top of page


Customs, Tax, and Personal Liability Penalties in US-China Business Ventures
Penalty exposure in US-China business ventures spans CBP customs enforcement, IRS transfer pricing, and personal liability. A Boston attorney explains the risks.

Jeff Chang
May 1510 min read


中美商业合作中的海关、税务和个人责任处罚
中美商业合作中的处罚风险涵盖CBP海关执法、IRS转让定价审查及个人责任。波士顿Chang Law Group为美方进口商、合资企业合伙人和中国持股的美国子公司解析相关法律风险。

Jeff Chang
May 159 min read


CAPE第一阶段:中国商品进口商需要了解的排除规定(4月20日上线)
CBP的CAPE第一阶段将于2026年4月20日上线。深入解读哪些报关单被第一阶段排除,以及为何这些排除规定对中国商品进口商的影响最大。波士顿海关律师为您解析AD/CVD、合并申报、退税和行政诉愿的相关考量。

Jeff Chang
Apr 168 min read


CBP's CAPE System Launches April 20: What Chinese-Goods Importers Need to Know About Phase 1 Exclusions
CBP's CAPE Phase 1 launches April 20, 2026. Learn which entries are excluded from Phase 1 and why the exclusions affect Chinese-goods importers most. Boston customs attorney explains AD/CVD, reconciliation, drawback, and protest considerations.

Jeff Chang
Apr 168 min read


IEEPA Tariff Refunds for Importers of Chinese Goods: What Is Refundable and What Is Not
Importing from China? IEEPA refunds involve AD/CVD exclusions, Section 301 overlap, and IOR issues other importers don't face. Boston customs attorney explains.

Jeff Chang
Mar 205 min read


After the March 6 Conference: IEEPA Tariff Refunds Paused
The CIT paused its IEEPA tariff refund order after CBP said it needs 45 days. The government says importers must sue. But deadlines are still running. Boston customs attorney explains what the March 6 conference means for your entries.

Jeff Chang
Mar 104 min read


IEEPA Tariff Refunds After the Federal Circuit's March 2 Ruling: Costs, Deadlines, and What Importers Need to Do Now
After the Federal Circuit's March 2 ruling, IEEPA tariff refunds are moving forward. Learn what it costs to file at the CIT, key deadlines, and what importers need to do.

Jeff Chang
Mar 411 min read


Supreme Court Strikes Down IEEPA Tariffs: What Importers Need to Know About Getting Refunds
The Supreme Court ruled IEEPA tariffs unlawful. Learn what importers need to do now to pursue refunds, including CIT filing deadlines and documentation requirements. Boston customs attorney.

Jeff Chang
Feb 246 min read
bottom of page