Kevin W. Leonard

Kevin W. Leonard draws on decades of experience in both private practice and the government to counsel clients on a broad range of international trade and customs matters. A former Import Specialist for U.S. Customs & Border Protection, Kevin advises business of all sizes – ranging from small, closely held businesses to Fortune 100 companies – on complex customs issues. He represents clients in enforcement proceedings before CBP, including Uyghur Forced Labor Prevention Act (UFLPA) detentions, detentions under Withhold Release Orders (WROs) pursuant to the forced labor import ban (Section 307 of the Tariff Act of 1930), Enforce and Protect Act (EAPA) proceedings, customs penalty actions, liquidated damages assessments, seizures, forfeitures, and customs audits.

Kevin also has extensive experience advising clients and developing creative and practical import strategies in Europe and Asia. Kevin’s practice addresses all aspects of international trade, including classification and appraisement of merchandise, preferential trade agreements (including The United States-Mexico-Canada Agreement and United States Korea Free Trade Agreement), rules of origin, drawback, foreign trade zones/bonded warehouses, and marking and labeling.

Kevin currently serves as an Adjunct Professor of Law at Brooklyn Law School, teaching U.S. Trade and Customs Law.

Representative Experience

• Assisting prominent Italian luxury brand to reduce its U.S. duties by more than 40% through a restructure of their supply chain.
• Assisting multi-brand e-commerce platform to eliminate customs duties in connection with millions of dollars of sales in United States.
• Advising top-five auto manufacturer on tariff mitigation strategies, successfully reducing potential duty liabilities by millions of dollars.
• Obtaining over $1 million in duty refunds for a U.S. personal computer maker involved in a contentious tariff classification review by U.S. Customs & Border Protection.
• Successfully representing a multinational footwear manufacturer and brand owner undergoing a Foreign Trade Zone audit by U.S. Customs & Border Protection resulting in no duties owed.
• Developing successful strategies for an industrial manufacturer to minimize and avoid duties imposed by the United States against China under Section 301 of Trade Act of 1974.
• Assisting prominent spirits importer in obtaining duty refunds in excess of $20 million in connection with first sale valuation claim.
• Defending multinational corporation through a high-stakes, five-year civil customs investigation and audit covering $1 billion+ in imports, resolving the matter for a settlement of under $300,000 for the five-year period.

New York Law School J.D. magna cum laude (1998)

University of Massachusetts at Amherst B.A. cum laude (1992)

US Court of International Trade (2000)

US Court of Appeals for the Federal Circuit (2000)

New York State Bar Membership

Massachusetts State Bar Membership

Instructor:

“Tariff Classifications & Custom Valuation,” World Trade Institute, Pace University (2004-2005)