In this episode of the International Trade Resource Podcast, host Kim Kirkendall chats with Emmet McGovern, a seasoned trade compliance expert about the often-overlooked but critically important world of importer liabilities and risks. Together, they unpack the role of the Importer of Record, explaining how legal responsibility for declaring goods, paying duties, and maintaining accurate documentation ultimately falls on whoever is listed as IOR. Listeners will gain clarity on why simply relying on your supplier or freight forwarder isn’t enough to shield you from potential penalties.

They then dive into the nuts and bolts of what it takes to stay compliant—everything from choosing the right customs bond (single-entry vs. continuous) to declaring the full ten-digit HTS code, proper valuation of your goods (including assists and tooling fees), and correctly stating the country of origin. Real-world examples of tariff-circumvention schemes, such as undervaluation tricks and transshipment fraud, bring home just how costly even small errors can be.

Next, Kim and her guest walk through best practices for audit preparedness and recordkeeping, emphasizing the five-year retention requirement for documents and they list critical ones for you. They also discuss foreign sellers acting as the Importer of Record or under DDP terms. Finally, listeners are armed with proactive strategies to transform customs compliance from a risk into a competitive advantage.

Key Takeaways:

• Who is legally responsible for accuracy of customs documents and payment of duties.
• The importance of HTS codes and all valuation components.
• How to do self-audits, and prepare for a customs audit.

Episode Sponsors:

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Disclaimer: The content of this podcast is for informational purposes only and does not constitute legal or commercial advice. We provide no guarantee for the accuracy of the information provided. Reproduction or transmission of this podcast is strictly prohibited.

In this episode of the International Trade Resource Podcast, host Kim Kirkendall chats with Diego Montemayor, a seasoned trade compliance expert with over 15 years of global market experience. They dive deep into the sometimes confusing world of country of origin determination—especially when components are sourced, partially assembled, and finished across multiple jurisdictions. Diego lays out the fundamental tests U.S. Customs relies on, from the “substantial transformation” standard to the complementary value‑based analysis, helping listeners understand when and how a product’s origin truly changes ​.

Together, Kim and Diego unpack real‑world scenarios—like a 3D scanner whose electronic modules come from China but undergo welding, software installation, and housing assembly in Mexico—to illustrate how technical complexity and percentage‑of‑value calculations interplay in a COO decision. They also explore landmark rulings, including a flashlight case where pre‑configured components failed the transformation test, and the Harley‑Davidson EU dispute over tariff‑avoidance motives.

Wrapping up, Diego shares best practices for shoring up your COO position: from assembling detailed bills of materials and process documentation, to performing rigorous value‑add analyses and seeking advance customs rulings when in doubt. He warns of common pitfalls—over‑reliance on supplier claims, insufficient paperwork, and jurisdictional nuances—that can leave companies exposed to enforcement actions and unexpected duties​.

Key Takeaways

• Begin every COO assessment with the substantial‑transformation test; escalate to value‑based analysis when complexity or ambiguity arises
• Maintain a “COO file” with bills of materials, processing step descriptions (e.g., welding, software installation), supplier invoices, and logical rational
• Conduct supplier due diligence and consider binding rulings to lock in your origin position and demonstrate “reasonable care” to customs authorities ​
  
  
  

Episode Sponsors:

If you liked this episode - Buy Me a Coffee - it’s a great way to help us cover the out of pocket costs. LINK: https://www.buymeacoffee.com/kimkirkendall

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Corporate Services and full Accounting/CPA/Tax for China.

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Email: intltradepodcast@gmail.com

Disclaimer: The content of this podcast is for informational purposes only and does not constitute legal or commercial advice. We provide no guarantee for the accuracy of the information provided. Reproduction or transmission of this podcast is strictly prohibited.

In this episode of the International Trade Resource Podcast, host Kim Kirkendall chats with international trade expert Alejandro Alcalde as they dive into additional valuation strategies and explore fresh opportunities amid an ever-evolving tariff.

