Tag: CBP Audit

  • 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.