DOJ & DHS Trade Fraud Guide: What Every U.S. Importer Needs to Know
- Annkaren Wambui
- 1 day ago
- 7 min read
🔓 U.S. trade fraud enforcement is intensifying with the new DOJ & DHS Trade Fraud Guide, leading to stricter investigations, increased corporate accountability, and higher compliance expectations.
SUMMARY: The U.S. Department of Justice and Department of Homeland Security have published A Resource Guide to Trade Fraud Enforcement, outlining how existing customs, criminal, and civil enforcement powers will be aggressively used against customs fraud, tariff evasion, forced labor, false origin declarations, undervaluation, and supply chain misconduct. This Guide signals that customs compliance is now a boardroom issue for importers, customs brokers, and trade compliance professionals. |
DOJ & DHS Trade Fraud Guide: A New Era of U.S. Customs Enforcement
For many years, customs compliance has often been viewed as an administrative exercise focused on completing customs declarations correctly and paying the appropriate duties.
The newly published DOJ & DHS Trade Fraud Guide demonstrates that this perception is rapidly changing.
The Guide positions customs fraud as an issue of economic security, national security and public safety, explaining how government agencies intend to coordinate investigations using both civil and criminal enforcement powers.
For businesses importing into the United States, the document provides one of the clearest roadmaps yet of future enforcement priorities.
Why This Guide Matters
The Guide has been produced jointly by the Department of Justice, Department of Homeland Security, Homeland Security Investigations (HSI) and U.S. Customs and Border Protection (CBP) through the Trade Fraud Task Force.
Rather than creating new legal obligations, it explains how existing laws will be enforced more aggressively against businesses that intentionally—or even negligently—fail to meet their customs obligations.
For many businesses, this represents a significant shift in enforcement philosophy.
The Guide makes clear that customs fraud is no longer viewed simply as lost tariff revenue. It is increasingly linked to:
National security
Protection of domestic industry
Public safety
Forced labour enforcement
Economic resilience
Supply chain integrity
Customs Compliance Is Now a Corporate Responsibility
One of the strongest messages throughout the Guide is that customs compliance extends far beyond customs departments. Senior management, compliance teams, procurement, logistics and supply chain professionals all have responsibilities for ensuring imported goods comply with U.S. customs laws.
The Guide stresses that businesses can no longer rely solely on customs brokers or external advisers.
Importers remain legally responsible for the accuracy of:
Customs classifications
Country of origin
Customs valuation
Duty calculations
Supporting documentation
It also makes clear that companies should actively audit suppliers, verify information received throughout the supply chain and maintain effective compliance controls.
Importers Cannot Outsource Responsibility
Many businesses assume that appointing a customs broker transfers responsibility for customs compliance. The Guide confirms this is not the case.
Although customs brokers play a critical role in preparing customs entries, the Importer of Record remains legally responsible for exercising "reasonable care" when providing information to CBP.
Even where brokers prepare declarations, importers remain liable for errors relating to classification, valuation, origin and duty calculations.
This reinforces the importance of:
Internal customs controls
Supplier verification
Accurate master data
Regular customs audits
Accurate Customs Data Is the Foundation of Compliance
The Guide explains that customs enforcement begins with accurate entry data. CBP increasingly relies on electronic customs information submitted through the Automated Commercial Environment (ACE) to assess risk before goods enter U.S. commerce.
Incorrect or misleading information may trigger:
Cargo examinations
Customs holds
Post-clearance audits
Administrative penalties
Criminal investigations
The three most critical customs data elements remain:
HTS classification
Country of origin
Customs value
Errors in any one of these areas can result in significant enforcement action.
Common Trade Fraud Schemes Identified by the Guide
One of the most valuable aspects of the DOJ & DHS Guide is that it clearly identifies the trade fraud schemes that enforcement agencies encounter most frequently.
Understanding these risks enables businesses to strengthen internal controls before problems arise.
