Veil-Piercing in Customs Enforcement Proceedings: The Role of Federal Common Law

Abstract

Veil-piercing, although a subject of considerable jurisprudence and academic literature, has
to date been the subject of relatively sparse litigation before the United States Court of
International Trade (CIT). International trade practitioners thus may be interested to learn that
there is a federal common law of veil-piercing that the CIT may draw upon when the government
seeks to recover unpaid customs duties or penalties from individuals or entities other than the
official importer of record. This Article discusses the potential applicability of the federal common
law of veil-piercing in customs enforcement proceedings, explaining the doctrine’s contours
(particularly in the United States Court of Appeals for the Federal Circuit) and discussing the
manner in which it may be applied in future proceedings by the CIT.