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• W191890953 abstract "Since 1993, importers have been legally responsible for the accuracy of information reported to U.S. Customs. Customs requires that importers that are audited and found to have compliance deficiencies develop a Compliance Improvement Plan (CIP). This study evaluates the effectiveness of a CIP Implemented at a large importer. The results of this study show that while the initiation of the CIP effectively raised the importer's compliance levels, the continuance of the CIP did not significantly raise compliance levels between audit periods. INTRODUCTION Companies that import merchandise into the United States are wholly responsible for compliance with U.S. Customs laws and regulations, and are subject to penalties for noncompliance. This responsibility, resulting from a law passed in 1993, has prompted importing businesses to develop and implement internal procedures to ensure compliance with Customs laws. This study evaluates the effectiveness of a U.S. Customs compliance improvement program implemented at a large importer. BACKGROUND The Customs Modernization Act (commonly known as the Mod Act) was passed in 1993 as Title VI of the North American Free Trade Agreement Implementation Act (Public Law No. 103-182). The Mod Act shifted much of the burden of compliance from the Customs Service onto importers. Prior to passage of this Act, it was the burden of the Customs Service to discover duty under-payment. Since passage of the Mod Act, importers are now required to exercise reasonable care in complying with federal import regulations. Importers now have the legal responsibility for reporting correct statistical and value information related to imported merchandise (Curran, 1997). In order to determine how effectively importers are meeting their responsibilities, Customs calculates a compliance level percentage for each importer. An importer's compliance level in turn determines the importer's level of risk as assigned by the Customs Service, with higher risk importers subject to more frequent importation exams and post-importation reviews (Compliance Assessment Refinements Implemented, 2000). The tool used to measure importers' compliance levels is the compliance assessment audit. During a compliance assessment, a quantity (usually 100) of randomly selected import records for merchandise imported during a specified period, usually the importer's fiscal year, are reviewed. For each import, the information reported to Customs on the import documentation is compared to the importer's financial and inventory records to determine accuracy. This comparison is made for each of four test areas: value, classification, quantity, and record keeping. Each instance of accurate data reported to Customs increases the compliance level of the test area, and each instance of inaccuracy decreases the compliance level; this results in the letter-of-the-law compliance rate. Materiality criteria are applied to the calculations to put perspective on smallvalue discrepancies; this results in the materiality compliance rate (Compliance Assessment Team Kit, 1999). A U. S. Customs compliance assessment audit was performed on the subject importer in 1998. During this audit, the Customs Service calculated the importer's level of compliance on importations made in calendar year 1996. The audit found the importer to be at a deficient compliance level (less than 95%) for all areas tested. Upon completion of a compliance assessment audit that finds deficiencies, the U.S. Customs Service requires an importer to develop and implement a Compliance Improvement Plan (Compliance Assessment Team Kit, 1999). The Compliance Improvement Plan (CIP) must state the causes of the compliance errors and describe what related amendments will be made to the importer's processes to improve compliance. The subject importer's CIP reported the necessary amendments to their processes, many of which had already been put into place since the audit year of 1996, and took a further step of reporting their intention to continually monitor their own compliance level. …" @default.
• W191890953 created "2016-06-24" @default.
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• W191890953 date "2002-04-01" @default.
• W191890953 modified "2023-09-28" @default.
• W191890953 title "Impact of the U.S. Customs Compliance Improvement Plan: A Case Study" @default.
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