The purpose of this advanced notice is to allow the importer to review or establish its internal procedures and to ensure that its transactions are compliance as possible prior to the commencement of the review. In some cases the importer may be given significant advanced notice (6 months or more) that it has been selected for the FA. Once the FA candidate is chosen it is notified by phone and later by an official notice by mail. Notification Of Selection & The Questionnaire Information on company compliance is obtained from Import Specialists, the Office of Investigations, intensive exams, and cargo selectivity and entry summary reviews.
This profile contains detailed company background information (Dun & Bradstreet, Web pages, Company 10K and 10Q reports, and information from the trade and press) and customs history (including tariff provisions and exemptions utilized). Once a candidate is selected an importer profile is compiled. Currently any company importing over $100 million is a potential audit candidate.
Customs looks at a various factors, including imports from primary focus industries (PFI), such as electronics, textiles, automobiles use of special trade programs and exemptions, such as GSP, 98 and, referrals from local import specialists. Using national selection criteria and data collected during the entry process, Customs will evaluate the volume, value, and nature of imports by a company for any given period. Customs does its homework when selecting the importer. The Focused Assessment process begins with the selection of the FA candidate. It is in the ACT phase that the Audit team determines a loss of revenue s associated with a non-compliant company. The more intrusive comprehensive Assessment Compliance Testing (or ACT) phase is used only if the Audit team finds that the importer presents an "unacceptable risk". Initially, a Focused Assessment evaluates the importer's risk of non-compliance with import requirements rather than trying to establish a compliance pass /fail rate, as under the previous Compliance Assessment program. Originally introduced as a compliance assessment, this program was revised and reintroduced in October of 2002 as Customs' Focused Assessment (FA) program.Ī Focused Assessment is conducted by Customs' Regulatory Audit Division, which reports to Customs Senior Management through a different reporting structure than the more familiar Commercial Operations teams at your local Port of Entry.
These reviews have become an integral part of the agency's "informed compliance" strategy. Customs and Border Protection" or "CBP" following 9/11 and its inclusion into the Department of Homeland Security) has targeted import companies for Compliance and Focused Assessment reviews. Since 1995, the United States Customs Service (it has been renamed "U.S.
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