Tag: CBP Audit

  • Importer Self-Audit Methodology

    Importer self-audit methodology. Sample selection, scope, gap identification, remediation through PSC and prior disclosure.

  • Pre-Acquisition Customs Compliance Review

    Pre-acquisition customs compliance review for buyers. Compliance posture, exposure quantification, disclosure schedule preparation.

  • Continuous Bond Decisions

    Continuous import bond sizing decisions. Bond categories, sizing methodology, renewal, alternatives.

  • Importer of Record Decisions

    Importer of record selection. Manufacturer vs distributor vs U.S. entity. Liability allocation, tariff strategy implications.

  • Customs Broker Selection for SMB Importers

    Customs broker selection for SMB importers. Service scope, geographic coverage, fee structure, post-entry support, technology.

  • Customs Power of Attorney Scope

    Customs POA scope. Pre-entry, post-entry, refund, audit authorities. Scope decisions and limitations.

  • Customs Recordkeeping Requirements

    19 U.S.C. § 1508 customs recordkeeping requirements. Records covered, retention periods, storage formats, audit access.

  • Successor in Interest in Customs

    Successor in interest customs procedures. CBP recognition, drawback rights transfer, USMCA continuity, audit history.

  • Voluntary Disclosure Process

    Voluntary disclosure process for customs violations. Filing structure, penalty mitigation, scope decisions.

  • Prior Disclosure Benefits

    Prior disclosure benefits under 19 USC § 1592. Penalty cap, filing requirements, scope.