USE CASE · US CUSTOMS & TARIFFS
US customs duties and import law for German companies
New or increased US import duties could have a direct impact on German companies’ cost structures, supply chains and market access. It is not only the published duty rate that is crucial, but also how a product is classified, valued and attributed to its country of origin.
We assist companies from Germany and the DACH region with the legal assessment of US tariffs and import-related issues. Matthias Schuhmacher and Raphael Tautz coordinate the German-language support and the case-by-case involvement of further US legal expertise.
The case at a glance
Background
A company exports goods to the US or needs to respond to new customs duties, CBP enquiries or changes to supply chains.
Objective
Accurately classify tariff classification, origin, customs value and possible structuring options.
Support
German-speaking contacts coordinate documentation, the import process and compliance checks under US law.
Your situation
When it comes to the actual customs duty liability, HTS classification, country of origin and customs valuation can be just as important as Section 232 or Section 301 measures. Errors can affect import duties, prices and import compliance.
When new customs measures are introduced, companies often have to determine at short notice which products are affected, who the importer of record is, and whether their supply, procurement or corporate structures need to be adjusted.
Our support
We organise product data, supply chains and transaction documentation, and review the customs-related aspects of the specific import. This may include tariff classification, origin, customs value, additional duties and responding to enquiries from US Customs and Border Protection (CBP).
Options such as the first sale rule, foreign trade zones or changes to the supply chain are only considered insofar as they are compatible with the actual business model. The aim is to establish a legally sound and operationally viable import structure.
Carry out a detailed assessment of US customs duties
Please provide Matthias Schuhmacher and Raphael Tautz with details of the product, the delivery route and the current customs issue. We will determine which documents are required for an initial classification and which US legal expertise needs to be consulted.
Understanding US tariffs and import compliance
The actual burden depends on the product, its origin, customs value, import structure and current measures. The following topics highlight typical areas of scrutiny for German exporters.
HTS Classification and Country of Origin
Determine the product and origin with a high degree of certainty in accordance with US customs law.
HTS classification assigns goods to a tariff heading in the Harmonised Tariff Schedule. Product characteristics, materials, function and workmanship may be decisive factors in this process. The classification determines the rate of duty and any additional measures that may apply.
Nor is the country of origin always the same as the country of dispatch. In the case of multi-stage supply chains, it is necessary to check where the relevant manufacturing or processing takes place and what evidence is required.
Customs valuation and additional duties
Check the customs value, licence fees and Section 232/301 measures.
The customs value forms the basis for many import duties. In addition to the purchase price, other payments or supplies may be relevant, depending on the structure of the transaction. Licence fees may also affect the customs value under certain circumstances.
Section 232 and Section 301 tariffs, as well as new or increased import duties, must be assessed on a product- and country-of-origin-specific basis. We determine which measures apply to the specific import and what documentation is required.
The First Sale Rule and Foreign Trade Zones
Align customs strategies with the actual business model.
Under certain circumstances, the first-sale rule may apply to multi-stage transactions. It requires robust documentation and an examination of the specific sales and parties involved.
Foreign Trade Zones and other customs strategies can offer advantages for suitable goods flows. Whether they are economically and legally suitable depends on import volumes, processing, storage and operational procedures.
CBP enquiries, audits and import compliance
Document import processes and be prepared to respond to enquiries from the authorities.
CBP may verify details relating to tariff classification, origin, customs value or import documentation. Businesses should establish responsibilities, data sources and communication channels at an early stage and prepare the requested information in a consistent manner.
We provide support in categorising CBP enquiries and establishing import compliance processes. Where customs regulations change, we also consider possible adjustments to supply chains, contract models and US structures.
Your points of contact
Matthias Schuhmacher and Raphael Tautz are the main German-speaking points of contact for companies from Germany and the DACH region. They coordinate the assessment of specific customs and import issues, drawing on the necessary expertise in US law.
Partner · STEM Practice Group
Your contact in Munich
Partner · STEM Practice Group
Your contact in Munich
Frequently Asked Questions
This depends, in particular, on the HTS classification, country of origin, customs value and any additional measures that may apply. Product and supply chain information is required to ensure a reliable classification.
This assigns a product to a tariff heading in the US Customs Tariff. This heading determines the standard duty rate and may be relevant for additional measures.
The specific stages of manufacture and processing are decisive. The country of dispatch or the seller’s place of business does not automatically determine the origin for customs purposes.
These are additional US customs measures introduced under legislation. Whether they apply depends, amongst other things, on the product, tariff heading and country of origin.
Depending on the flow of goods, legally permissible strategies such as the first-sale rule, foreign trade zones or adjustments to the supply chain may be considered. The requirements and documentation must be assessed on a case-by-case basis.
Further information
Impact of royalty payments on customs duties payable when importing goods into the USA
US Business Law
German-language advice on business matters under US law.
Corporate & Transactions
US structures, contracts and transactions.
contact
Discuss your specific customs and import situation with us.
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