Research & publications
Practical perspectives on U.S. trade, tax and cross-border planning.
Articles
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DDP After the New Importer Rules: How Freight Forwarders and Logistics Companies Must Rebuild
Forwarders built the “double clearance, duties included” business by finding importers of record and taking on the risk of holds.
Cynthia Wu · 7 min read -
Selling DDP to the U.S. After the New Importer Rules: A Guide for Chinese Exporters and Manufacturers
For years, “double clearance, duties included” let factories in China ship DDP and leave the importer of record to a forwarder. Executive Order 14411 and CBP’s January 5, 2027 rule change that.
Cynthia Wu · 7 min read -
Importing as a “Foreign Importer of Record” After January 5, 2027: Questions and Answers
CBP’s new rule lets foreign IORs keep importing only if they are CTPAT-validated or use a CTPAT-validated broker, and makes the broker the importer when the foreign party does not own the goods.
Cynthia Wu · 6 min read -
Are You a “U.S. Importer of Record” Under CBP’s New Rule? Questions and Answers
Starting January 5, 2027, every importer must declare whether it is a U.S. IOR or a foreign IOR. The new ownership-and-assets test in 19 C.F.R. part 110, why many U.S.
Cynthia Wu · 6 min read -
Executive Order 14411 Explained: What “Strengthening Customs Enforcement” Means for Importers
Signed June 3, 2026, Executive Order 14411 tells CBP to tighten who may act as importer of record, demand more data, raise bonds, cut penalty mitigation and speed up seizures.
Cynthia Wu · 6 min read -
Owning a U.S. Company from Abroad: Questions and Answers on Setup, Tax Filings and Compliance
For founders and investors outside the United States. LLC or corporation, Delaware or California, the $25,000 Form 5472 trap, how the company and the owner are taxed, California’s $800 tax, BOI reporting after…
Cynthia Wu · 6 min read -
Inheriting from a California Estate While Living Abroad: Questions and Answers
When a loved one in California dies and the heirs live in China or elsewhere. Whether probate is needed, the 2025 small-estate limits, serving as executor from abroad, statutory fees, creditor deadlines…
Cynthia Wu · 6 min read -
Got a Letter from the IRS? Questions and Answers on Notices, Audits, Appeals and Tax Court
Which IRS letters can wait and which cannot. CP2000s, audits, 30-day letters, the 90-day notice of deficiency and Tax Court, collection due process, and how long the IRS has to assess and collect.
Cynthia Wu · 6 min read -
U.S. Export Controls and Sanctions: Questions and Answers for Exporters and Their Partners
Whether an item needs a U.S. export license depends on what it is, where it goes, who receives it and how it will be used.
Cynthia Wu · 6 min read -
Shipment Held by FDA, CPSC or Another Agency? Questions and Answers for Importers
Many imports must satisfy an agency other than CBP. What an FDA Notice of FDA Action means, the 10-business-day response window, reconditioning, the 90-day export-or-destroy rule, import alerts, and how CPSC…
Cynthia Wu · 6 min read
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