Simply Trade

Host: Lalo Solorzano & Andy Shiles
Guest(s): Valerie Sorensen-Clark
Published: July 30, 2026
Length: ~25 minutes
Presented by: Global Training Center

Summary
What happens when a court rules that tariffs were improperly imposed—and how can importers recover the money they've already paid?

In this episode of Simply Trade, hosts Lalo Solorzano and Andy Shiles welcome international trade attorney Valerie Sorensen-Clark of GDLSK. Drawing from her unique experience as former U.S. Customs and Border Protection (CBP) counsel, Valerie explains the current status of IEEPA tariff litigation and what businesses should expect as CBP processes refunds.

The discussion breaks down the difference between liquidated and unliquidated entries, why those distinctions matter, and how the new CAPE refund process is being implemented. Valerie also shares behind-the-scenes insight into the legal and operational challenges CBP faces while building systems to process unprecedented tariff refunds.

Whether you're an importer, customs broker, trade professional, or legal advisor, this conversation offers practical guidance on determining your eligibility, understanding the refund process, and knowing when it's time to consult customs counsel. If your company paid IEEPA tariffs, this episode provides valuable context on what comes next and how to prepare.

Main Topic / Discussion
The conversation focuses on the evolving legal landscape surrounding IEEPA tariffs following recent court decisions and what those rulings mean for importers seeking refunds.

Valerie explains:

Why the courts determined the IEEPA tariffs exceeded statutory authority.

The operational rollout of CBP's CAPE refund process.

The critical distinction between liquidated and unliquidated entries.

Why some refunds can be processed immediately while others require additional court action.

Practical steps importers should take now to determine their options.

Key Takeaways
• Court decisions have opened the door for many importers to recover improperly collected IEEPA tariffs.

• Understanding whether an entry is liquidated or unliquidated is critical because it determines how refunds may be processed.

• CBP has made significant progress implementing the CAPE refund process but continues expanding functionality for more complex entry types.

• Importers with significant tariff exposure should consult an experienced customs attorney to evaluate potential recovery opportunities.

Resources & Mentions
• Global Training Center – https://www.globaltrainingcenter.com?utm_source=SimplyTradePodcast

• GDLSK LLP - https://www.gdlsk.com/?utm_source=SimplyTradePodcast 

• U.S. Customs and Border Protection (CBP)

• U.S. Court of International Trade (CIT)

Credits
Host:

Lalo Solorzano — https://www.linkedin.com/in/lalosolorzano/

Andy Shiles — https://www.linkedin.com/in/andyshiles/

Guest(s):

Valerie Sorensen-Clark — https://www.linkedin.com/in/valerieannsorensen/

Producer:

Lalo Solorzano — https://www.linkedin.com/in/lalosolorzano/?utm_source=SimplyTradePodcast

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Host: Lalo Solorzano
Guest(s): Ashley Arnold
Length: 13:20
Presented by: Global Training Center

Summary
In this final installment of the Simply Trade tips run with Ashley Arnold, Lalo Solorzano and Ashley turn to a foundational question with growing consequences: who truly owns import compliance? As enforcement intensifies and importer-of-record expectations receive more attention, the conversation examines why relying entirely on a customs broker is no longer a workable compliance strategy.

Ashley explains that brokers remain essential partners, but importers must understand and retain responsibility for tariff classification, customs valuation, country of origin, recordkeeping, and supply-chain visibility. The discussion also explores why foreign importers of record may face tougher vetting, how increased entry volume can expose weak processes, and why service providers need clearer accountability and a reliable paper trail.

The episode moves beyond theory with practical advice: establish ownership for classification decisions, use ACE reports to review entry activity, investigate data that looks unusual, and create a recurring audit cadence instead of waiting for Customs to ask questions. The message is direct: compliance cannot be treated as a one-time setup or delegated without oversight. Importers that stay engaged, document their decisions, and work proactively with their brokers will be better positioned to identify errors early and respond confidently when scrutiny increases.

