USE CASE · U.S. CUSTOMS & TARIFFS
U.S. Tariffs and Import Laws for German Companies
New or increased U.S. import duties can directly impact German companies’ cost calculations, supply chains, and market access. What matters is not only the published duty rate, but also how a product is classified, valued, and assigned to its country of origin.
We assist companies from Germany and the DACH region with the legal analysis of U.S. tariffs and import issues. Matthias Schuhmacher and Raphael Tautz coordinate German-language support and the case-by-case involvement of additional U.S. legal expertise.
The Case at a Glance
Background
A company exports goods to the U.S. or needs to respond to new tariffs, CBP inquiries, or changes in 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 with U.S. law.
Your Situation
When it comes to the actual customs duty burden, 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 implemented, companies often have to determine on short notice which products are affected, who the importer of record is, and whether their supply chain, procurement, or corporate structures need to be adjusted.
Our Support
We organize product data, shipping routes, and transaction documents, and review the customs-related issues associated with the specific import. This may include tariff classification, origin, customs value, additional duties, and responses to inquiries from U.S. Customs and Border Protection (CBP).
Options such as the first-sale rule, foreign trade zones, or changes to the supply chain are considered only to the extent that they align with the actual business model. The goal is to establish a legally sound and operationally feasible import structure.
Carefully Examine the Impact of U.S. Tariffs
Please describe the product, the shipping route, and the current customs issue to Matthias Schuhmacher and Raphael Tautz. We will determine which documents are needed for an initial classification and which U.S. legal expertise should be consulted.
Understanding U.S. Tariffs and Import Compliance
The actual burden depends on the product, country of 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 country of origin with reasonable certainty in accordance with U.S. customs law.
HTS classification assigns goods to a tariff line in the Harmonized Tariff Schedule. Product characteristics, materials, function, and manufacturing processes can be decisive factors in this process. The classification affects the duty rate and any additional measures that may apply.
Furthermore, the country of origin is not always the same as the country of shipment. In the case of multi-stage supply chains, it is necessary to determine where the relevant manufacturing or processing takes place and what documentation is required.
Customs Valuation and Additional Duties
Review customs value, license fees, and Section 232/301 measures.
The customs value serves as the basis for many import duties. In addition to the purchase price, other payments or contributions may be relevant, depending on the structure of the transaction. Under certain conditions, license fees may also affect the customs value.
Section 232 and Section 301 tariffs, as well as new or increased import duties, must be reviewed on a product- and country-of-origin-specific basis. We determine which measures apply to the specific import and what documentation is required.
First Sale Rule and Foreign Trade Zones
Align customs strategies with the actual business model.
Under certain conditions, the first-sale rule may apply to multi-step transactions. It requires robust documentation and a review 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 feasible depends on import volume, processing, storage, and operational procedures.
CBP Inquiries, Audits, and Import Compliance
Document import processes and be prepared to respond to inquiries from government agencies.
CBP may review information regarding tariff classification, origin, customs value, or import documentation. Companies should establish responsibilities, data sources, and communication channels early on and consistently prepare the requested information.
We provide support in classifying CBP inquiries and establishing import compliance processes. In the event of changes to customs regulations, we also evaluate potential adjustments to supply chains, contract models, and U.S. structures.
Your Contacts
Matthias Schuhmacher and Raphael Tautz are the primary German-speaking points of contact for companies from Germany and the DACH region. They coordinate the review of specific customs and import issues, drawing on the necessary expertise in U.S. 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 for a reliable classification.
This assigns a good to a tariff line in the U.S. Customs Tariff. This line determines the standard duty rate and may be relevant for additional measures.
The specific manufacturing and processing steps are what matter. The country of shipment or the seller's place of business does not automatically determine the customs origin.
These are additional U.S. customs measures based on legislation. Whether they apply depends, among other things, on the product, tariff line, and country of origin.
Depending on the flow of goods, legally permissible strategies such as the first-sale doctrine, foreign trade zones, or adjustments to the supply chain may be considered. Requirements and documentation must be evaluated on a case-by-case basis.
Additional Information
Impact of royalty payments on customs duties payable when importing goods into the USA
U.S. Business Law
German-language consulting on business matters under U.S. law.
Corporate & Transactions
U.S. structures, contracts, and transactions.
contact
Discuss your specific customs and import situation with us.
German 
English (United States) 
English (UK)