CBP addresses how to modify or revoke “withhold release orders” when forced labor is involved

CBP addresses how to modify or revoke WRO

U.S. Customs and Border Protection (CBP) posted on its website a “fact sheet” concerning its processes for modifying or revoking “withhold release orders” that are issued when the imports were produced with the use of forced labor.

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Section 307 of the Tariff Act of 1930 prohibits the importation of merchandise mined, produced or manufactured (either wholly or in part) in any foreign country by forced or indentured labor, including forced child labor. Such merchandise is subject to exclusion or seizure (or both), and may lead to criminal investigation of the importer. When information reasonably—but not conclusively—indicates that the merchandise involving forced labor is being imported into the United States, CBP may issue a withhold release order.

The fact sheet [PDF 349 KB] (March 2021) provides that interested parties may request a withhold release order modification or revocation by providing evidence to CBP showing the subject merchandise was not produced, manufactured or mined using forced labor.

  • To modify a withhold release order—CBP determines a foreign entity subject to the withhold release order has remediated all of the 11 International Labour Organization (ILO) indicators of forced labor identified, and suspends enforcement of the order against the foreign entity.
  • To revoke a withhold release order—CBP determines that the foreign entity included in the scope of the withhold release order was not engaged in forced labor practices, and CBP removes the foreign entity from the scope of the order.


For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Steve Brotherton
Principal and Global Export and Sanctions Leader
T: 415-963-7861
E: sbrotherton@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Principal
T: 202-533-3247
E: aahanchian@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

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