On September 16, 2014, the U.S. Court of Appeals for the Federal Circuit issued its en banc decision in United States v. Trek Leather, Inc. No. 2011-1527, 2014 U.S. App. LEXIS 17746 (Fed. Cir. Sept. 16, 2014). The decision is noteworthy for confirming that individuals who help introduce imported merchandise into the commerce of the United States personally may be liable for customs penalties even when those individuals are not the “importer of record” and even when there has not been any showing of fraud.

The en banc decision vacates the Federal Circuit panel decision, which previously had held that corporate officers of an “importer of record” are not personally liable for penalties under § 1592(a), absent a demonstration that the corporate veil should be pierced in situations where the corporate officer was the actual importer of record or an agent of the importer as designated by a writing. See United States v. Trek Leather, Inc., 724 F.3d 1330 (Fed. Cir. 2013) (vacated as discussed herein by United States v. Trek Leather, Inc., No. 2011-1527).