1 / 8

Self-Testing

Self-Testing. Self-Testing Plans. Unique to each company based upon risk factors associated with its business, process & procedures, and commodities. Must be documented and submitted with as part of the Importer Self-Assessment (ISA) application package. Example Risk Factors to Consider.

susan
Download Presentation

Self-Testing

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Self-Testing

  2. Self-Testing Plans • Unique to each company based upon risk factors associated with its business, process & procedures, and commodities. • Must be documented and submitted with as part of the Importer Self-Assessment (ISA) application package.

  3. Example Risk Factors to Consider • Number of Customs brokers utilized • Classification of merchandise • Valuation methodology • Related party transactions • Additional payments (e.g., assists, royalties, undeclared payments) • Special trade programs • New employees, Customs brokers, special trade programs, etc. • Imports subject to other government agencies

  4. Frequency of Reviews • Daily • Monthly • Quarterly • Annually

  5. Review Tools • Risk Assessment / Risk Matrix • Transactional Testing • Statistical • Non-Statistical

  6. Questions to Consider & Document • Will a risk assessment/risk matrix be used in conjunction with transactional testing? • Frequency of review (i.e., daily, monthly, quarterly, and/or annually)? • Who will conduct the review? • Note: Individuals should NOT be reviewing their own work. • How many items will be reviewed? • What areas (e.g., classification, valuation, special trade programs, other government agencies, etc.) will be included in the review and how will the areas be tested? • How will the reviewed items be tracked? • How will errors be handled? • Who will the results be reported to?

  7. Self-Testing Results • Should be maintained for a 3-year period. • Should be available for review by your Account Manager and/or the ISA team upon request as part of the annual notification process. • Should be reported, at a high level summary, to U.S. Customs and Border Protection as part of the company’s Annual Notification Letter.

  8. CBP Contact Information • Richard Wallio, Chief, Partnership Programs (202) 863-6508 • Albert Queen, Trade Liaison, Partnership Programs (202) 863-6071 • Anita Harris, Trade Liaison, Partnership Programs (202) 863-6069 • Leon Sample, Field Director, Regulatory Audit (859) 331-9020 ext.101 Customs Web-site: http://www.cbp.gov/xp/cgov/trade/trade_programs/trade_compliance/importer _self_assessment/

More Related