U.S. Customs and Border Protection October 25, 2011 – Federal Register Recent Federal Regulation Documents

CBP Audit Procedures; Use of Sampling Methods and Offsetting of Overpayments and Over-Declarations
Document Number: 2011-27511
Type: Rule
Date: 2011-10-25
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury
This document amends the U.S. Customs and Border Protection (CBP) regulations by adding provisions for the use of sampling methods in CBP audits and prior disclosure cases and for the offsetting of overpayments and over-declarations when an audit involves a calculation of lost duties, taxes, or fees or monetary penalties under 19 U.S.C. 1592. The sampling provision may be used by both CBP and private parties in certain circumstances. The offsetting provision is in accordance with CBP's authority under 19 U.S.C. 1509(b)(6).