“The reality is, importing is a privilege, not a right,” Clark said, referencing the Customs Modernization Act that shifted compliance responsibility onto importers. “Companies need to understand that if Customs finds a problem, they can retroactively audit up to five years of entries—and penalties can be steep.”

 Many companies are still unclear on the basics, including how tariffs are applied. Clark explained that tariffs, or duties, are essentially taxes on imported goods—often calculated as a percentage of the item’s declared value. Each product falls under a 10-digit tariff classification number, which determines its applicable duty rate.

 “When we talk about tariffs increasing, that usually means additional percentages are being added onto those duty rates,” she said. “For example, if a product was already subject to a 5% duty and new tariffs are imposed at 10% or even 25%, that could drive the cost up significantly—especially for materials like stone, where most of the U.S. supply is imported.”

Recent executive actions from the White House, including the “Liberation Day tariffs,” introduced sweeping temporary increases. While some of those tariffs are currently paused, the situation remains fluid.

“We’re seeing a lot of uncertainty right now,” Clark noted. “Businesses don’t know whether tariffs will apply when they purchase goods, when they ship, or when the products arrive at the port.”

This ambiguity is compounded by heavy reliance on customs brokers—licensed professionals who assist with customs clearance but may not provide strategic classification advice. Mistakes or outdated classifications can cost importers thousands in back duties and penalties.

“The brokers are doing the best they can, but importers often expect too much,” Clark said. “They have to understand that it’s on them to ensure accuracy.”

 To mitigate risk, Clark recommends companies:

• Review their current tariff classifications and rates.
• Evaluate whether alternative sourcing or materials could reduce duty burdens.
• Explore trade agreements that might offer preferential rates.
• Eliminate unnecessary expenses to build a cash cushion for potential tariff hikes.

“Tariffs are being used as a tool to pressure trade concessions and serve broader diplomatic aims,” she said. “But in the meantime, U.S. businesses—especially small and midsize ones—are facing tough decisions.”

 Clark emphasized that importers can and should make their voices heard by contacting lawmakers and trade associations.

“This isn’t just a legal issue, it’s an economic one,” she said. “And the companies being affected have more power than they think. Lawmakers listen when jobs are on the line.”

For Clark, helping companies stay compliant isn’t just about avoiding penalties—it’s about enabling them to thrive in an increasingly complex global marketplace.

 For more information, visit clarkespositolaw.com.