{"version":"1.0","provider_name":"Customs &amp; International Trade Law Firm","provider_url":"https:\/\/diaztradelaw.com","author_name":"Jennifer Diaz","author_url":"https:\/\/diaztradelaw.com\/author\/jen\/","title":"Customs Audits - Customs &amp; International Trade Law Firm","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"KGGi2CqjzT\"><a href=\"https:\/\/diaztradelaw.com\/services\/importing\/customs-audits\/\">Customs Audits<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/diaztradelaw.com\/services\/importing\/customs-audits\/embed\/#?secret=KGGi2CqjzT\" width=\"600\" height=\"338\" title=\"&#8220;Customs Audits&#8221; &#8212; Customs &amp; International Trade Law Firm\" data-secret=\"KGGi2CqjzT\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/diaztradelaw.com\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Under the Customs Modernization Act of 1993, importers of record have a responsibility to use \u201creasonable care\u201d when declaring the classification, valuation, country of origin and use of duty preference programs for merchandise upon entry to the U.S. CBP often verifies compliance through the use of audits. A customs audit can be one of the most stressful and disruptive events an importer faces. CBP has increased its enforcement efforts, and companies of all sizes are being selected for audits and RASAs. The consequences of a poorly managed audit can include significant penalties and long-term compliance burdens. Types of audits an importer may face: Import Specialist Visit While technically not an audit, importers may receive a visit from a CBP import specialist. Visits generally involve an on-site inspection of an importer\u2019s facilities, records, or cargo to ensure compliance with U.S. trade laws. If importers are not prepared for a visit, or if the specialist uncovers non-compliant practices, the import specialist may recommend a full audit to CBP\u2019s Trade Regulatory Audit team. Focused Assessment (FA) A Focused Assessment (FA) is a targeted audit of sample import transactions and consists of an extensive review of the importer\u2019s records, including an in-depth look at a selected number of \u201cwalk-through entries\u201d (there is a five-year statute of limitations period) and documentation to prove the importer has a system in place to comply with Customs laws and regulations. Typically CBP notifies an importer that they are the subject of an FA via phone and then by [&hellip;]"}