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精品文档精心整理精品文档可编辑的精品文档精品文档精心整理精品文档可编辑的精品文档OfficeofStrategicTradeImporterSelf-AssessmentHandbookNovember2004

IMPORTERSELF-ASSESSMENTQUICKREFERENCEGUIDEWhatisImporterSelf-Assessment?ImporterSelf-Assessment(ISA)isapartnershipbetweenCBPandimporterstomaintainahighleveloftradecompliance.ISAisavoluntaryapproachtotradecompliancethatallowsimportersmaximumcontroloftheirownCBPcompliance.ISArecognizesimporterswhoarewillingtoassumeresponsibilitiesforself-assessmentinexchangeforlessCBPoversight.ISAisbuiltonknowledge,trust,andawillingnesstomaintainanongoingCBP/importerrelationship.WhatdoesparticipationinISArequire?InordertoparticipateintheISAprogram,animportermust:BeamemberoftheCustoms-TradePartnershipagainstTerrorism(C-TPAT);CompleteanISAMemorandumofUnderstanding(MOU)andQuestionnaire;AgreetocomplywithallapplicableCBPlawsandregulations;MaintainaninternalcontrolsystemthatdemonstratestheaccuracyofCBPtransactions:Establish,document,andimplementinternalcontrols;Performperiodictestingoftransactionsbasedonrisk;MaintainresultsoftestingforthreeyearsandmaketestinformationavailabletoCBPonrequest;Makeappropriateadjustmentstointernalcontrols;andMaintainanaudittrailfromfinancialrecordstoCBPdeclarations;or,analternatesystemthatensuresaccuratevaluesarereportedtoCBP.SubmitappropriatedisclosurestoCBPuponcompletionofcompanyreviews;andSubmitanannualwrittennotificationtoCBPtoconfirmtheidentityofthecompanyISAcontact,andconfirmthattheimportercontinuestomeettherequirementsoftheISAprogramasspecificallylistedhereinandintheMOU.NotifyCBPofmajororganizationalchangesassoonaspossible.TheimportermaymeettherequirementsoftheISAprogrambyusinginternalresourcesorusinganobjectivethirdpartyexercisingduediligenceandreasonablecare.WhatarethebenefitsofparticipationinISA?Theprogramoffersmeaningfulbenefitsthatcanbetailoredtoindustryneeds.AnimporterintheISAprogramwillreceivethefollowingbenefits:CBPwillprovideconsultationand/orguidanceasrequested(forcomplianceassistance,riskassessments,internalcontrols,CBPaudittrails,dataanalysissupport,etc.).Theimporterwillhavetheopportunitytoapplyforcoverageofmultiplebusinessunits.TheimporterwillberemovedfromtheRegulatoryAuditDivision’s(RAD)auditpoolestablishedforFocusedAssessments.(ImporterswillberemovedfromtheRAD’sauditpoolforDrawbackandForeignTradeZonesiftheyrequesttohavetheseprogramsincludedintheISAProgram.)Theauditexemptionwillapplytoeachspecificareawhenitisdeterminedthatadequateinternalcontrolsareinplace,toensurecompliancewithCBPlawsandregulations.(Importersmaybesubjecttoon-siteexaminationsforsingle-issuereviews.)Theimporterwillhaveaccesstokeyliaisonofficials.Theimporterwillbeentitledtoreceiveentrysummarytradedata,includinganalysissupport.Withregardtopriordisclosures,ifCBPbecomesawareoferrorsinwhichthereisanindicationofaviolationof19U.S.C.1592or1593a,whileprovidingassistance,consultationortraining,CBPwillprovideawrittennoticetotheimporterofsucherrorsandallow30daysfromthedateofthenotificationfortheimportertofileapriordisclosurepursuantto19CFR162.74.ThisbenefitdoesnotapplyifthematterisalreadythesubjectofanongoingCBPinvestigationorfraudisinvolved.Intheeventthatcivilpenaltiesorliquidateddamagesareassessedagainstanimporter,theimporter’sparticipationinISAwillbeconsideredinthedispositionofthecase.Theimporterwillenjoygreaterbusinesscertaintybecauseareliablesystemofinternalcontrolsensurescomplianttransactions.Additionalbenefitsaretailoredtoindustryneeds.WhoiseligibleforISA?TobeeligibleforISA,animportermustbeamemberofC-TPAT,mustbearesidentimporterintheUnitedStates,andmusthavetwoyearsofimportingexperiencepriortothedatetheimporterappliestotheprogram.Howdoesanimporterapply?AnimportermayapplybycompletinganISAMemorandumofUnderstanding(AppendixC)andQuestionnaire(AppendixD).BothdocumentsareavailableontheCBPwebsiteat:/xp/cgov/import/regulatory_audit_program/importer_self_assessment/Completeapplicationinstructionsandexplanationsofapplicationprocessingareavailableonthewebsite.WillCBPconductanon-sitereviewduringtheapplicationprocess?CBPwillconductariskassessmentoftheimportertodeterminethereviewnecessary.DuringthereviewofeachISAapplication,CBPwillscheduleaninformalmeetingwiththeapplicanttointroducetheCBPISArepresentatives,explaintheexpectationsforISA,andansweranyquestionstheapplicantmayhave.IfCBPhasadequateknowledgeoftheimporteranditsinternalcontrolprocesses,anon-sitereviewwillnotbenecessary.IfCBPdoesnothaveadequateknowledgeoftheimporter,aRegulatoryAuditorandAccountManagermaymeetwiththeimporterforanon-siteconsultationtodiscussandreviewitsinternalcontrols.Theconsultationwilldetermineiftheapplicantisreadytoassumeresponsibilitiesofself-assessmentandwillprovideassistanceandtrainingasappropriate.Theconsultationwillnotinvolvesubstantivetestingoranaudit.Itwillbeacollaborativeeffort.Whenwillbenefitsbegin?BenefitswillbeginonceCBPhascompletedanevaluationoftheimporter’sISAapplicationpackageandnotifiedtheimporterofourfindings.Howwillthepartnershipworkonanongoingbasis?Thiswillbeaself-assessmentprocessbytheimporter,notamonitoringprocessbyCBP.TheimportermustsubmitanannualwrittennotificationtoCBPtoconfirmtheidentityofthecompanyISAcontactandtoconfirmthatitcontinuestomeettherequirementsoftheISAprogramasspecificallylistedhereinandintheMOU.Throughtheannualnotification,theimporteragreesto:ComplywithallapplicableCBPlawsandregulations;Maintainasystemofbusiness(includingrecords,procedures,andpolicies)thatdemonstratestheaccuracyofCBPtransactionsasdescribedherein.Specificrequirementsinclude:MaintaininginternalcontrolsappropriatetoprovidereasonableassuranceofCBPcompliance,includingcomponentsofinternalcontrolasoutlinedinAppendixG.Performingperiodictesting(designedbytheimporter)basedonriskatleastannually;MaintainingresultsoftestingforthreeyearsandprovidingtestresultstoCBPonrequest;Makingappropriateadjustmentstointernalcontrolswhenneedsforimprovementsareidentified;andMaintaininganaudittrailfromfinancialrecordstoCBPdeclarations;or,analternatesystemthatensuresaccuratevaluesarereportedtoCBP.MakeappropriatedisclosurestoCBP.Ingeneral,ISAparticipantswillnotbesubjecttoanyroutineorperiodicon-sitereviewsorauditsotherthanconsultationswithCBPAccountManagersandAuditorsfortraining,support,andcomplianceimprovementpurposes.ISAparticipantswillnotbesubjecttocomprehensiveaudits,includingFocusedAssessment,Drawback,orForeignTradeZones,providedthatinternalcontrolsareinplaceforeachspecificarea.ISAparticipantsmaybesubjecttoanauditoron-sitereviewofaspecificissuerelatedtoanidentifiedtradecompliancerisk.Insuchinstances,CBPandtheimporterwillworktogethertodetermineamutuallyacceptablecourseofactionwhereverpossible.FOREWORDTheNorthAmericanFreeTradeAgreementImplementationAct(PublicLaw103182,107Stat.2057)of1993includesprovisionsformodernizationofCBPoperationsandbecameknownastheCustomsModernizationAct.Since1993,theprimarygoalofCBPinthetradecomplianceprocesshasbeentomaximizeimportercompliancewithU.S.tradelawswhileatthesametimefacilitatingtheimportationandentryofadmissiblemerchandise.Tomeetthisgoal,CBPhasmadeacomprehensiveefforttoreview,improve,andredesign,onanongoingbasis,thetradecomplianceprocess,usingestablishedbusinesspractices,reengineeredtools,andnewmethodologiesthatimprovecustomerservicewithoutcompromisingtheenforcementaspectoftheCBPmissions.OneofthenewmethodologiesdevelopedbyCBPistheImporterSelf-Assessment(ISA)program,whichallowsinterestedimporterstoassesstheirowncompliancewithCBPlawsandregulations.TheISAProgramwasofficiallyannouncedintheFederalRegisterNotice67FR41298.TheISAprogramisprimarilybasedonthedevelopmentanduseofestablishedbusinesspracticesandgoodinternalcontrolsdesignedspecificallyforanimporter’sCBPoperations.Theimportermaystructureinternalcontrolsandprocedurestomeetitsindividualneeds.ThisHandbookisdesignedtoprovideinformationaboutthebenefitsandrequirementsoftheISAprogram.TheHandbookprovidesinformationanimporterneedstoapplyfortheISAprogram.TableofContents1. IntroductiontoImporterSelf-AssessmentPrograM 11.1 Purpose 11.2 Background 11.3 ProgramOverview 11.4 SummaryoftheISAProcess 12. ProgramDescriptionandRequirements 22.1 Applicant 22.2 Eligibility 22.3 Benefits 22.4 Requirements 32.5 CBPWebsite 43. Application,Processing,andAcceptance 43.1 Application 43.2 MemorandumofUnderstanding 43.3 ISAQuestionnaire 53.4 EntrySummaryTradeDataRequest 53.5 InternalControlGuidance 53.6 ApplicationReview 63.7ApplicationReviewMeeting 73.8CBPAcceptance 73.9ApplicationDenial 84. ProceduresaNDAcceptance 84.1 ContinuingResponsibilities 84.2 AnnualNotification 84.3 ReportingChangestoCompanyCBPActivities 85. Revocationrocedures 95.1 ParticipationRevocation 95.2 ProceduresforRevocation 9AppendixesA. ProgramBenefitsB. ProgramRequirementsC. MemorandumofUnderstandingD. ISAQuestionnaireE. EntrySummaryTradeDataRequestF. GuidanceforDevelopingInternalControlsG. InternalControlManagementandEvaluationToolH. AnnualNotificationRequirementsIMPORTERSELF-ASSESSMENTPROGRAM1. Introduction1.1 PurposeCBPiscommittedtoencouragingimporterstosharetheresponsibilityforcompliancewithtradelawsandregulations.TheImporterSelf-Assessment(ISA)programisapartnershipbetweenCBPandimporterstomaintainahighleveloftradecompliance.ISAisavoluntaryapproachtotradecompliance,whichprovidesrecognitionandsupporttoparticipatingcompanies.1.2 BackgroundThepassageoftheCustomsModernizationAct(CustomsModAct)in1993usheredinaneraofnewpartnershipconceptsbetweentheimportingcommunityandtheUnitedStatesCustomsService(CustomsandBorderProtection-CBP).UndertheModAct,CBPandtheimportersharetheresponsibilityforcompliancewithtradelawsandregulations.Theimporterisresponsiblefordeclaringthevalue,classification,andrateofdutyapplicabletoenteredmerchandise,andCBPisresponsibleforinformingtheimporterofitsrightsandresponsibilitiesunderthelaw.1.3 