Battling Tariff Evasion And Procuring Whistleblower Rewards

The Trump Administration has made tariffs a focal point of America's trade policy landscape. These tariffs impose duties owed on imports into the United States, with the amount owed depending on several factors such as the value of the goods, their classification, and the country of origin of the goods. It is widely expected that the U.S. government will be increasing enforcement actions to prevent unlawful practices in attempts to avoid paying tariffs.

To address the issue of duty evasion, there are several avenues of relief available for companies willing to act as whistleblowers in reporting such violations. First, the Enforce and Protect Act (EAPA) establishes procedures for parties to file claims with U.S. Customs and Border Protection (CBP) alleging that importers have evaded antidumping (AD) or countervailing duties (CVD) on imported goods.¹ Importantly, EAPA allegations are only available where a final antidumping and/or countervailing duty order is