Executive Overview: The Data-Driven Enforcement Shift The US Customs and Border Protection agency’s enforcement activity in 2025 demonstrated a measurable shift toward analytics-driven targeting and fact-intensive verification. CBP issued increasing volumes of CF-28 forms (Customs Form 28, used for fact-finding requests seeking additional information about shipments) and CF-29 forms (Customs Form 29, used for claim…

A Structural Reset in Beef Tariff Policy The United States has finalized a comprehensive trade agreement with Argentina that represents a structural reset in how U.S. tariff policy manages beef supply and pricing. The agreement scraps hundreds of tariffs historically applied to Argentine beef products while simultaneously expanding Argentina’s preferential quota for beef exports to…

Introduction: A Trade Agreement Shaped by Agricultural Sensitivity After years of intensive negotiation, Australia and the European Union have reached a comprehensive free trade agreement that represents a significant recalibration of their bilateral trade relationship. On the surface, the agreement appears straightforward: elimination or reduction of tariffs across goods, improved market access for services, and…
A Transformative Trade Agreement The newly finalized U.S.-Bangladesh trade agreement represents a significant recalibration of American tariff policy toward textile and apparel imports. Under the agreement’s centerpiece provision, textiles and apparel manufactured in Bangladesh from U.S.-origin cotton or fiber receive preferential duty-free treatment, entering the United States at a 0% tariff rate. By contrast, identical…
Sell-side tariff preparation for target companies preparing for sale. Compliance cleanup, refund opportunity capture, audit posture.
Tariff exposure as M&A deal term. Representation and warranties, disclosure schedules, escrow arrangements.
Carve-out and spinoff tariff considerations. New importer setup, broker engagement, USMCA qualification transition.
Tariff R&W structure for M&A deals. Common reps, exceptions, survival periods, materiality scrapes.
Post-close tariff integration. Broker consolidation, classification harmonization, USMCA program integration.
Asset vs stock sale tariff implications. IOR continuity, drawback rights transfer, USMCA Certificate validity, audit history.