Customs, Trade & Tariff Whistleblowers

Our Lawyers Represent Tariff, Trade, and Customs Fraud Whistleblowers Worldwide

The US Department of Justice (DOJ) and US Customs and Border Protection (CBP) are prioritizing tariff, trade, and customs fraud investigations. The DOJ announced this new priority in 2025, stating that a new cross-agency Trade Fraud Task Force will pursue “robust enforcement against importers and other parties who seek to defraud the United States.”

In its announcement, the DOJ also stated that it welcomes the “vital contributions” of whistleblowers.

If you have information about efforts to evade customs duties, evade tariffs, or engage in any other violation of federal customs laws or import control laws, you may be eligible to serve as a whistleblower. Our attorneys are available to represent tariff whistleblowers nationwide, and we provide whistleblower representation at no out-of-pocket cost to our clients.

Types of Tariff, Trade, and Customs Fraud Cases We Handle

We handle whistleblower cases involving all types of tariff, trade, and customs fraud under federal law. If you have firsthand knowledge of any form of fraud involving unpaid duties or tariffs, an experienced whistleblower attorney at our firm can help you make informed decisions about your next steps.

Representative examples of the types of tariff, trade, and customs whistleblower cases we handle include:

Misrepresenting Country of Origin

Importers and other businesses are required to properly mark imported goods with their country of origin. These country of origin marks are essential to the proper calculation of tariffs and customs duties, and the federal government relies on businesses to accurately represent the tariffs owed on goods imported from foreign jurisdictions.

As a result, misrepresenting country of origin is a clear form of tariff evasion, and whistleblowers can report this form of fraud either directly to the DOJ or through a whistleblower lawsuit filed under the False Claims Act. Our attorneys are available to assist with both types of whistleblower complaints, and we can help you decide whether to contact the DOJ or file a complaint under the False Claims Act’s qui tam provision in federal court.  

Misclassifying Imported Goods

Misclassifying imported goods under the Harmonized Tariff Schedule is a common form of fraud under the United States customs system as well. The Harmonized Tariff Schedule establishes the statistical categories and associated tariff rates for all goods imported into the United States from foreign countries. Along with identifying the wrong country of origin, identifying the wrong statistical category and associated tariff rate also constitutes customs evasion, and it is an issue that whistleblowers can—and should—expose with the help of an experienced whistleblower attorney.

Foreign exporters, domestic importers, customs brokers, and other parties can all face civil or criminal liability for misclassifying imported goods. If you are aware of any party using false documentation or other improper methods to evade federal tariffs—either entirely or by paying a reduced tariff amount—we strongly encourage you to speak with one of our attorneys about coming forward.

Rerouting Goods Through Third Countries

Rerouting goods through third countries to evade federal tariffs is another common form of fraud—and it is a form that has received renewed focus with the DOJ’s prioritization of customs, trade, and tariff fraud enforcement. Unscrupulous importers and other parties that use false country designations to evade tariffs can face liability not only for the tariffs they legally owe, but for marking duties and other civil or criminal penalties as well.

Forged or altered invoices, questionable recordkeeping practices, and unnecessarily complex logistics are all potential red flags for rerouting to evade import duties. Here too, if you have information about any form of fraudulent conduct that you believe was (or may have been) intended to evade import duties or tariffs imposed under federal law, our attorneys can help you make an informed decision about whether to come forward.

Making False Statements to Customs Officials

Making false statements to employees of government agencies with the intent to defraud the government is a federal crime in all scenarios. This includes making false statements to Customs officials with the intent to evade customs duties or tariffs. Under federal law, customs fraud occurs as soon as a party attempts to evade federal liability—“successful” customs or tariffs evasion is not required for a whistleblower to come forward.

While the DOJ, CBP, and other government agencies can often use records obtained from third parties and various other forms of documentation to uncover false statements, these agencies also rely heavily on whistleblowers to come forward in this scenario. If your employer or another party has made false statements to Customs officials, you may be eligible to serve as a whistleblower—and you may be eligible to seek a whistleblower award if the information you provide leads to a successful enforcement action.

Other Forms of Customs Duty and Tariff Evasion

We help whistleblowers expose other forms of customs duty and tariff evasion as well. When customs brokers, exporters, and importers engage in any form of customs duty or tariff evasion, not only does this harm the federal government and US taxpayers, but it also amounts to unfair competition. Customs duties and tariffs help protect domestic industries by ensuring fair competition in the marketplace. As a result, the following violations—among others—are severely punished under federal law:

• Evasion of Anti-Dumping Duties – Anti-dumping duties are designed to prevent foreign manufacturers from importing goods at below market value. Evasion of these duties directly allows foreign manufacturers to directly engage in unfair competition.
• Evasion of Tariffs Under Countervailing Duty Orders – Similarly, tariffs imposed under countervailing duty orders are designed to offset subsidies that foreign manufacturers receive from their governments—which would otherwise allow these manufacturers to sell their products in the US at below market value.
• Other Unlawful Efforts to Avoid Customs Duties – Foreign manufacturers and other companies can (and do) use a variety of other tactics to avoid customs duties and gain an unfair advantage in the marketplace. If you can report fraud involving any customs duty or tariff owed to the federal government, you have an important role to play on many levels.

Again, these are just examples. If you have questions about exposing any of these forms—or any other form—of customs duty or tariff evasion to the federal government, we strongly encourage you to schedule a free and confidential consultation with one of our experienced federal whistleblower attorneys.

