Audits

U.S. Customs and Border Protection routinely uses two different types of importer audits, the Focused Assessment (“FA”) and the Quick Response Audit (“QRA”).

Focused Assessments

In a FA Customs employs a risk-based approach to assessing an importer’s compliance with customs laws and regulations. The FA starts with a review of an importer’s internal controls and procedures to determine the likelihood of non-compliance. Importers that represent an an unacceptable risk may be subject to a more comprehensive audit, a Compliance Improvement Plan, and follow up audits. Any large importer can anticipate being selected for a FA, as Customs tries to review all large importers every few years.

Quick Response Audits

A QRA is a single-issue audit and is often the result of a referral to Customs Regulatory Audit from an Import Specialist or other Customs official that suspects an importer has a non-compliance issue that requires further evaluation. 

Full Audits

When Customs perceives that there has been a specific violation or general lack of compliance, it can also commence a general audit of the importer. These audits can be very lengthy, detailed, and administratively expensive. Thus, continual attention to compliance is important.

Barnes/Richardson has helped numerous clients throughout the entire audit process. For example, after the initial selection and contact from Customs, Barnes/Richardson can conduct a pre-audit compliance review to identify non-compliance issues for possible prior disclosure. At the conclusion of the audit, Barnes/Richardson can contest and/or file comments on the audit report findings. An importer’s accounting records play an integral role during a Customs audit. Barnes/Richardson is particularly suited to provide representation during a Customs audit as our firm includes a licensed Customs broker and a former certified public accountant. From start to finish, Barnes/Richardson can help.  

Dec. 3, 2020

CIT Pushes Back on EAPA

October 01, 2013

Government Shutdown Impacts International Trade Agencies

October 5, 2012

CBP Expands ISA Membership to Successful FA Importers

September 20, 2013

Barnes/Richardson Partner Cortney O'Toole Morgan to Speak at ACI's U.S. Customs Compliance Boot Camp

Dec. 12, 2012

Why Sound Due Diligence Is Crucial in Global Business
By: Brian F. Walsh and David G. Forgue

Dec. 14, 2012

Barnes/Richardson Partners Author Article on Trade Law and Due Diligence