FTA Webinar Series: Drawbacks
Febuary 21, 2024

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David Corn is Executive Vice President of Comstock and Holt, starting his drawback career in 2011.

David was selected to take an active role for the trade in the Trade Support Network’s Drawback Working Group, leading efforts to write new regulations for drawback through the Trade Facilitation and Trade Enforcement Act of 2015 and to support the development and transition of drawback to the Automated Commercial Environment. David currently serves as the co-chair for AAEI’s Drawback and Duty Deferral Committee, as the vice chair for the NCBFAA’s Drawback Subcommittee, and he represents the New York/New Jersey region as a member of the board to the NCBFAA. In January 2022, David was appointed to the 16th term of the Commercial Customs Operations Advisory Committee (COAC).

David actively discusses drawback with congressional representatives from NJ and NY, and the U.S. Trade Representative’s office. David is a frequent speaker on duty drawback in venues across the country each year.

David has a Bachelor of Science degree from The Ohio State University in Consumer Affairs and is both a Licensed Customs Broker and Certified Customs Specialist.


Erik Smithweiss


Erik D Smithweiss represents clients on issues before U.S. Customs and Border Protection, Department of  Commerce, Office of Foreign Assets Control, Food & Drug Administration, Consumer Product Safety Commission and other agencies that regulate the international trade in goods. His practice involves import restrictions, rules of origin, preferential trade agreements, marking and labeling, valuation, tariff classification, antidumping and countervailing duty compliance, Fish & Wildlife restrictions, and similar matters.

Mr. Smithweiss’ practice includes export controls and sanction programs administered by various agencies. Mr. Smithweiss represents clients in all areas of customs import/export procedure and administration, such as audits, investigations, False Claims Act litigation, penalties, judicial and administrative forfeiture proceedings, compliance programs, administrative rulings and litigation.

Mr. Smithweiss is one of several trial attorneys in the firm and appears regularly in matters before the U.S. Court of International Trade, Court of Appeals for the Federal Circuit and federal district courts. He is the author of “A Race To The Courthouse?: Jurisdiction Over Customs Admissibility Decisions,” 21 Tul. J. Int’l & Comp. L. 291 (2013).



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