Aaron M. Applebaum

AARON APPLEBAUM is an experienced international trade and customs lawyer. Aaron focuses on advising companies on all aspects of U.S. customs law, including compliance counseling and planning, responding to government inquiries and enforcement actions, and customs-related litigation. Aaron frequently works with colleagues in other disciplines and offices to help clients navigate legal complexities across practices and borders. Aaron is a member of the firm’s Customs practice, one of the premier customs and trade policy practices in the United States, which has been awarded top band rankings in Chambers USA and Chambers Global for International Trade: Customs (USA – Nationwide) every year since 2008.

Aaron advises companies on substantive matters related to the importation of merchandise into the United States, including customs valuation, tariff classification, country of origin determinations and marking, free trade agreement and preference program qualification, and forced labor compliance and enforcement issues under the Uyghur Forced Labor Prevention Act (UFLPA) and 19 U.S.C. §1307. His practice extends to advising on requirements administered by other agencies, including “Made in USA” claims under the Federal Trade Commission and government procurement origin determinations governed by the Buy American Act of 1933 and the Trade Agreements Act of 1979. He also provides customs and other regulatory advice in connection with mergers and acquisitions, duty drawback, antidumping/countervailing duty issues, and product-specific regulatory requirements enforced by U.S. Customs and Border Protection (CBP). Aaron regularly conducts internal compliance reviews, prepares prior disclosures and compliance improvement plans, and represents clients in customs compliance audits, enforcement actions, and investigations. He assists clients in developing and implementing effective compliance programs to help ensure that reasonable care is exercised over import activities.

Aaron routinely conducts customs compliance trainings for clients and is a frequent speaker on international trade topics.

Aaron began his legal career at a multinational consumer electronics company, where he represented the company before customs authorities in various countries, performed regulatory compliance diligence on acquisition targets, and designed, implemented, and administered trade compliance programs.

• Performed global trade compliance risk assessments for several consumer goods companies, identified systemic risks, and developed and implemented internal controls to mitigate those risks.
• Provided strategic advice to dozens of clients on all aspects of the additional duties imposed under Section 301 of the Trade Act of 1974 and Section 232 of the Trade Expansion Act of 1962 — from commenting and testifying on the proposed tariff actions to securing product exclusions that led to millions of dollars in retroactive duty refunds and prospective duty savings.
• Obtained over US$100 million in Section 301 duty refunds for high-tech, consumer goods, and energy companies through administrative protests and litigation at the U.S. Court of International Trade by leveraging product exclusions and strategies relating to tariff classification and country of origin.
• Advised clients in a variety of industries, including apparel companies, on developing, implementing, and maintaining “first sale” programs for customs valuation purposes, resulting in lower landed costs and significant duty savings.
• Successfully defended multiple clients in enforcement actions involving preferential duty claims made under various free trade agreements and trade preference programs, including the U.S.-Korea Free Trade Agreement and Generalized System of Preferences, resulting in preserving those claims and significant duty savings.
• Counseled dozens of clients on complex country of origin issues, including relocating portions of their supply chains to mitigate the impact of Section 301 duties, government procurement eligibility under the Buy American Act and Trade Agreements Act, and obtaining favorable country of origin rulings from CBP.
• Advocated on behalf of a global technology company to various customs administrations, including those of the U.S., EU, and Japan, to obtain a favorable tariff classification decision for the company’s product line at the World Customs Organization, resulting in lower duty rates for the company’s products in many markets.
• Assisted clients in various industries on all aspects of compliance with the UFLPA — from improving internal controls for supply chain traceability and preparedness to respond to detention notices, to responding to detention notices and securing the release of detained merchandise.

• American Bar Association, International Section