Sandra Lee Bell

Sandra Bell represents clients on regulatory procedures relating to customs tariff and import issues including securing and responding to decisions on prospective and current import transactions, international trade policy and regulatory programs, and border security and trade enforcement programs.

Ms. Bell has over three decades of customs, international trade and border security experience at U.S. Customs and Border Protection (CBP) where she held several positions most recently, as Deputy Assistant Commissioner, Office of International Trade (OT) and as Executive Director of Regulations and Rulings, OT. In the aftermath of 9/11, Ms. Bell also served as Acting Deputy Assistant Commissioner, Deputy Assistant Commissioner and Acting Assistant Commissioner for the Office of Regulations and Rulings, where she spearheaded development of programs to improve delivery of services in international trade regulatory programs that enhanced border security and trade enforcement, such as the Customs On line Rulings Search System (CROSS), the online IPR recordation system (IPRS) and the advance electronic transmission of cargo security (Trade Act) and passenger information (APIS). During this crucial time in US history, Ms. Bell led the development of watershed decisions, national policies, regulations, training and outreach programs that effected transition of the agency into a new legal and cultural environment.

Ms. Bell provides key customs law advice to a variety of clients, including major manufacturers and distributors of imported and exported finished goods and raw materials such as lumber, chemicals, textile and apparel/accessories; automotive vehicles and parts; food products and ingredients; software, industrial coating systems, medical supplies, energy products, luxury consumer goods and professional use products. She also assesses corporate customs compliance independently or as part of the firm’s due diligence reviews for mergers and acquisitions transactions. Specific customs areas in which Ms. Bell has provided advice have included: country of origin (determination and labeling); tariff classification; customs valuation; NAFTA/USMCA, other FTAs, and other US duty preference programs; customs drawback; bonds and bonded warehouses, foreign trade zones, customs enforcement and mitigation; import bans such as the US Forced Labor law; intellectual property rights import restrictions, restrictions by other US government agencies.