CBP Proposes Rule Changes to Statistical Sampling
October 27, 2009U.S. Customs and Border Protection (CBP) is proposing to amend its regulations on the use of statistical sampling in CBP audits and prior disclosure cases and the use of offsetting in audits. Interested persons may submit comments on or before December 21.
Statistical sampling has been utilized in CBP audits for many years. The proposed amendments provide the circumstances and requirements for the use of sampling methods by CBP and, where appropriate, audited persons authorized by CBP to conduct self-testing or private parties conducting an independent review for prior disclosure purposes.
The proposed amendments also provide guidance for the offsetting of overpayments and over-declarations when an audit involves a calculation of lost revenue or monetary penalties under 19 U.S.C. 1592 in certain specific circumstances. Offsetting has been implemented operationally since 2002 in CBP audits, in accordance with 19 U.S.C. 1509(b)(6). The proposed amendment reflects the statutory provision. It also proposes to remove from CBP regulations the term “compliance assessments,” a term that has become superfluous as a result of CBP policy changes to audits. For more details, see notice published in the Federal Register.
For legal aspects, contact: Alan Cohen, Penalties Branch, Regulations and Rulings, Office of International Trade; Phone: (202) 325-0062.
For audit and operational aspects, contact: Matthew Krimski, Regulatory Audit, Office of International Trade; Phone: (202) 863-6004.
