U.S. customs. Inbound investment & tax. Cross-border estates.

Under 19 U.S.C. § 1499(c), CBP generally has 5 business days after goods are presented for examination to release or detain them, and must send a notice of detention explaining the reason. If CBP makes no decision within 30 days after presentation, the goods are treated as excluded and the importer can file a protest. The fastest path to release is usually a prompt, well-documented response: commercial invoice, packing list, proof of origin, and any agency certificates (FDA, FCC, CPSC, EPA). Detention responses are time-sensitive, so contact an attorney as soon as you receive a notice.

Yes, in many cases. After the Supreme Court’s decision in Learning Resources v. Trump, CBP opened a refund process called CAPE in April 2026. The importer of record, or the broker that filed the entries, submits a CAPE Declaration in ACE, and must first enroll for ACH refunds. CBP is opening CAPE in phases by entry status. For entries that are already finally liquidated, CAPE currently accepts claims only from importers that sued at the Court of International Trade and obtained a reliquidation order. A post-summary correction is not the route for these refunds. Start by listing every affected entry and its liquidation status. Attorney Cynthia Wu has written and spoken on IEEPA refunds in 2026; see the Publications page.

Yes. A nonresident alien (for estate-tax purposes, someone not domiciled in the U.S.) is subject to U.S. estate tax on U.S.-situs assets such as U.S. real estate and stock of U.S. companies, but the exemption is effectively only US$60,000 — far lower than for U.S. citizens and residents — and the executor generally needs to consider Form 706-NA when U.S.-situated assets exceed US$60,000 at death. Estate-tax status turns on domicile, which is different from income-tax residency. Ownership structures, certain trusts, treaties and insurance can change the result, and each has income-tax trade-offs. Attorney Cynthia Wu wrote on this topic in Los Angeles Lawyer (January 2026).

No. Signing a trust document does not move every asset into it. Asset titles and beneficiary designations should be reviewed, and funding or coordination steps — such as retitling real estate or accounts — may be needed for the trust to work as intended.

An FDA Notice of Action explains why goods are detained or refused and gives a short date to respond. Depending on the reason, options may include submitting evidence that the product complies, relabeling or reconditioning under an approved plan, exporting the goods, or destruction. Missing the response date usually leads to refusal. Send us the notice and the product documents right away.

Not always. Assets held in a funded living trust, joint-tenancy property and accounts with named beneficiaries usually pass without probate. Smaller estates may qualify for simplified procedures below a statutory threshold. Larger estates titled in the decedent’s own name generally need a court probate. Heirs or assets outside the U.S. add document and tax steps, which we coordinate.