Their conversation builds on prior discussions about first sale valuation and takes a deep dive into other options, including the use of free trade zones and bonded warehouses. Listeners will gain insights into how strategically delaying the import process by utilizing these zones can offer relief from duty and tax obligations—at least temporarily—as companies navigate unpredictable tariff fluctuations.

In addition, Kim and Alejandro unravel the nuances of special customs provisions, particularly under chapter 98 of the U.S. tariff schedule. They discuss how various scenarios, such as the handling of returned goods, repair and alteration processes, and even the strategic use of U.S. goods assembled abroad, can be leveraged to reduce costs and optimize operational flows.

Kim and Alejandro also emphasize the critical importance of detailed documentation, robust traceability systems, and close coordination with customs brokers to ensure compliance with ever-changing regulations. Tune in to learn how these advanced valuation strategies can help companies better manage risk and optimize their international trade operations.

Key takeaways:

• The benefits and strategic considerations of using free trade zones and bonded warehouses to delay duty and tax payments.
• An overview of special customs provisions under chapter 98, including processes for returned goods and repair/alteration scenarios.
• Insights into the complexities of U.S. goods assembled abroad and the importance of maintaining country-of-origin status through proper documentation and operational planning.
• Practical advice on ensuring traceability and aligning with compliance requirements in a volatile tariff environment.

Episode Sponsors:

If you liked this episode - Buy Me a Coffee - it’s a great way to help us cover the out of pocket costs. LINK: https://www.buymeacoffee.com/kimkirkendall

Acclime China:

https://china.acclime.com/

Corporate Services and full Accounting/CPA/Tax for China.

Website: www.intltraderesources.com

Email: intltradepodcast@gmail.com

Disclaimer: The content of this podcast is for informational purposes only and does not constitute legal or commercial advice. We provide no guarantee for the accuracy of the information provided. Reproduction or transmission of this podcast is strictly prohibited.

In this episode of the International Trade Resource Podcast, host Kim Kirkendall welcomes back Alejandro Alcalde, a trade compliance expert with decades of experience in global customs, logistics, and tax compliance. Together, they dive into the complexities of Import Valuation Strategies—a critical topic for businesses navigating international trade in an era of fluctuating tariffs.

Discover how First Sale Valuation (FSV) can be a game-changer for importers looking to legally minimize duties. Alejandro breaks down the requirements, common pitfalls, and real-world applications of this strategy, explaining how businesses can benefit by properly structuring their supply chains. What happens if a product moves through multiple countries before reaching its final destination? How do ownership structures and post-import modifications impact valuation? These are just some of the questions tackled in this insightful discussion.

And finally to wrap up this episode they discuss where do companies go wrong when adjusting their supply chains to optimize valuation. Alejandro and Kim emphasize the importance of meticulous documentation, from commercial contracts to proof of payment, ensuring businesses are prepared should customs authorities come knocking years later. They also explore how working with customs brokers and trade consultants can help companies avoid costly mistakes and optimize their import processes.

KEY TAKEAWAYS:

• First Sale Valuation Can Lower Costs: Under the right conditions, using the initial purchase price instead of the final resale price can reduce import duties.
• Documentation is Everything: Keeping thorough records of contracts, invoices, and payments is critical to proving compliance.
• Your Customs Broker is a Key Partner: They must understand your valuation strategy and be aligned with your import processes.

Episode Sponsors:

If you liked this episode - Buy Me a Coffee - it’s a great way to help us cover the out of pocket costs. LINK: https://www.buymeacoffee.com/kimkirkendall

Acclime China:

https://china.acclime.com/

Corporate Services and full Accounting/CPA/Tax for China.

Website: www.intltraderesources.com

Email: intltradepodcast@gmail.com

Disclaimer: The content of this podcast is for informational purposes only and does not constitute legal or commercial advice. We provide no guarantee for the accuracy of the information provided. Reproduction or transmission of this podcast is strictly prohibited.

