Two Recent CBP Rulings Every Importer Should Know About
Two Headquarters rulings issued by U.S. Customs and Border Protection (CBP) in May 2026 carry practical lessons for importers operating across very different industries — leather goods and aviation. Together, they reinforce two foundational principles of U.S. customs law: how country of origin is determined when goods are processed abroad, and what actually constitutes a “sale” for customs valuation purposes. Here is what you need to know.
