25 February 2026

Managing U.S. tariff risk: Administrative and judicial remedies for companies

1 min read

EU businesses are increasingly affected by the United States’ assertive use of tariffs, including additional duties such as the “Trump tariffs”.

EU businesses are increasingly affected by the United States’ assertive use of tariffs, including additional duties such as the “Trump tariffs”. Yet many companies are not fully aware of the administrative and judicial remedies available when U.S. Customs and Border Protection (CBP) makes errors or adopts controversial positions on HTSUS classification, customs value, origin, or exclusions.

In a recent article authored by Trade partner Fabrizio Di Gianni, together with Professor Benedetto Santacroce, and published by major Italian financial daily Il Sole 24 Ore, we outline how importers can:

  1. correct entries via Post Summary Corrections (PSC) before liquidation;
  2. challenge CBP determinations through a protest under Section 514 of the Tariff Act of 1930; and
  3. escalate disputes to the U.S. Court of International Trade and, if needed, the Court of Appeals for the Federal Circuit.

For EU exporters and their U.S. affiliates, understanding and using these tools effectively is now a key component of customs risk management and duty optimisation.

Read the full article below.

Attachments: