Last month’s ruling in Learning Resources v. Trump struck down the president’s emergency tariff authority. But the tariff landscape that actually drives customs fraud enforcement—Section 301, Section 232, antidumping and countervailing duties—was untouched. Here is what changed, what did not, and what it means for whistleblowers.

Companies facing tariffs have it hard enough without competitors cheating on tariffs. If you’re aware of a competitor engaged in a customs fraud scheme, the False Claims Act can help enforce compliance, while also offering rewards.

Recent tariffs pursuant to the International Emergency Economic Powers Act are disrupting global trade, creating new opportunities and incentives for fraud.

Companies reliant on the de minimis tariff exception recently suspended for China and Hong Kong may be tempted to turn to fraud to avoid the sudden and significant tariff burden.