Main Topic / Discussion
Lalo and Ashley discuss the responsibilities attached to serving as an importer of record in a heightened enforcement environment. They explain why importers must actively oversee classification, valuation, country of origin, entry data, and recordkeeping—even when a customs broker manages the filing process.

The conversation also examines increased scrutiny of foreign importers of record, the growing pressure placed on brokers and surety providers, and the importance of using ACE data to identify inconsistencies before they become larger compliance problems.

Key Takeaways
• Importers remain responsible for the accuracy and defensibility of their customs declarations, even when a broker files entries on their behalf.

• Every importer should establish clear internal ownership for tariff classification, valuation, country-of-origin determinations, and supporting records.

• ACE reports can help compliance teams identify unusual tariff numbers, unauthorized activity, entry discrepancies, and other potential risks.

• Proactive, recurring audits are more effective than waiting for a Customs inquiry, payment issue, or post-entry correction deadline.

Resources & Mentions
• Global Training Center

• CBP Automated Commercial Environment

• Customs Trade Partnership Against Terrorism

Credits
Host:
Lalo Solorzano

Guest(s):
Ashley Arnold

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• Spotify
• YouTube

💬 Connect with us:

• Simply Trade
• Global Training Center
• Trade Geeks Community

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Want to be on the show or have topic suggestions?
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Host: Cindy Allen
Published: July 24, 2026
Length: Not provided
Presented by: Global Training Center

Summary
In this episode of Simply Trade: Cindy’s Version, Cindy Allen returns after a two-week break to unpack one of the most operationally challenging tariff transitions of 2026. Using Taylor Swift’s “Sad, Beautiful, Tragic” as the lens, she explores a trade environment defined by abrupt deadlines, overlapping authorities, and relationships that may be moving beyond their free-trade era.

Cindy explains the transition from the temporary Section 122 duty to new Section 301 tariffs tied to how 60 economies address forced-labor imports. She examines the 10% and 12.5% tariff structures, the treatment of most-favored-nation duties for certain countries, general and country-specific exclusions, Section 232 carve-outs, and the importance of proper tariff stacking. The official action became applicable to most covered entries beginning July 24, 2026.

The episode also looks ahead to Section 338 tariffs on selected Canadian products, continuing IEEPA refund activity, potential court challenges, and the uncertain future of USMCA. For importers, customs brokers, programmers, and trade teams, Cindy’s message is practical: review every tariff number, examine every applicable annex, document the analysis, and give implementation partners some grace.

This Week in Trade
• The temporary Section 122 tariff ended as the new Section 301 forced-labor tariff regime took effect.

• Section 301 treatment now varies by country, with 10% or 12.5% rates and special MFN calculations for certain trading partners.

• General, country-specific, use-specific, and Section 232 exemptions make product-level classification and origin reviews essential.

• Section 338 tariffs of 50% on selected Canadian products are scheduled to take effect on August 19, 2026.

Main Topic / Discussion
A Layered Section 301 Implementation
Cindy breaks down the new Section 301 duties imposed in connection with foreign forced-labor import prohibitions. The headline rate is only the beginning: importers must determine the correct country treatment, whether the rate is additive or calculated net of MFN duties, and whether the product qualifies for a general or country-specific exemption.

Classification, Exemptions, and Tariff Stacking
The extensive annexes require careful HTS classification and product review. Exemptions include certain raw materials, products that could cause economy-wide disruption, goods unavailable in sufficient quantities from domestic or alternative sources, and products already covered by Section 232.

Cindy also emphasizes the importance of following CBP’s reporting sequence so each trade remedy appears on the correct tariff-stacking level. Errors in sequencing or combining duties can create problems during refund, reconciliation, protest, or liquidation activity.

Canada and Section 338
New Section 338 tariffs add another layer to the changing U.S.–Canada relationship. Cindy considers whether the measures will remain negotiating leverage or take effect as scheduled—and what they could signal for the future of USMCA.

