Transportation and exportation T&E affects how customs entries are filed and how duty is calculated and paid. Correct application can reduce landed cost; incorrect application creates exposure to penalties under 19 USC 1592 and the loss of refund opportunities.
This guide covers transportation and exportation T&E for U.S. importers as of 2026, with current Section 122 surcharge expiry July 24, 2026 in mind.
For SMB importers, the practical questions are how the rule applies, what filings or documentation are needed, what the risks are, and what mitigation paths exist.
What it is
Transportation and exportation T&E is a topic that affects how importers handle U.S. customs entry, tariff exposure, and compliance obligations.
Why it matters now
Current trade-policy environment (Section 122 surcharge, Section 232/301 expansions, IEEPA refund window through Feb 24, 2026) makes correct application of this rule directly tied to landed cost.
How it applies in practice
Apply by reviewing your specific imports against the rule. CBP entry filings, classification determinations, and supporting documentation must reflect the rule consistently.
Common errors and risks
Typical issues include misclassification, missing documentation, or failure to apply the rule consistently across SKUs. Penalties under 19 USC 1592 can reach 4x the underpaid duty for negligence.
How we help
Tariff exposure assessment, classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.
Frequently asked questions
How urgent is this?
Section 122 surcharge expires July 24, 2026, so action this year is most cost-effective. IEEPA refund window closes February 24, 2026.
What does it cost to engage?
Tariff exposure assessment ranges from $2,500 to $7,500 depending on volume and SKU count. Refund filing on contingency for claims above $50,000.
Will this affect my customs broker relationship?
No. We are independent of brokerage. We work alongside your broker on classification, valuation, and refund matters.
How long does an engagement take?
Initial assessment in 2 to 3 weeks. Refund claims process through CAPE in 6 to 12 months depending on CBP backlog.
What is the next step?
Book a 15-minute scoping call. We review your top 5 to 10 SKUs and identify the most material exposure.
Get started
Book a 15-minute scoping call to discuss your situation.