Among the highest-risk areas identified are:
False customs valuation
Misclassification under the Harmonized Tariff Schedule (HTS)
False country of origin declarations
Anti-dumping and countervailing duty (AD/CVD) evasion
False free trade agreement claims
Transshipment designed to avoid duties
False invoicing and supporting documentation
Forced labour violations
Sanctions and export control circumvention
Rather than viewing these as isolated customs errors, the Guide explains how they can lead to coordinated investigations involving multiple government agencies.
Forced Labour Enforcement Continues to Expand
The Guide also reinforces the U.S. Government's continued focus on forced labour.
Importers are expected to understand where products originate, who manufactures them and whether any part of their supply chain presents forced labour risks.
Businesses should ensure they maintain:
Supply chain mapping
Supplier due diligence
Traceability records
Bills of materials
Independent verification where appropriate
The message is clear.
Supply chain transparency is becoming just as important as customs documentation.
This reflects a broader global trend as customs authorities increasingly work alongside human rights, environmental and national security agencies.
Civil and Criminal Enforcement Are Becoming More Connected
Historically, many businesses viewed customs penalties as administrative matters.
The Guide demonstrates that customs investigations can now escalate into civil litigation or criminal prosecution where there is evidence of fraud, false statements or deliberate misconduct.
The Guide explains how agencies may use:
Civil customs penalties
False Claims Act proceedings
Criminal investigations
Asset forfeiture
Money laundering legislation
Conspiracy offences
This coordinated enforcement approach significantly increases the potential financial and reputational consequences for non-compliant businesses.
For compliance professionals, this highlights the importance of identifying risks before regulators do.
Practical Actions for Importers
The publication is not intended to discourage international trade.
Instead, it encourages businesses to build stronger compliance programmes capable of identifying risks before they become enforcement issues.
Importers should consider:
✔ Reviewing customs compliance policies.
✔ Conducting periodic customs audits.
✔ Verifying supplier information and supporting documentation.
✔ Reviewing customs classifications and valuation methodologies.
✔ Confirming Rules of Origin and free trade agreement claims.
✔ Strengthening forced labour due diligence procedures.
✔ Providing regular customs compliance training to staff.
✔ Establishing clear internal reporting and escalation procedures.
For many organisations, these actions will not only reduce enforcement risk but also improve supply chain resilience and corporate governance.
Looking Ahead
The publication of the DOJ & DHS Trade Fraud Guide marks an important milestone in U.S. customs enforcement. Rather than introducing new legislation, it provides a clear indication of how existing laws will be applied more consistently and more aggressively across international supply chains.
For importers, customs brokers, freight forwarders, manufacturers and trade compliance professionals, the message is unmistakable: Customs compliance is no longer simply about paying the correct duty.
It is about protecting businesses against financial penalties, safeguarding supply chains, maintaining market access and demonstrating responsible corporate governance.
Organisations that invest in proactive compliance today will be significantly better positioned as customs enforcement continues to intensify.
Sources
U.S. Department of Justice & Department of Homeland Security – A Resource Guide to Trade Fraud Enforcement (July 2026).
U.S. Customs and Border Protection (CBP)
Homeland Security Investigations (HSI)
Department of Justice (DOJ)
📥 Download the Official DOJ & DHS Trade Fraud Enforcement Guide
To complement this Customs Manager PRO analysis, we've included the official 31-page DOJ & DHS Resource Guide to Trade Fraud Enforcement (July 2026). While this article explains the practical implications for businesses, the official guide provides detailed insight into U.S. trade fraud enforcement priorities, investigative powers, and compliance expectations from the DOJ, DHS, CBP and HSI.
⬇️ Download the official guide below.
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#TradeFraud #CustomsCompliance #CBP #DOJ #DHS #TradeCompliance #ImportCompliance #ImportExport #CustomsBroker #SupplyChain #ForcedLabour #RulesOfOrigin #TariffClassification #CustomsValuation #TradeLaw #InternationalTrade #RiskManagement #CorporateCompliance #GlobalTrade #CustomsManager
Author:
Ann Karen | Growth Partner at Customs Manager Ltd.
Updated: July 2026
Disclaimer
This blog is for informational purposes only and does not constitute legal or professional advice. Please consult a customs specialist regarding your specific compliance obligations.
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