ProgramOverviewTheISAprogramisavoluntaryapproachtotradecompliance.Itisbuiltonknowledge,trust,andawillingnesstomaintainanongoingCBP/importerrelationship.TheISAprogramoffersmeaningfulbenefitsthatcanbetailoredtoindustryneedsandrequiresthatimportersdemonstratereadinesstoassumeresponsibilitiesformanagingandmonitoringtheirowncompliancethroughself-assessment.TheprocessstartswithmembershipinCustoms-TradePartnershipagainstTerrorism(C-TPAT).MembershipinC-TPATisaprerequisitefortheISAprogram,butthetwoprogramsarenototherwiselinked.TheISAoffersdifferentbenefitsthanC-TPAT.1.4 SummaryoftheISAProcessThefollowingstepsbrieflysummarizetheISAprocess.Detailsontheprocessareprovidedinsections3and4below.AnimportermayapplybycompletinganISAMemorandumofUnderstanding(MOU)andanISAQuestionnaire.CBPwillreviewtheapplicationpackage.CBPwillscheduleaformalmeetingwiththeapplicant.CBPestablishesthepartnershipbysigningtheMOUwhentheimporterhasdemonstratedreadinesstoassumetheresponsibilitiesforself-assessment.Underthecontinuingprogram,theimporterreceivesthebenefitsofISAparticipationandfulfillsthecontinuingresponsibilitiesoftheprogram.2. ProgramDescriptionandRequirements2.1 ApplicantImportersthatapplyfortheprogramarerequiredtoidentifythebusinessunitsthatwillparticipate.TheImporterofRecordnumbershouldbewrittenouttothetwelfth(12)digit.2.2 EligibilityTobeeligibleforISA,theimportermustbeaknownbusinesstoCBPandaresidentpartyoftheUnitedStates.TobeaknownbusinessmeansthattheimporterhasimportedgoodsintotheUnitedStatesduringthetwoyearspriortothedatetheapplicationissubmitted.ThiscriterionensuresthattherehasbeensufficientinteractionbetweentheimporterandCBPtoallowCBPtoevaluatetheimporter’stradepatternsandcompliancehistoryinordertohaveavalidbasetomakeariskassessment.Toqualify,asanimporter,thebusinessentityshouldbepermanentlyestablished,located,andmanagedwithintheUnitedStates.ItwillcarryonbusinessandhavethegeneralauthoritytodosowithouttheapprovalofanotherpersonoutsidetheUnitedStates.TheimportermustmaintainseparatebooksandrecordsforitsU.S.operations,prepareseparatefinancialstatements,maintainaccountsfortheimportedgoods,andareresponsibleforpaymentofimportdutiesandtaxes.2.3 BenefitsTheISAprogramprovidesopportunitiesforimporterswhowanttodemonstratecomplianceandreceiverelatedbenefits.Theprogramoffersmeaningfulbenefitsthatcanbetailoredtoindustryneeds.AparticipantintheISAprogramwillreceivethefollowingbenefits:CBPwillprovideconsultationand/orguidanceasrequested(forcomplianceassistance,riskassessments,internalcontrols,CBPaudittrails,dataanalysissupport,etc.).Theimporterwillhavetheopportunitytoapplyforcoverageofmultiplebusinessunits.TheimporterwillberemovedfromtheRegulatoryAuditDivision’s(RAD)auditpoolestablishedforFocusedAssessments.(ImporterswillberemovedfromtheRAD’sauditpoolforDrawbackandForeignTradeZonesiftheyrequesttohavetheseprogramsincludedintheISAProgram.)Theauditexemptionwillapplytoeachspecificareawhenitisdeterminedthatadequateinternalcontrolsareinplace.(Importersmaybesubjecttoon-siteexaminationsforsingle-issuereviews.)Theimporterwillhaveaccesstokeyliaisonofficials.Theimporterwillbeentitledtoreceiveentrysummarytradedata,includinganalysissupport.Withregardtopriordisclosures,ifCBPbecomesawareoferrorsinwhichthereisanindicationofaviolationof19U.S.C.1592or1593a,whileprovidingassistance,consultationortraining,CBPwillprovideawrittennoticetotheimporterofsucherrorsandallow30daysfromthedateofthenotificationfortheimportertofileapriordisclosurepursuantto19CFR162.74.ThisbenefitdoesnotapplyifthematterisalreadythesubjectofanongoingCBPinvestigationorfraudisinvolved.Intheeventthatcivilpenaltiesorliquidateddamagesareassessedagainstanimporter,theimporter’sparticipationinISAwillbeconsideredinthedispositionofthecase.Theimporterwillenjoygreaterbusinesscertaintybecauseareliablesystemofinternalcontrolsensurescomplianttransactions.Additionalbenefitsaretailoredtoindustryneeds.2.4 