Към основното съдържание

#customs

Митници

Съответствие с U.S. Customs and Border Protection, HTS класификация, процедури по внос, брокери и отговорности на вносителя

EUDR for Small U.S. Exporters: What the EU Deforestation Regulation Means for Coffee, Cocoa, Wood, and Rubber Shipments

The EU Deforestation Regulation now takes effect December 30, 2026 for large operators and June 30, 2027 for micro and small businesses — covering coffee, cocoa, rubber, wood, cattle, soy, and palm oil exports to the EU. Small U.S. exporters must file due diligence statements with plot-level GPS data via TRACES NT or face fines of at least 4% of EU turnover; Commission simplifications cut compliance costs an estimated 75%.

The BIS Affiliates Rule: What 50% Ownership Means for Small Exporters Before November 2026

Starting November 10, 2026, the BIS Affiliates Rule extends Entity List and MEU List restrictions to any company 50% or more owned by listed entities — aggregated across owners and traced through corporate layers. Here's what small exporters need to do about screening, Red Flag 29, and documentation before the stay ends.

USTR's Forced-Labor Section 301 Tariffs: What 10–12.5% Duties on 60 Economies Mean for Small Importers

In June 2026, USTR concluded 60 simultaneous Section 301 investigations and proposed additional tariffs of 10% (economies with an unenforced forced-labor import ban, including Canada, Mexico, and the EU) or 12.5% (the 54 economies with no ban, including China, India, and Vietnam) — duties that stack on top of existing Section 232, IEEPA, and China 301 rates. Here is who is on each list, how the surcharge compounds landed cost, and five steps small importers should take before the final rate publishes.

The USMCA Joint Review Started July 2026: A Small Business Guide to Tariff Risk

The USMCA's mandatory six-year joint review began July 1, 2026, giving the US, Mexico, and Canada until 2036 to decide whether to extend the agreement—small businesses claiming preferential tariff treatment should audit certificates of origin now, since a paperwork gap can be treated as customs fraud during heightened review-period scrutiny.

Customs Broker and Freight Forwarder Bookkeeping: Duty Trust Funds, Drawback Recordkeeping, and Why an Import Duty Isn't Your Expense

Under 19 CFR 111.29, customs brokers must book client duty payments as liabilities, remit funds to CBP within five working days, and furnish a written accounting statement within 60 calendar days — a discipline that also protects duty drawback claims, which can recover up to 99% of duties paid on later-exported goods.

Wine and Spirits Importer Bookkeeping: TTB Bonded Inventory, CBMA Refunds, Currency Hedging, and Depletion KPIs

How wine and spirits importers and beverage distributors build defensible books—segregating bonded vs. tax-paid inventory, accruing CBMA excise tax refunds under ASC 450, remeasuring foreign-currency payables under ASC 830, reconciling TTB Form 5000.24 to the general ledger, and tracking the cases-per-rep, depletion rate, and gross-profit-per-case KPIs the industry actually lives by.