CBP Touts (Some) Dumping Evasion Wins

Aug. 18, 2025
By: Pietro N. Bianchi

The Enforce and Protect Act (“EAPA”) is a law that mandates that Customs investigate allegations that importers are “evading” antidumping and/or countervailing duties in the United States. For EAPA purposes “evading” means not paying the duties notwithstanding the fact that they are due. Customs has a whole page dedicated to EAPA, as well as statistics regarding EAPA cases.

Nevertheless, CBP recently made a special announcement regarding two “huge” EAPA cases. These were (1) a large amount of unpaid duties discovered; and (2) “the largest EAPA case in its history.” The announcement states that $400 million in unpaid trade duties were uncovered from January 20 to August 8, 2025. While this creates the impression that EAPA enforcement has increased and that this is a new development, importers have needed to be very mindful of their supply chains when AD/CVD is involved and continue to need to be mindful.

$250 of the $400 million apparently come from one consolidated determination on mattresses from China, which involved 23 U.S. importers. Acting Executive Assistant Commissioner for CBP’s Office of Trade, Susan S. Thomas, stated that CBP has never identified that many importers in a single consolidated EAPA investigation. “Every importer investigated was found in violation, more companies were exposed, and new evasion tactics uncovered.” The case involved several Chinese companies and the transshipment of goods through Indonesia, South Korea, and Vietnam. Transshipment is a scheme to avoid tariffs or other regulations, such as antidumping and countervailing duty orders, that involves purposefully misrepresenting the country of origin of goods and may involve transiting shipments through a third country while performing no or minimal operations there.

All 11 EAPA determinations of evasion made in 2025 thus far were initiated in 2024. Cases continue to be initiated as Customs receives allegations. Importers continue to be the parties liable for these duties without respect to whether they were part of a conspiracy to avoid AD/CVD. Nothing in the press release by Customs changes any of those realities. Therefore, know your suppliers, confirm the operations that are supposed to take place in various countries, and document evidence of that production.

If you have questions about antidumping and countervailing duties, EAPA, or transshipment, do not hesitate to contact an attorney at Barnes Richardson, & Colburn LLP.