Who Can Serve as a Customs Whistleblower?

Learn Who is Eligible to Report Customs Fraud (Including Tariff Fraud) as a Federal Whistleblower

Customs fraud costs the federal government billions of dollars annually. This includes fraud involving all types of federal customs duties and tariffs. While the US Department of Justice (DOJ) and US Customs and Border Protection (CPB) are prioritizing customs fraud enforcement in 2026 and beyond, both of these agencies rely heavily on whistleblowers to come forward.

So, who can serve as a customs fraud whistleblower?

If you have information about any form of customs fraud, you may be eligible to serve as a whistleblower under the False Claims Act or the DOJ’s Corporate Whistleblower Awards Program. These options allow whistleblowers to report all types of efforts to evade duties and tariffs, and they provide opportunities for eligible whistleblowers to receive financial rewards when their efforts lead to successful cases.

Whistleblower Eligibility in Tariff and Customs Fraud Cases

While many individuals are eligible to serve as whistleblowers in cases involving tariff evasion and other customs violations, there are specific requirements for qualifying as a whistleblower under federal law. Here is an overview of some of the key factors for determining customs whistleblower eligibility:

Individuals Who May Be Eligible

Individuals who are employed (or who have previously been employed) in all segments of the private sector are generally eligible to serve as whistleblowers in cases involving nonpayment of required duties and tariffs. This includes (but is not limited to) current and former employees of:

• Customs brokers
• Foreign exporters
• Domestic importers
• Shipping companies and logistics providers
• Other companies involved in bringing goods into the United States

Who isn’t eligible to file? Generally speaking, federal employees are not eligible to initiate whistleblower cases under the False Claims Act or the DOJ’s Corporate Whistleblower Awards Program. However, federal employees may be eligible to come forward under another federal whistleblower law, such as the Whistleblower Protection Act (WPA).

Grounds to File a Whistleblower Complaint

Current and former employees (and other individuals) who are eligible to serve as whistleblowers can file whistleblower complaints on numerous grounds. For example, if you have information about any of the following efforts to avoid tariffs or customs duties (or pay lower duty rates than required), we strongly encourage you to speak with one of our federal whistleblower attorneys:

Evading Tariffs on Imported Goods

Evading tariffs on imported goods is a clear violation of federal law. This includes, but is not limited to, evading tariffs imposed during the Trump administration. Underpaying tariffs based on the Harmonized Tariff Schedule, using forged or altered invoices to evade tariffs, and other fraudulent efforts to avoid paying tariffs can either be civil or criminal offenses depending on the circumstances involved.

Evading Customs Duties on Imported Goods

Evading customs duties on imported goods is a clear violation of federal law as well. This includes (but is not limited to) common means of customs duty evasion such as:

• Making false customs declarations;
• Splitting shipments so that they fall below the dollar threshold for customs duties; and,
• Undervaluing shipments to avoid customs duties on the proper declared value.

Undervaluing imported goods, splitting orders into multiple shipments, and other means of custom duty evasion not only result in financial losses for the federal government, but they can also facilitate unfair pricing by foreign competitors and other anticompetitive practices. In other words, customs duties help level the playing field for domestic manufacturers—and this is one reason, among many, why it is important for eligible whistleblowers to come forward.

Evading Anti-Dumping Duties or Countervailing Duties

Along with standard customs duties, efforts to evade anti-dumping duties (or anti-dumping tariffs) and countervailing duties (or reciprocal tariffs) can also warrant swift customs enforcement. Here too, when imported products are not subject to applicable duties, this can flood the market with low-quality and low-price goods that harm not only domestic manufacturers, but domestic consumers as well.

Misrepresenting Country of Origin

Identifying the wrong country as a product’s country of origin in order to avoid tariffs that apply to goods imported from the actual country of origin is another clear form of fraud that can expose violators to civil or criminal penalties in federal court. Rerouting products through third countries in order to intentionally evade federal tariffs can also trigger civil or criminal penalties depending on the specific circumstances involved.

Making False Statements to US Customs Agents

Making false statements to US Customs agents in an effort to facilitate customs or tariff fraud is a criminal offense under federal law. Whistleblowers can—and should—expose all schemes companies use to evade federal customs duties and tariffs, including (but not limited to) efforts to falsely describe goods, their country of origin, or their value to the federal government.

Additional Requirements for Coming Forward

While the specific eligibility criteria for serving as a whistleblower under the False Claims Act and the DOJ’s Corporate Whistleblower Awards Program differ, there are some overarching principles that apply in most cases. For example, the requirements for coming forward as a whistleblower also generally include:

• Firsthand Knowledge or Independent Analysis – To qualify as a whistleblower, you must generally be able to report customs duty or tariff fraud based on firsthand knowledge or independent analysis. This does not have to be specialized knowledge, but it does have to be knowledge based on your direct access to information about the fraud in question.
• Original Information – Whistleblowers must also generally be able to come forward with “original information,” or information that is not already known to the federal government. While this usually means disclosing information that the government can use to open an investigation, whistleblowers can provide original information in support of ongoing investigations in some cases.
• First to File (in Most Cases) – Likewise, to qualify as a whistleblower, you must also generally be the first to file. This is one of several reasons why we recommend consulting with a lawyer promptly if you are thinking about blowing the whistle. Even if you are otherwise eligible to serve as a whistleblower, if someone else comes forward first, you could lose your eligibility for the whistleblower protections and compensation that are available under federal law.

Again, the specific requirements you need to meet to serve as a federal whistleblower depend on the specific circumstances of your case. If you contact us, our experienced whistleblower attorneys will be able to assess your eligibility and help you make informed decisions about what to do next.

FAQs: Reporting Customs Duty or Tariff Evasion as a Federal Whistleblower

Are You Eligible to Serve as a Customs Duties Whistleblower? Contact Us for a Free and Confidential Consultation

If you would like to find out whether you are eligible to serve as a customs duty or tariff fraud whistleblower, we encourage you to contact us promptly. Once you get in touch, we will arrange for you to speak with one of our senior attorneys in strict confidence as soon as possible. To arrange a free, no-obligation consultation at Oberheiden P.C., call 888-680-1745 or inquire online today.

Further Information About Our Customs, Trade & Tariff Whistleblower Lawyer Services

• Customs, Trade & Tariff Whistleblowers
• Customs, Trade, and Tariff Whistleblower Awards
• Do I Need to Hire a Tariff Whistleblower Attorney?