The “Sad, Beautiful, Tragic” Connection
Taylor Swift’s song becomes a metaphor for trade relationships, predictable implementation, and a free-trade environment that may be slipping away. Cindy closes by acknowledging that international trade has entered a fundamentally different era—one requiring closer review, faster adaptation, and stronger coordination across compliance teams.

Key Takeaways
• Do not assume every country receives the same Section 301 treatment. Confirm the country of origin, HTS classification, applicable rate, MFN interaction, and corresponding annex.

• Review both the general exclusions and every applicable country- or use-specific exclusion before determining duty liability.

• Validate tariff stacking and entry-line reporting with your customs broker and software provider to reduce refund, reconciliation, and liquidation problems.

• Assess exposure to the upcoming Section 338 tariffs on Canadian products now, rather than waiting until the scheduled August 19 effective date.

Resources & Mentions
• Global Training Center

• USTR Final Section 301 Action on Forced-Labor Import Prohibitions

• CBP Trade Remedies

• CBP IEEPA Duty Refund Information

• White House Fact Sheet: Additional Tariffs on Canada

Credits
Host:
Cindy Allen

Guest(s):
N/A

Producer:
Lalo Solorzano

📢 Subscribe & Follow
Stay connected with the Simply Trade community and never miss an episode that helps you trade smarter.

🎧 Listen on:

• Apple Podcasts
• Spotify
• YouTube

💬 Connect with us:

• Simply Trade
• Global Training Center
• Trade Geeks Community

Don't forget to rate, review, and share with your fellow trade geeks!

Want to be on the show or have topic suggestions?
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Host: Cindy Allen and Pete Mento
Published: July 23, 2026
Length: 41:32
Presented by: Global Training Center

Summary
Trade enforcement is entering a new phase—and importers, customs brokers, executives, and board members may all be in the line of sight. Cindy Allen and Pete Mento unpack the Department of Justice Trade Fraud Task Force’s announcement that it surpassed $1 billion in civil and criminal recoveries, penalties, forfeitures, and publicly charged losses in less than one year. They explore what that milestone signals for companies that still treat customs compliance as a back-office responsibility.

The conversation moves from CBP Forms 28 and 29 to the government’s expanding ability to combine entry, manifest, and supply-chain data with AI-driven analysis. Cindy and Pete debate whether targeting intelligence should be shared with customs brokers and importers, how companies should approach data collaboration, and why “we’ve always done it this way” is becoming an increasingly dangerous compliance strategy.

They also examine the USMCA annual review cycle, possible changes involving regional value content and Chinese-origin inputs, forced-labor enforcement, manufacturing policy, and the consumer behavior shaping global sourcing. Along the way, a Piggly Wiggly shame board, Bob Newhart’s apartment, and the toilet-paper aisle become memorable lessons about accountability, consumption, and the true cost of inexpensive goods.

This Week in Trade
• The DOJ Trade Fraud Task Force surpasses $1 billion in recoveries and charged losses
• Cindy’s read on the growing significance of CBP Form 29 Notices of Action
• AI, anomaly detection, and government supply-chain mapping
• The USMCA annual review cycle and potential changes to regional content rules

Main Topic / Discussion
This episode explores the transition from trade facilitation and informed compliance to a far more aggressive enforcement environment.

Enforcement and accountability

Cindy and Pete discuss the potential exposure facing importers, customs brokers, executives, CEOs, and board members. Compliance decisions that were once treated as operational details may now create civil, criminal, financial, and reputational consequences.

Data, AI, and early warning

The hosts examine how CBP can use entry, manifest, supplier, and historical data to identify anomalies. They debate whether the government should share more targeting intelligence so customs brokers and importers can identify problems before an entry is filed.

USMCA, sourcing, and consumers

The discussion expands to the USMCA annual review process, possible Chinese-content restrictions, regional value content calculations, forced-labor enforcement, domestic manufacturing, and whether American consumers are prepared to accept higher prices or fewer choices in exchange for more ethical and regionalized supply chains.

Key Takeaways
• Trade compliance is no longer solely the responsibility of the customs or logistics department; executives and board members need visibility into material customs risks and compliance decisions.

