Federal prosecutors are laying the groundwork to criminally charge companies and individuals that try to evade US tariffs as President Donald Trump readies a fresh round of levies next week.

American customs officials have long sought to thwart attempts to avoid duties using relatively common schemes like changing the country of origin on imports or misclassifying goods on forms. However, such issues historically have been handled through fines or civil settlements and seldom by criminal prosecution.

But now, the Justice …

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