Customs Broker Compliance – customs broker audit


CBP 7501 Example – Provide employee with copy of CBP 7501

Use as record/reference to input correct information into ACS

 Encourage Clients to develop Compliance Manuals


Factors to consider in a strong compliance system.

  1. Whether the company has performed a meaningful risk analysis. perform this
  2. The existence of a formal written compliance program.  have one
  3. Whether appropriate senior organizational officials are responsible for overseeing the export (applies to Import also) compliance program.  assess oversight by officer, document meetings
  4. Whether adequate training is provided to employees.  provide training and document
  5. Whether the company adequately screens its customers and transactions.
  6. Whether the company meets recordkeeping requirements.  check against requirement of Customs Regulations 111 and 163
  7. The existence and operation of an internal system for reporting import/export violations.    where have occurred document corrective actions
  8. The existence and result of internal/external reviews or audits.   document your record of audits
  9. Whether remedial activity has been taken in response to import/export violations. employee wrongful actions – document corrective actions taken

Focus on Training (Internal and External) 

                 Audit       (Internal and External)

Goal of Broker is to offer filing services “Customs Business” and also services promoting compliance in classification, valuation, admissibility and security (C-TPAT). *

*note CBP Audit has observed that Brokers should address this area (compliance and advice)

contact Clement Key, Gerald Maready, Retired FNISs, LCHB 704 664 1932