Using Fraudulent Schemes to Evade Duties or Commit Tariffs Fraud

We also handle cases involving fraudulent schemes to evade duties or commit tariffs fraud involving parties in the United States and around the world. These fraudulent schemes can be extremely sophisticated, and they can involve networks of companies operating both domestically and internationally. At Oberheiden P.C., we have the capabilities and resources required to handle these complex and high-value cases; and, with a team that includes former federal prosecutors, we are well-versed in the DOJ’s investigative and prosecutorial tactics and priorities.

Serving as a Tariff Whistleblower Under the False Claims Act

In many cases, exposing customs duty or tariff evasion as a whistleblower will involve filing a False Claims Act lawsuit. These cases involve “reverse false claims,” or claims focused on avoiding federal liability instead of fraudulently obtaining funds from the federal government.  

With this in mind, when you contact us about coming forward as a tariffs or customs whistleblower, our attorneys will assist you with taking the following steps, as warranted:

1. Determine if You Have a False Claims Act Case

Our attorneys will determine if you have a case to pursue under the False Claims Act. While many customs duty and tariff violations involve “reverse false claims,” some do not. If you have a different type of whistleblower case, you may need to contact the DOJ instead (more on this below).

2. Make an Informed Decision About Whether to Report Customs Fraud to the Government

If you are eligible to serve as a whistleblower under the False Claims Act, we will help you make an informed decision about whether to report tariff or customs fraud to the federal government. This is an important decision, and it is not one you should take lightly. Our attorneys can explain everything you need to know to feel confident in your decision regarding whether to serve as a False Claims Act whistleblower.

3. File a Qui Tam Lawsuit

If you decide to serve as a False Claims Act whistleblower, our attorneys will prepare and file a qui tam lawsuit on your behalf. These lawsuits are subject to specific substantive and procedural requirements; and, to qualify as a whistleblower, you must generally be the first to come forward. As a result, time is of the essence; and, once you commit to blowing the whistle, our attorneys will get to work on your qui tam lawsuit immediately.

4. Work with the Government During Its Investigation and Prosecution

After you initiate the whistleblower process, it will be important to be prepared to work with the government during its investigation. This may involve working with agents from both the US Department of Justice (DOJ) and US Customs and Border Protection (CBP).

Following this investigation, prosecutors at the DOJ will decide whether to “intervene.” If the DOJ intervenes, it will take over your case and pursue civil or criminal enforcement directly. If the DOJ declines to intervene, you will have the option to continue pursuing your case on the government’s behalf. When we represent clients in False Claims Act cases involving tariffs and customs fraud, we prioritize working proactively with the DOJ to encourage intervention.

5. Claim a Whistleblower Award if Your Case is Successful

If your False Claims Act lawsuit results in a government recovery, you will be entitled to a whistleblower award calculated as a percentage of the amount recovered. This is true whether a federal judge imposes civil or criminal penalties or the defendant enters into a settlement with the DOJ. If the government intervenes, you will generally be entitled to an award of 15% to 25% of the government’s recovery. If the government declines to intervene, this increases to 25% to 30% of the amount you recover on the government’s behalf.

Tariff, Trade, and Customs Whistleblowers Can Also Come Forward Directly to the US Department of Justice (DOJ)

As noted above, the DOJ is actively pursuing fraud cases involving tariffs and customs duties, and its Trade Fraud Task Force is targeting foreign exporters, domestic importers, customs brokers, and other parties suspected of all forms of customs duty and tariff evasion. As also noted above, the DOJ is encouraging whistleblowers to aid in these important law enforcement efforts.

The DOJ administers a whistleblower program that is separate from its handling of qui tam lawsuits under the False Claims Act. Individuals who come forward under the DOJ’s whistleblower program may also be eligible for awards in appropriate cases. Our attorneys handle these types of whistleblower cases as well; and, with our attorneys’ prior DOJ experience, we are intimately familiar with the DOJ’s practices and procedures.

Why Choose the Customs, Trade, and Tariffs Whistleblower Attorneys at Oberheiden P.C.?

If you are considering reporting customs duty evasion or tariff fraud to the federal government, your choice of legal representation matters. At Oberheiden P.C., we offer:

• Extensive Experience Representing Federal Whistleblowers – Our whistleblower attorneys have extensive experience representing whistleblowers in federal cases. This includes cases under the False Claims Act and the DOJ’s whistleblower programs.
• Prior Experience at the US Department of Justice (DOJ) – Several of our attorneys prosecuted fraud and other federal crimes at the US Department of Justice (DOJ) before entering private practice.
• Custom–Tailored Legal Advice and Representation – Our attorneys will provide legal advice and representation based on the specific information you have in your possession and your specific circumstances.
• No Pressure to Come Forward – While we will work quickly to help you make an informed and timely decision about serving as a federal whistleblower, we will not pressure you to come forward.
• No Out–of-Pocket Legal Fees or Costs – Regardless of what you choose to do, we will not charge you any legal fees or costs out of pocket. If you receive a whistleblower award, our legal fees and costs will be deducted from your award.

FAQs: Blowing the Whistle on Tariff Evasion, Customs Duties Fraud, and Other Similar Issues

Schedule a Free and Confidential Consultation with a Tariff Whistleblower Attorney at Oberheiden P.C.

If you would like more information about blowing the whistle on customs, trade, or tariff fraud, we encourage you to contact us promptly. To schedule a free and confidential consultation with a senior whistleblower attorney at Oberheiden P.C. as soon as possible, call 888-680-1745 or tell us how we can reach you online now.

Further Information About Our Customs, Trade & Tariff Whistleblowers

• Whistleblower Lawyers
• Customs, Trade, and Tariff Whistleblower Awards
• Do I Need to Hire a Tariff Whistleblower Attorney?
• Who Can Serve as a Customs Whistleblower?