Industry News

CBP Changes Rules for Sampling and Offsetting in Prior Disclosures

October 27, 2011

Recently, U.S. Customs and Border Protection (CBP) published a final rule regarding the use of sampling and offsetting in audits and prior disclosures. This final rule adopts changes to CBP’s audit procedures and the corresponding regulations found in 19 CFR Parts 162 and 163. This final rule follows a proposed rule initially published on October 21, 2009. See 74 Fed. Reg. 53964.

The final rule, which will take effect December 27, 2011, adds provisions that allow for the use of sampling methods in both CBP audits and private party prior disclosures and for the offsetting of overpayments and over-declarations in Customs-directed and private party prior disclosures, when filed generally or as part of an audit, if certain conditions are met. (Full Article)