RequirementsInordertoparticipateintheISAprogram,animportermust:BeamemberofC-TPAT;CompleteanISAMemorandumofUnderstanding(MOU)andQuestionnaire;AgreetocomplywithallapplicableCBPlawsandregulations;MaintainaninternalcontrolsystemthatdemonstratestheaccuracyofCBPtransactions:Establish,document,andimplementinternalcontrols;Performperiodictestingoftransactionsbasedonrisk;MaintainresultsoftestingforthreeyearsandmaketestinformationavailabletoCBPuponrequest;Makeappropriateadjustmentstointernalcontrols;andMaintainanaudittrailfromfinancialrecordstoCBPdeclarations;or,analternatesystemthatensuresaccuratevaluesarereportedtoCBP.Makeappropriatedisclosures.SubmitanannualwrittennotificationtoCBPtoconfirmtheidentityofthecompanyISAcontact,andconfirmthattheimportercontinuestomeettherequirementsoftheISAprogramasspecificallylistedhereinandintheMOU.NotifyCBPofmajororganizationalchangesassoonaspossible(see4.3foradditionalinformation).TheimportermaymeettherequirementsoftheISAprogrambyusinginternalresourcesorusinganobjectivethirdpartyexercisingduediligenceandreasonablecare.AdditionalinformationonprogramrequirementsisprovidedinAppendixB.2.5 CustomsandBorderProtectionWebsiteCBPmaintainsinformationabouttheISAontheCBPwebsiteat:/xp/cgov/import/regulatory_audit_program/importer_self_assessment/Application,Processing,andAcceptance3.1 ApplicationProgramapplicationswillbefiledbycompletingtheISAMOU(AppendixC)andISAQuestionnaire(AppendixD)inMicrosoftWordformat.AfterbeingacceptedintoC-TPATanimporterthatwantstoreceivesummarytradedata(CBPimportdata)mayfilearequest(AppendixE)concurrentwiththeMOUandQuestionnaire.ThecompletedMOU,Questionnaire,andtradedatarequest(ifdesired)shouldbesubmittedtoCBPsimultaneously.Applicationsmaybefiledelectronicallyviaemailtodebra.boaz@orsubmittedona1.44MB(3½inch)computerdisketteoracompactdiscto:U.S.CustomsandBorderProtectionDirector,ImporterSelf-AssessmentProgram1300PennsylvaniaAve.,NWRoom6.4BWashington,DC20229FormscanalsobeobtainedontheCBPwebsite,/xp/cgov/import/regulatory_audit_program/importer_self_assessment/AnauthorizedofficerofthelegalentityresponsiblefortheISAapplicationmustsigntheMOU.TheQuestionnairemustidentifythename,title,phonenumber,ande-mailaddressofthecontactpersonfortheISAprogram.3.2 MemorandumofUnderstanding(MOU)TheMOU(AppendixC)outlinesimporterandCBPresponsibilitiesandidentifiesthecompanyentitiesthatwillbecoveredbytheMOU.ImporterswithmultipledivisionsmaysubmitindividualMOU’sforeachentitytheyconsidereligiblefortheISAProgram.3.3 ISAQuestionnaireTheISAQuestionnaireisrequiredtodetermineiftheimporterhasdocumentedandimplementedinternalcontrolsoveritscustoms-relatedprocesses.(SeeInternalControlGuidanceinsection3.5belowandtheISAQuestionnaireinAppendixD.)3.4 EntrySummaryTradeDataRequestTheentrysummarytradedatarequestwillbeusedtoauthorizethereleaseoftheimporter’sCBPdatatoitsauthorizedrepresentative.Thedatacanbeprovidedonaperiodicbasistofittheparticipant’sself-assessmentneedsandmayincludeadditionalCBPanalysissupport.3.5 InternalControlGuidanceDocumentsareavailabletoassistimportersindevelopingandevaluatingitssystemofinternalcontrolsofCBPoperations.