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ARTICLE · 09 NOVEMBER 2011

CBP Amends Audit Procedures To Allow Use Of Sampling Methods And Offsets

Drinker Biddle & Reath LLP
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On October 25, 2011, United States Customs and Border Protection (CBP) amended its regulations by adding provisions formally recognizing the use of sampling methods in CBP audits, as well as recognizing their application in voluntary prior disclosures.

United StatesInternational Law
Drinker Biddle Customs & International Trade Practice Group
Drinker Biddle Customs & International Trade Practice Group

On October 25, 2011, United States Customs and Border Protection (CBP) amended its regulations by adding provisions formally recognizing the use of sampling methods in CBP audits, as well as recognizing their application in voluntary prior disclosures. The new regulations also clarify the use of offsetting of overpayments and over-declarations during an audit. For a complete version of the Federal Register notice, click here. The rules will be effective December 27, 2011.

Drinker Biddle & Reath LLP's Customs and International Trade team issued a client alert (click here to view) two years ago when CBP initially proposed these regulatory amendments. The final rule did not materially change the proposed rule, although CBP sought to clarify certain points in light of the comments filed, including: (1) requiring a party's prior disclosure that utilizes statistical sampling methods to include an explanation of the sampling plan and methodology employed; (2) requiring a

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