The customs enforcement environment in 2026 looks very different from even two years ago. The U.S. Customs and Border Protection (CBP) has moved beyond traditional, paper based risk targeting and now uses advanced data scoring systems to detect anomalies in import data, trace potential transshipment routes, and connect supplier networks tied to forced labor.
At the same time, the Department of Justice (DOJ) is increasingly using the False Claims Act (FCA) to pursue civil penalties against importers accused of undervaluation, misclassification, or evasion of Section 301 and 232 duties. Together, these developments create an enforcement landscape where data integrity, supply chain transparency, and internal controls matter more than ever.
Here’s what importers should know and some practical guidance to maintain customs compliance:
AI powered trade targeting has arrived
CBP’s Automated Targeting System (ATS) now incorporates machine learning models trained on historical seizures, audit results, and worldwide trade data. These algorithms flag shipments for examination based on subtle patterns: shipping routes that mirror known diversion paths, price deviations within tariff lines, or supplier connections to entities previously detained under the Uyghur Forced Labor Prevention Act (UFLPA).
The agency now combines predictive risk modeling with advanced supply chain network mapping tools that visualize relationships among manufacturers, freight forwarders, and ultimate consignees. For example, a low value textile shipment routed through a new intermediary in Southeast Asia might attract scrutiny if its upstream suppliers are linked to entities previously flagged for forced labor concerns.
In practice, this means CBP’s enforcement is more precise—but also less forgiving. Traditional “routine exams” are now often the product of algorithmic anomaly detection. Importers can no longer assume that small value entries or longstanding trade lanes will escape attention.
The expanding role of the false claims act in trade cases
At the same time, the DOJ’s Trade Fraud Task Force has expanded its use of the False Claims Act to pursue civil penalties based on knowingly false or reckless declarations in customs filings. In the last year, several importers have faced multi-million-dollar FCA settlements for alleged undervaluation, misclassification, or false country of origin statements.
The Department of Homeland Security, through CBP, now employs a wide range of enforcement tools, including formal investigations, the issuance of Customs Forms 28 (Requests for Information) and 29 (Notices of Action), and targeted risk assessment surveys and full scale audits. The use of these mechanisms is rising, driven by CBP's growing reliance on predictive analytics and automation, which allow the agency to pinpoint high risk trade activity with greater precision.
The integration of CBP’s data mapping and anomaly detection insights into DOJ investigations has created a direct feedback loop between administrative and civil enforcement. When CBP’s analytics detect irregularities in declared values, country of origin data, or routing patterns, that intelligence can be referred to DOJ for further action.
What might once have concluded with a routine information request can now escalate into a full FCA review. Because FCA penalties allow for treble damages and per violation fines, even small or unintentional inaccuracies—if systemic—can carry significant financial exposure.
These enhanced enforcement tools mean compliance risk increasingly resides in how companies manage and verify their data.
What importers should do now
To navigate this new reality, importers must take proactive steps to strengthen their compliance programs and ensure accurate, consistent customs reporting:
1. Institutionalize data governance
Establish procedures to reconcile commercial invoices, purchase order, and entry data. Discrepancies that seem operational, like rounding errors or mismatched Incoterms, can signal intentional undervaluation in an AI model’s eyes.
2. Map your supply chain using your own tools
Document the full sourcing path for all key compliance assertions—origin, value additions, and production shifts. For UFLPA sensitive goods, trace suppliers as far back as raw material extraction.
3. Retain robust documentation for origin and valuation
Keep contemporaneous evidence supporting tariff classification, First Sale calculations, and origin claims. The proof of compliance now extends to digital records and data integrity.
4. Implement internal whistleblower channels
Encourage employees to report valuation or sourcing concerns internally before they reach federal investigators. This is a practical shield against FCA actions.
The human element behind the algorithms
While automated targeting technologies have enhanced CBP’s efficiency, they also introduce new challenges. Algorithms excel at pattern recognition but can misinterpret legitimate business changes, such as new sourcing regions or innovative product designs, as suspicious activity.
That places a renewed burden on importers to ensure their Customs brokers and CBP Centers of Excellence and Expertise have clear, accurate information. When entry data is transparent, complete, and consistent, CBP’s risk models are less likely to assign high risk scores. In contrast, missing product details or sudden changes in shipping patterns can unintentionally elevate a company’s risk profile, leading to shipment holds or detentions.
Turning compliance into advantage
The 2026 enforcement climate shows that customs compliance is now a data discipline. AI doesn’t replace human expertise—it amplifies it. Importers who integrate compliance into every stage of sourcing, logistics, and reporting will stay ahead, while accurate data and supplier transparency remain their first line of defense.
