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Article ID : 22
Audience : Default
Version 1.00.01
Published Date: 2009/10/25 15:20:00
Reads : 203
Customs and Border Protection announced on October 22rd that it can opt to employ sampling techniques during its audits in order to determine if there are any deficiencies in Customs declarations or if there are duties (and penalties) owing. The new proposed regulations for the most part embody existing practices. For example, they allow for offsets against duty underpayments for overpayments uncovered during the course of an audit, but regulations or not, this allowance has been in effect by statute since 2002. Major changes are that once a sampling technique is agreed upon by the importer, it will lose the option to request an entry-by -entry review should it later find that the sampling works to its disadvantage. Also new is the adoption of sampling for "prior disclosure." Under prior disclosure, penalties are eliminated or greatly reduced should an importer declare an underdeclaration before Customs initiates a formal investigation into the matter. There had been no authority to allow offsets for overpayments in a prior disclosure. The proposed regulations will allow for offsets, but only in the limited situation that they are based on a sampling technique that was previously proposed to and approved by approved by Customs No offsets are allowed in "prior disclosures" in other situations, as where an importer determines over- and underpayments on an entry-by-entry basis. In such cases, the only means available for the recovery of overpayments is though the protest procedure, and due o the short statute of limitations for filing protests, this avenue is often foreclosed.
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