U.S. customs. Inbound investment & tax. Cross-border estates.
For businesses and families bringing goods, capital and wealth into the United States: customs and trade, company structure and tax planning, pre-immigration planning, and cross-border estates — handled directly by your attorney, in English or Chinese.
Licensed in CA · TX · FL · DC · NY · U.S. Tax Court · U.S. Court of International Trade
About Us
U.S. Counsel. A Cross-Border Perspective.
Concord & Wisdom, APC advises businesses and families on U.S. customs and international trade, regulatory compliance, international tax, and cross-border estates.
From a shipment or investment to the transfer of family wealth, we consider the legal and tax questions together. Based in Pasadena, California, we work with clients in English and Chinese.
Meet Cynthia Wu
Practice areas
Scope of practice
Each practice page sets out the scope of representation, how a matter proceeds, and what to send for an initial review.
Customs & trade
Customs Compliance & Trade Regulation
- Cargo holds, inspections and seizures
- Petitions for relief, protests and administrative review
- Classification, valuation, origin and marking
- Customs audits, penalties and enforcement
Import compliance
Import Compliance & Regulatory Filings
- FDA, USDA, EPA, DOT, FCC and CPSC entry filings
- Import permits, registrations and product admissibility
- Label, document and declaration consistency
- Agency inquiries, holds and corrective action
Export controls
Export Controls & Sanctions Compliance
- EAR classification and licensing paths
- Restricted-party, end-user and end-use diligence
- OFAC sanctions and high-risk transactions
- Investigations, enforcement and voluntary disclosure
Investment & tax
U.S. Investment & International Tax
- U.S. market entry and entity structure
- Cross-border investment, holding structures and cash flow
- International tax and transfer-pricing support
- Cross-border contracts, supply chain and ongoing compliance
Wealth & succession
Cross-Border Wealth & Succession
- Family trusts, estate planning and asset protection
- Cross-border wealth planning and global asset holding
- Business succession and family governance
- Immigration, tax and family-member status coordination
Tariff refunds
Tariff Refunds & CIT Litigation
- Entry-by-entry refund assessment
- Liquidation and protest history review
- IEEPA refund matters and administrative claims
- Court of International Trade litigation
Business
Business & U.S. Investment
- Entity formation and ownership structures
- Commercial agreements and transactions
- Foreign investment in U.S. businesses
- Business succession and transaction–tax coordination
Tax
Tax Controversy & Compliance
- IRS notices, examinations and collections
- FBAR and foreign-asset reporting
- Foreign trusts, gifts and inheritances
- Pre-immigration planning and 1031 exchanges
Probate
Probate, Trust Administration & Guardianship
- Probate administration
- Trust administration and trustee guidance
- Conservatorship and guardianship
- Estates with heirs or assets abroad
Research & publications
Articles and commentary
-
U.S. Assets, Non-U.S. Families: Begin With Status and Ownership
Income-tax residency and estate-tax domicile are different questions. Cross-border planning starts by mapping each family member’s status and exactly how each U.S. asset is owned.
Cynthia Wu · 2 min read -
IEEPA Tariff Refunds: Begin With the Entry Record
The importer of record, each entry’s liquidation history and any prior filings set the starting point for a tariff refund review — not a headline about a court ruling.
Cynthia Wu · 2 min read -
When CBP Holds Your Shipment: What to Gather First
Start with the written notice, the entry documents and a clear timeline. An examination, a detention and a seizure are different procedures, and the response depends on which one you are facing.
Cynthia Wu · 2 min read
News
Recent customs results.
- 2025
More than $10 million in detained merchandise released
In 2025, Cynthia Wu represented importers in U.S. Customs and Border Protection (CBP) detentions that resulted in the release of merchandise valued at more than $10 million. This is merchandise value, not a refund or damages award.
- 2025
Approximately $90,000 in seized merchandise recovered
In 2025, a petition for relief to CBP recovered seized merchandise valued at approximately $90,000.
Figures are merchandise value, not refunds or damages awards. Past results do not guarantee future outcomes.
Frequently asked questions
Questions clients ask first
U.S. Customs (CBP) detained my shipment. What happens next and how fast must I act?
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.
Can importers get refunds of IEEPA tariffs?
Refunds of duties collected under the International Emergency Economic Powers Act (IEEPA) depend on court rulings after Learning Resources v. Trump and on how CBP and the Court of International Trade implement them. Eligibility and procedure can turn on each entry’s liquidation status and on protest deadlines, so importers should list all affected entries, track liquidation dates and preserve protest rights now. Attorney Cynthia Wu has written and spoken on IEEPA refunds in 2026; see the Publications page for current analysis.
Do non-U.S. persons owe U.S. estate tax on U.S. real estate?
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).
Does a signed trust automatically own all of my assets?
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.
Initial inquiry
Start by telling Grace what happened
Grace is our virtual intake assistant. She asks general questions about your matter — what happened, when, and any notices or deadlines — and can help you book a consultation. She does not provide legal advice.
