A serious step up in civil and criminal enforcement of customs laws, including tariff evasion, False Claims Act violations and duty enforcement is imminent. Developing a compliance program to avoid enforcement exposure is neither difficult nor costly, and a small price to pay to avoid government scrutiny.

• Customs’ increased attention to tariff underpayments, particularly for the new Trump tariffs
• The threatened use of alternative enforcement tools on top of normal Customs penalty procedures, including the FCA and potential criminal penalties
• The increasing incentives for employees, competitors, and other potential relators to become whistleblowers
• The enhanced ability of Customs and plaintiff law firms to target and identify tariff underpayments
• Best practices for compliance program updates/improvements to ensure correct protocols are in place to avoid violations amid increased CBP scrutiny