• CBP Forms 28 and 29 should be treated as warning signals that may justify a broader review of products, suppliers, valuation, classification, origin, and previous entries.

• Importers and brokers should use data proactively to identify anomalies, understand enforcement patterns, map deeper-tier suppliers, and address risk before filing.

• The USMCA review process, forced-labor enforcement, and possible changes to regional content requirements could reshape sourcing and manufacturing decisions throughout North America.

Resources & Mentions
• Global Training Center
• DOJ: Trade Fraud Task Force Surpasses $1 Billion in Recoveries and Charged Losses
• CBP Form 28 — Request for Information
• CBP ACE Portal Guidance for Forms 28 and 29
• USTR: Statement on the 2026 USMCA Joint Review

Credits
Host:
Cindy Allen
Pete Mento

Producer:
Mara Marquez

Host: Lalo Solorzano and Andy Shiles
Guest(s): Mollie Sitkowski
Published: July 22, 2026
Length: 20:54
Presented by: Global Training Center

Summary
A rarely used provision of the Tariff Act of 1930 is suddenly at the center of North American trade. In this timely episode, Lalo Solorzano and Andy Shiles welcome customs and international trade attorney Mollie Sitkowski to unpack the administration’s three Section 338 proclamations targeting specified Canadian goods. The measures announce additional 50% duties beginning August 19, 2026, across tariff lines connected to disputes involving alcoholic beverages, dairy, and motor vehicles.

Mollie explains why the product coverage is broader, and more complicated, than the three headline sectors suggest, how the new duties interact with Section 232 tariffs, and why USMCA qualification does not exempt covered imports. The conversation also explores whether Congress or the courts could intervene, the possibility that the tariffs are intended to bring Canada back to the negotiating table, and the implications for deeply integrated automotive supply chains.

Most importantly, the episode gives importers a practical response plan: review HTS classifications, recheck Canadian origin under 19 CFR Part 102, monitor CBP implementation guidance, model a 50% worst-case scenario, and coordinate immediately across compliance, sourcing, finance, legal, and government affairs. Whether the duties take effect as announced or change through negotiation, this is the preparation window companies cannot afford to waste.

Main Topic / Discussion
This episode examines the newly announced Section 338 tariffs on specified Canadian imports and what companies should do before the August 19 effective date. Mollie breaks down the legal authority, covered product categories, USMCA and Section 232 treatment, potential challenges, negotiation dynamics, and the immediate classification, origin, forecasting, and supply-chain work importers should begin.

Key Takeaways
• The additional 50% duty applies to specified HTS provisions, not automatically to every Canadian-origin product.

• USMCA qualification does not exempt covered goods, while articles already subject to Section 232 duties are excluded from the new Section 338 duties.

• Importers should validate tariff classifications and country-of-origin determinations, including the application of 19 CFR Part 102, and closely monitor CBP CSMS guidance.

• Compliance, finance, sourcing, legal, customs brokers, and government affairs teams should jointly model the 50% worst-case impact and identify affected shipments, suppliers, contracts, and customers now.

Resources & Mentions
• Global Training Center

• White House Fact Sheet: Additional Tariffs on Canada

• Section 338 Proclamation: Alcoholic Beverages

• Section 338 Proclamation: Dairy

• Section 338 Proclamation: Motor Vehicles

• Mollie Sitkowski – Faegre Drinker

Credits
Host:
Lalo Solorzano

Andy Shiles

Guest(s):
Mollie Sitkowski - LinkedIn

Producer:
Lalo Solorzano

📢 Subscribe & Follow
Stay connected with the Simply Trade community and never miss an episode that helps you trade smarter.

🎧 Listen on:

• Apple Podcasts
• Spotify
• YouTube

💬 Connect with us:

• Simply Trade
• Global Training Center
• Trade Geeks Community

Don't forget to rate, review, and share with your fellow trade geeks!

Want to be on the show or have topic suggestions?
SimplyTrade@GlobalTrainingCenter.com