Today on the International Trade Resources Podcast, our host Kim Kirkendall is joined by Josh Rodman, a partner at Sandler, Travis & Rosenberg, to discuss the complexities of Country of Origin, or COO. Country of Origin is not as simple as it seems, with different definitions by different agencies that can impact both import and export. In this episode, we dig into the details with Josh as he shares actionable steps for staying up-to-date.

First, Kim and Josh discuss how COO can affect general aspects of importing like assessing duties and tariffs. COO regulations can be different for duties compared to the labeling of the product's country of origin.

Multiple trade agreements and agencies are interested in the COO, and they may have differing standards that impact what the final determination of COO will be - for their purposes. It may be one COO for one purpose (duties) and another for another purpose (labeling).

Determining COO may require you to dig into the bill of materials (BOM) to identify where components and materials came from to decide. Josh talks about how It becomes more complicated if some of the parts were made in China, but finished in Mexico or Vietnam. Kim mentions how companies selling direct to consumer in the US don't necessarily consider these issues when they pivot to shipping larger quantities to the US for distribution

Lastly Kim sheds light on the political nature of many regulations and rulings in the last ten years. The layering of COO regulations between different agencies, trade agreements, and regulatory bodies that all have an interest in the outcome, means this process is not a simple decision. Josh mentions how different US acts such as Buy America, and agencies such as the ATF and FDA all rely on COO for how your product is categorized. .

How do you stay on top of this ever-changing landscape? Learn how in this information-packed episode!

Things you’ll learn

• How Country of Origin (COO) can require the use of different assessment methods for different agencies and purposes.
• The layering of COO regulations and some of the agencies, agreements, and regulatory bodies that have an interest in the outcome.
• How to make sure you are considering all the factors that could affect your product when you are importing. .

Episode Sponsors:

Acclime China:

https://china.acclime.com/

Corporate Services and full Accounting/CPA/Tax for China.

Website: www.intltraderesources.com

Email: intltradepodcast@gmail.com

Disclaimer: The content of this podcast is for informational purposes only and does not constitute legal or commercial advice. We provide no guarantee for the accuracy of the information provided. Reproduction or transmission of this podcast is strictly prohibited.

In this episode of the International Trade Resource Podcast, host Kim Kirkendall sits down with Nathan Reed, Director of Customs and Foreign Trade, to unravel the complexities of customs valuation for imports. With extensive experience - including consulting roles at Deloitte and DHL - Nathan breaks down why getting valuation right is critical for businesses importing goods across international borders.

What are the biggest mistakes companies make when valuing their goods? Nathan shares real-world examples of overlooked costs, misclassified transactions, and risky practices that could lead to hefty fines - or even criminal penalties. From assists (like molds and tooling costs) to HTS code misclassification, businesses often face compliance issues without realizing it. He also explains how companies can legally optimize their customs value, whether through negotiating prices, leveraging the "First Sale for Export" rule, or restructuring supply chains in response to tariff changes.

As regulations tighten and governments use AI to detect fraud and inconsistencies, importers must take full responsibility for their customs filings. Nathan and Kim discuss why relying on suppliers or freight forwarders isn’t enough, and what steps companies should take to ensure accuracy, avoid costly audits, and streamline their global trade operations.

KEY TAKEAWAYS:

• Transaction Value is Key: Understand what must be included in your declared customs value.
• Avoid Common Pitfalls: Misapplied discounts, undervaluation, and incorrect HTS codes can trigger serious penalties.
• Compliance is Your Responsibility: Importers - not suppliers - are liable for ensuring correct documentation.
• Plan for Tariffs Strategically: Learn how companies are adapting their supply chains to mitigate high duty costs.

Episode Sponsors:

If you liked this episode - Buy Me a Coffee - it’s a great way to help us cover the out of pocket costs. LINK: https://www.buymeacoffee.com/kimkirkendall

Acclime China:

https://china.acclime.com/

Corporate Services and full Accounting/CPA/Tax for China.

Website: www.intltraderesources.com

Email: intltradepodcast@gmail.com

Disclaimer: The content of this podcast is for informational purposes only and does not constitute legal or commercial advice. We provide no guarantee for the accuracy of the information provided. Reproduction or transmission of this podcast is strictly prohibited.

In this episode of the International Trade Resource Podcast, host Kim Kirkendall sits down with Art Dicker, an experienced international trade lawyer and founding partner of Parkwin, to explore the key contracts businesses need when working with suppliers. With decades of experience in venture capital, joint ventures, licensing, and distribution deals, Art shares expert insights into navigating supplier relationships effectively while protecting your business.

Starting with the basics, Kim and Art break down the differences between NDAs, NNN agreements, terms and conditions, and supplier agreements. They explain when each document is appropriate and why relying on just an NDA isn’t enough to protect your intellectual property or your business. Art also highlights the critical importance of addressing ownership of product improvements, a common but often overlooked area that can create serious challenges in cross-border manufacturing partnerships.

What are some of the mistakes businesses make when working with suppliers?

• Failing to move beyond NDAs to more robust agreements like NNNs or supplier agreements.
• Overlooking how supplier contributions to product improvements impact intellectual property ownership.
• Neglecting to tailor agreements to specific supplier relationships, which can harm trust and enforceability.

Whether you’re a startup sourcing your first supplier or an established business managing complex manufacturing relationships, this episode offers actionable advice to avoid costly missteps and build stronger partnerships. Tune in to learn how to protect your business while fostering win-win relationships with your suppliers!

KEY TAKEAWAYS:

• Use NDAs for initial discussions but don’t stop there - NNN agreements and T&Cs are vital for deeper collaboration.
• Clarify IP ownership early to avoid disputes or complications if switching suppliers.
• Customize supplier agreements to balance protection with fairness, strengthening the business relationship.

Episode Sponsors:

If you liked this episode - Buy Me a Coffee - it’s a great way to help us cover the out of pocket costs. LINK: https://www.buymeacoffee.com/kimkirkendall

Acclime China:

https://china.acclime.com/

Corporate Services and full Accounting/CPA/Tax for China.

Website: www.intltraderesources.com

Email: intltradepodcast@gmail.com

Disclaimer: The content of this podcast is for informational purposes only and does not constitute legal or commercial advice. We provide no guarantee for the accuracy of the information provided. Reproduction or transmission of this podcast is strictly prohibited.

In this episode of the International Trade Resource Podcast, host Kim Kirkendall chats with Katie Howe, Managing Director of Jacaranda Communications, to discuss the art of branding across the diverse Asia-Pacific (APAC) region. With decades of experience across New Zealand, Australia, China, and more, Katie shares expert tips on adapting brands to diverse markets while staying true to their core identity.

Discover why cultural sensitivity matters, how national perceptions can shape market success, and what makes an effective communications package.

What are some of the opportunities companies miss? Here are a few areas shared by Katie:

• Play to the strengths of your home country - New Zealand products are often perceived as healthy / natural and U.S. is known for having high tech products. Lean in on those beliefs.
• Begin the process by identifying your business goals, are they market share or increased sales numbers or long term customers?
• You need to balance staying true to your brand while adapting to the local market -and it can be done.

Whether you're an established global brand or a small business eyeing APAC expansion, listen now and learn actionable insights to help you navigate the complexities of international branding!

KEY TAKEAWAYS:

• Stay Authentic: Adapt messaging, not your brand’s core identity, for new markets.
• Respect Culture: Tailor visuals and communication to local norms.
• Use Local Expertise: Leverage consultants and trade resources for market insights.

Episode Sponsors:

If you liked this episode - Buy Me a Coffee - it’s a great way to help us cover the out of pocket costs. LINK: https://www.buymeacoffee.com/kimkirkendall

Acclime China:

https://china.acclime.com/

Corporate Services and full Accounting/CPA/Tax for China.

Website: www.intltraderesources.com

Email: intltradepodcast@gmail.com

Disclaimer: The content of this podcast is for informational purposes only and does not constitute legal or commercial advice. We provide no guarantee for the accuracy of the information provided. Reproduction or transmission of this podcast is strictly prohibited.