Last Updated: 2018
This course guide is intended as a teaching tool to help businesses understand the import regulations, the Customs audit procedures and to develop practical business processes and controls for navigating a Customs Focused Assessment (audit).
The book is organized to help answer the questions:
- Why do audits exist and why are they important?
- What is a customs audit? How does the process work? What is Customs looking for?
- How can a company prepare for an audit?
The book will cover the following:
- US Customs Compliance
- Introduction to Customs Audits
- The Focused Assessment Process
- Special Issues Within an Audit
- Record Retention Periods
- Importer Self Assessment Program
- Standard Operating Procedures