“GuidanceforDevelopingInternalControls”(AppendixF)isabriefexplanationofcomponentsthatshouldbepartofaninternalcontrolprogram.ThisdocumentmaybeappropriateforusebysmallimportersthatdonothavecomplexorganizationstructuresorcomplexCBPoperations.“InternalControlManagementandEvaluationTool”(AppendixG)isamoredetailed,comprehensiveguide.ThisdocumentmaybeappropriateforusebylargeimportersthathavecomplexorganizationstructuresorcomplexCBPoperations.Bothdocumentsaretoolstohelpmanagementandevaluatorsdeterminehowwellacompany’sinternalcontrolsystemisdesignedandfunctioning.The“InternalControlManagementandEvaluationTool”mayhelpdeterminewhat,where,andhowimprovementsmaybeimplemented.Internalcontrolsputintoplaceinonecompanymayvaryconsiderablyfromthoseusedinadifferentcompany.Thedifferencemayoccurbecauseof:Variationsinmissions,goals,andobjectivesofthecompanies;Differencesintheirenvironmentandthemannerinwhichtheyoperate;Variationsindegreeoforganizationalcomplexity;Differencesincompanyhistoriesandculture;andDifferencesintherisksthatthecompaniesfaceandaretryingtomitigate.Eveniftwocompaniesdidhavethesamemissions,goals,objectives,andorganizationalstructures,theywouldprobablyemploydifferentcontrolactivities.Thisisbecausedifferentpeopleapplytheirownindividualjudgmentinimplementinginternalcontrols.Allofthesefactorsaffectacompany’sinternalcontrolactivities,whichshouldbedesignedtocontributetotheachievementofthecompany’smissions,goals,andobjectives.3.6 ApplicationReviewTheapplicationreviewwillincludeariskassessmentoftheapplicantandreviewoftheapplicationtodeterminetheapplicant’sreadinesstoassumeresponsibilitiesforself-assessment.TheriskassessmentwillincludeanexaminationoftheapplicantasidentifiedbytheImporterofRecordnumber(s)ontheMOU(s)andisbasedon:CBPinformationaboutthecompany’shistoryoftradecompliance,includingsuchitemsas:Compliancemeasurementdata;Previouspenaltyactions;Previousenforcementactions;Regulatoryaudits;AccountManagerhistory;andOtherinformation.Informationaboutthecompany’sriskexposure,suchas:Importsfromspecificsuspectmanufacturersorsuppliers;Importsfromcountriesknownastransshipmentpoints;Importssubjecttoquota,visa,antidumping,orothersensitiveCBPissues;Largevolumesofimportsunderspecialdutyprovisionsorspecialtradeprograms;andLargevolumesofimportsundercomplextariffclassifications.3.7 ApplicationReviewMeeting(ARM)ThefollowingstepsbrieflysummarizetheinitialprocesspriortotheARMandwhattoexpectattheARM:AftertheintroductionofparticipantsandopeningcommentsregardingtheISAprogram,thefollowingitemseitheroccurorwillbetopicsofdiscussionduringtheARMvisit.Corporateoverview,whichshouldincludetheareasofthecompany’scommitmenttocompliance,corporatestructureandlineofauthority.Company’scustomsdepartmentandstaff,company’srelationshipwithbrokers,customstraining,andtheflowofcustomsrelatedinformationandcommunication.DemonstratedocumentedinternalcontrolprocessesandproceduresfortheriskareasthattheISAteamhasidentified.TheISAteamwillprovidethecompanywiththeriskareasalongwith3or4entrynumbers.Thecompanywillbeaskedtowalkusthroughtheentireentryprocessfrompurchaseordertopaymentfortheseentries.Duringthisprocessthecompanyshoulddemonstrateeachcontrolthatisinplacethroughouttheprocess.Ifatourofthefacilitywouldbebeneficialthenthiswouldtakeplace.ThepurposewouldbetoallowtheISAteamtoobservethedescribedcontrolsandproceduresastheyoccur.ASelf-TestingPlanisarequirementfortheISAprogram.Thiswouldincludebothriskassessmentandmonitoring.Explaintheannualplanlayout,samplingandtestingprocedures,reportingformat,andcorrectiveactiondevelopmentandimplementation.AbreakoutsessionfortheISAteamwilltakeplacetoprovidetheteamanopportunitytodiscusstheinformationthatwaspresentedbythecompanythatday.Discusswiththecompanyparticipantsanyadditionalquestionsregardingthecompany’sinternalcontrolproceduresandISAapplication.3.8 CBPAcceptanceWhentheApplicantisdeterminedtohaveadequateproceduresforacceptanceintotheISAprogram,CBPwillsigntheMOUandsendaletterwithacopyofthesignedMOU.TheletterwilladvisetheapplicantofitsacceptanceintotheISAprogram.ItisimportanttonotethatacceptanceintotheISAprogramdoesnotsignifycertificationoftheparticipant’sbusinesssystemsorexemptionfromsanctionsunderCBPlaws.However,maintenanceofappropriateinternalcontrolsasrequiredbytheISAprogrammaybeconsideredanelementofreasonablecare.3.9 ApplicationDenialIfCBPdeterminesthatanapplicationforISAshouldnotbeapprovedandthatparticipationintheISAprogramshouldnotbegranted,theDirectoroftheISAProgramwillissueawrittennoticeofdenialtotheApplicant.ThenoticeofdenialshallsetforththereasonsforthedenialandshalladvisetheApplicantofitsrighttofileawrittenresponse.Ifdeficienciesthatwerethereasonfordenialarecorrectedwithin90days,theApplicantmayforwardarequest,inwriting,forreinstatementoftheapplicationto: U.S.CustomsandBorderProtection Director,ImporterSelf-AssessmentProgram 1300PennsylvaniaAve.,NW Room6.4B Washington,DC20229Afinalwrittendecisiononthereinstatementrequestwillbeissuedwithin30daysofreceiptoftheApplicant’swrittenrequest.Applicantsmayrespondtodenials,inwriting,totheAssistantCommissioner,OfficeofStrategicTrade,atthefollowingaddress:U.S.CustomsandBorderProtectionAssistantCommissionerOfficeofStrategicTrade1300PennsylvaniaAve.,NWWashington,DC202294. ProceduresandAcceptance4.1 ContinuingResponsibilitiesISAparticipantsareresponsibleforcontinuingtocomplywiththerequirementsoftheprogramasdetailedinAppendixB.4.2 AnnualNotificationAnnually,theparticipantwillprovidewrittennotificationthatitiscontinuingtomeettherequirementsoftheISAprogram.TheannualnotificationshouldbesubmittedtoCBPwithin30daysoftheanniversarydateofacceptanceintotheISAProgram.NotificationshouldbeinwritingandaddressedtotheDirectoroftheISAProgramandacopytotheAccountManager(AppendixH).4.3 ReportingChangestoCompanyCBPActivitiesISAparticipantsarerequiredtoadvisetheDirector,ISA,ofmajorchangestothecompany’scorporatestructurethroughreorganization,merger,acquisition,etc.,thatresultintheneedtomodifyexistingbondsorImporterofRecordnumbersandsuffixes.Whenrequired,suchnotificationwillbemadeassoon,asispracticable,butnotlaterthan60daysafterthemajorchangehasoccurredorbeenpubliclyannounced.5. RevocationProcedures5.1 ParticipationRevocationCBPmayrevokeISAparticipationforthefollowingreasons:Participationintheprogramwasobtainedthroughfraudormisstatementoffact;Theparticipantisconvictedofanyfelonyorhascommittedactsthatwouldconstituteamisdemeanororfelonyinvolvingtheft,smuggling,oranytheft-connectedcrime;TheparticipantrefusestocooperatewithCBPinresponsetoaninquiry,auditorinvestigation;orTheparticipantfailstofulfillthetermsoftheMOU.ProceduresforRevocationIfCBPbelieves