A 5-year importer-level customs ledger reconstructed line-by-line from CBP/ACE: full duty stack per entry line (base MFN, Section 301, Section 232, IEEPA, MPF, HMF), country-of-origin split, HTS code, effective duty rate, broker filing-speed benchmarks, suspected-misclassification flags, and matched import-to-export pairs supporting 99% drawback claims
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