. § 1592(c)(4), customs seizures under 19 U.S.C. § 1595a, UFLPA detentions, Focused Assessment audits, EAPA investigations, and Court of International Trade litigation. The broker prepares routine filings; the attorney handles the dispute, including the constitutional, statutory, and case-law arguments. Call (818) 514-7680.
Can a Court of International Trade attorney San Diego represent me even if the CIT is in New York?
Yes. The U.S. Court of International Trade sits in New York but has nationwide jurisdiction over customs disputes and conducts most pretrial proceedings remotely. A Court of International Trade attorney San Diego who is admitted to the CIT (as Anatolii Trembach is) can file your protest denial appeal, classification action, AD/CVD challenge, or constitutional tariff challenge from San Diego and appear at the CIT for any required hearings. Call (818) 514-7680.
What does a UFLPA detention defense attorney San Diego do when CBP holds my cargo?
The UFLPA detention defense attorney San Diego prepares the clear-and-convincing evidence package required to rebut the Uyghur Forced Labor Prevention Act (Public Law 117-78) rebuttable presumption, including supply-chain tracing, third-party social audits, supplier mapping back to raw materials, isotope or DNA testing where relevant, and a written submission to CBP's Forced Labor Division. We also litigate WRO and UFLPA holds and file emergency motions at the CIT when release is wrongfully denied. Call (818) 514-7680.
Does a customs valuation transaction value attorney San Diego help with related-party pricing?
Yes. A customs valuation transaction value attorney San Diego applies the transaction-value hierarchy of 19 U.S.C. § 1401a, defends related-party pricing using the circumstances-of-sale and test-values methods, structures first-sale-for-export programs, allocates assists (tooling, dies, engineering), and analyzes royalty and license-fee dutiability — particularly for biotech and medical-device importers in Sorrento Valley. Call (818) 514-7680.
Is a foreign trade zone (FTZ) attorney San Diego useful for cross-border manufacturing?
Yes. For San Diego importers, FTZ 153 (San Diego) and FTZ 257 (Imperial County) can defer, reduce, or eliminate duties on imported components, support weekly entry savings, and pair with USMCA and duty drawback. A foreign trade zone (FTZ) attorney San Diego handles activation, admission applications, reconciliation, and CBP audit defense for zone operators. Call (818) 514-7680.

San Diego Customs Lawyer — 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 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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