DOJ signals increase in trade and customs enforcement in new corporate fraud directiveOn October 1, 2026, DOJ’s National Fraud Enforcement Division issued Directive 26-12, highlighting tariff evasion, import violations and forced-labor-related misconduct as core corporate enforcement priorities.October 12, 2026 The directive reflects the Department’s increasing focus on trade-related fraud and directs prosecutors to prioritize investigations involving customs violations, tariff avoidance schemes and the importation of goods or services linked to unlawful practices. Key takeawaysTrade and customs fraud moves to the forefront. For the first time, DOJ has expressly identified tariff evasion, import-related fraud and forced labor-related misconduct as a top priority area for corporate enforcement, placing these issues alongside more traditional enforcement areas such as healthcare fraud, government procurement fraud and tax-related offenses.
Cross-border conduct faces greater scrutiny. The directive identifies several aggravating factors on which prosecutors should make enforcement decisions. Among other things, prosecutors should focus on conduct involving the “exfiltration of American dollars to support foreign adversaries.” This suggests that cross-border commercial activity involving countries either formally or informally identified as US adversaries could come under more scrutiny.
More resources dedicated to trade enforcement. DOJ emphasized its growing use of data analytics, fraud-detection technologies and centralized corporate enforcement resources to identify and pursue corporate misconduct proactively. DOJ also moved its trade-fraud enforcement team out of the purview its National Security Division and into the newly created Fraud Section, suggesting a shift in strategy away from counterintelligence and towards criminal enforcement.
Voluntary disclosure still matters. While signaling a tougher enforcement posture, the directive reaffirms that companies that voluntarily self-disclose misconduct, cooperate with investigations and undertake meaningful remediation may receive substantial cooperation credit under DOJ policy.
What companies should do nowCompanies involved in international trade, customs compliance, supply-chain management and import/export operations should clearly identify their supply chains, and reassess their controls around tariff classification, country-of-origin determinations, customs declarations and forced-labor compliance. The directive suggests that DOJ will expand its use of criminal enforcement tools to enforce customs and trade laws that have historically been used primarily from an administrative or counterintelligence perspective.
Bottom line: Directive 26-12 reinforces DOJ’s growing focus on trade-related fraud and signals increased scrutiny of tariff evasion and import violations. Companies with global supply chains should expect heightened enforcement risk and ensure that compliance programs are equipped to identify and address customs and trade-related issues before they attract government attention. Key contacts
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