Managing Tariff and Trade Enforcement Risk in 2026

John M. Foote, Partner | Sidley Austin LLP

John M. Foote focuses his practice on U.S. international trade law and policy, counseling companies through the complex tariff and trade compliance challenges of importing goods into the United States. He helps businesses navigate high-stakes enforcement actions, design practical compliance solutions, and resolve disputes with U.S. Customs and Border Protection (CBP). Drawing on years of experience leading a customs practice, John is a trusted advisor on tariff compliance and mitigation and on the increasingly critical area of forced labor supply chain compliance.

• Education & Credentials

John earned his J.D. and an M.A. from the University of Kansas, both in 2008, following his B.A. from Miami University in Oxford, Ohio, in 2002. He is admitted to practice in the District of Columbia and New York. Early in his career, he clerked for the Honorable Gregory W. Carman at the U.S. Court of International Trade.

• Recognition & Leadership

A recognized authority on customs and trade enforcement, John joined Sidley as a partner in October 2025 to help expand the firm’s Global Arbitration, Trade and Advocacy practice. He is a frequent commentator on trade policy developments, quoted in outlets such as Bloomberg Law and co-authoring Sidley analyses on significant developments including the U.S. Supreme Court’s International Emergency Economic Powers Act tariff decision.

• Professional Involvement

John is a member of the Customs and International Trade Bar Association. Alongside his client work, he maintains a strong pro bono commitment, representing Uyghur and other asylum seekers and advancing efforts to combat forced labor in global supply chains.

• Experience

John has guided many clients through trade enforcement proceedings before CBP, including civil penalty proceedings, customs audits, Uyghur Forced Labor Prevention Act (UFLPA) detentions, forced labor trade enforcement, and Enforce and Protect Act (EAPA) investigations, and has represented companies in litigation before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit. He advises on tariff classification, valuation, country-of-origin determinations, preferential trade arrangements, tariff exclusions, duty drawback, and supply chain due diligence to reduce trade costs and minimize disruption. Representative matters include assisting numerous clients in rectifying non-compliant trade activity through voluntary self-disclosures to CBP; guiding leading consumer goods companies in building supply chain compliance frameworks free of ties to Xinjiang or forced Uyghur labor; representing a U.S. importer in a tariff classification dispute before the Court of International Trade that resulted in a voluntary reversal by CBP and a multimillion-dollar refund; and obtaining a full revocation of a Withhold Release Order to clear a company of forced labor allegations under Section 307 of the Tariff Act. He has also helped importers design “first sale” duty savings programs and partnered with a social media company to design a global public consultations process that shaped the creation of its content-moderation Oversight Board.

Flynn K. Madden, Managing Associate | Sidley Austin LLP

Flynn K. Madden focuses his practice on international trade and customs law, advising companies on all aspects of U.S. customs law and the substantive matters involved in importing merchandise into the United States. Drawing on hands-on experience from inside the federal government, Flynn brings a practical, agency-informed perspective to helping importers navigate the complex regulatory landscape of cross-border trade.

• Education & Credentials

Flynn earned his J.D. from Washington and Lee University School of Law in 2020 and his B.A. from the College of William & Mary in 2016. He is admitted to practice in the District of Columbia.

• Recognition & Leadership

Flynn’s distinctive credential is his government service: before entering private practice, he served as an Attorney-Advisor with U.S. Customs and Border Protection (CBP) headquarters in the Office of Trade, Regulations and Rulings Directorate—experience that gives him firsthand insight into how the agency approaches the issues his clients face. He is also a contributing author on Sidley’s White Collar Watch blog, writing on developments such as executive action to enhance customs enforcement.

• Professional Involvement

As a member of Sidley’s Global Arbitration, Trade and Advocacy practice, Flynn works across customs, anti-dumping and countervailing duties and trade remedies, global policy and advocacy, international intellectual property, and ITC Section 337 matters. He contributes to the firm’s thought leadership on customs enforcement and trade regulation, helping clients stay ahead of a rapidly evolving policy environment.

• Experience

At CBP, Flynn worked on administrative rulings, petitions, and protests, and advised agency officials on admissibility determinations for merchandise being imported into the United States. In private practice at Sidley, he applies that experience to counsel companies on the full range of U.S. customs matters related to importation—advising on classification, admissibility, and compliance, and helping clients resolve issues before Customs and the other agencies that govern international trade.

SESSION 1 – The Post-IEEPA Tariff Landscape and Mitigation Strategies | 2:30pm – 3:30pm ET

This session will be divided evenly between the current tariff landscape and practical tariff mitigation strategies. The first half will provide an overview of the principal sources of tariff and trade-remedy exposure in the post-IEEPA environment, including current Section 301 tariffs and investigations, Section 122 tariffs, key issues in Section 232 exposure, and AD/CVD exposure and related Enforce and Protect Act (EAPA) risk. The second half will focus on practical strategies for reducing or managing tariff liability, including duty drawback, foreign-trade zones and bonded warehouses, first sale valuation, strategic country-of-origin planning, and novel mitigation opportunities available under particular tariff regimes, including U.S.-content exceptions to Section 232 tariffs, China Board of Trade HS-based action, and onshoring agreements.

BREAK | 3:30pm – 3:40pm ET

SESSION 2 – Customs Enforcement and Judicial Oversight: New Enforcement Priorities and Trade Litigation | 3:40pm – 4:40pm ET

This session will be divided evenly between emerging customs enforcement priorities and judicial oversight of tariffs and trade enforcement. The first half will examine Executive Order 14411, the administration’s new Executive Order to strengthen customs enforcement, the trade fraud task force, the new White House transshipment report, the growing use of artificial intelligence in customs enforcement, and UFLPA and Withhold Release Order enforcement developments, including expansion of the UFLPA Entity List. The second half will include guidance on how to navigate this new enforcement landscape, and provide an update on trade litigation, including the IEEPA refund legal challenges and efforts to secure refunds on a class basis, challenges to Section 122 tariffs, Section 301 challenges, and UFLPA litigation.