商业办公室战略进口商自我估价手册英文版模板

OfficeofStrategicTrade

ImporterSelf-AssessmentHandbook

November

IMPORTERSELF-ASSESSMENT

QUICKREFERENCEGUIDE

WhatisImporterSelf-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;and

MaintainanaudittrailfromfinancialrecordstoCBPdeclarations;or,analternatesystemthatensuresaccuratevaluesarereportedtoCBP.

SubmitappropriatedisclosurestoCBPuponcompletionofcompanyreviews;and

SubmitanannualwrittennotificationtoCBPtoconfirmtheidentityofthecompanyISAcontact,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:

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;and

MaintaininganaudittrailfromfinancialrecordstoCBPdeclarations;or,analternatesystemthatensuresaccuratevaluesarereportedtoCBP.

MakeappropriatedisclosurestoCBP.

Ingeneral,ISAparticipantswillnotbesubjecttoanyroutineorperiodicon-sitereviewsorauditsotherthanconsultationswithCBPAccountManagersandAuditorsfortraining,support,andcomplianceimprovementpurposes.

ISAparticipantswillnotbesubjecttocomprehensiveaudits,includingFocusedAssessment,Drawback,orForeignTradeZones,providedthatinternalcontrolsareinplaceforeachspecificarea.

ISAparticipantsmaybesubjecttoanauditoron-sitereviewofaspecificissuerelatedtoanidentifiedtradecompliancerisk.Insuchinstances,CBPandtheimporterwillworktogethertodetermineamutuallyacceptablecourseofactionwhereverpossible.

FOREWORD

TheNorthAmericanFreeTradeAgreementImplementationAct(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.

TableofContents

TOC\o"1-3"

1. IntroductiontoImporterSelf-AssessmentPrograM 1

1.1 Purpose

1

1.2 Background

1

1.3 ProgramOverview

1

1.4 SummaryoftheISAProcess

1

2. ProgramDescriptionandRequirements

2

2.1 Applicant 2

2.2 Eligibility

2

2.3 Benefits

2

2.4 Requirements

3

2.5 CBPWebsite

4

3. Application,Processing,andAcceptance

4

3.1 Application

4

3.2 MemorandumofUnderstanding

4

3.3 ISAQuestionnaire

5

3.4 EntrySummaryTradeDataRequest

5

3.5 InternalControlGuidance

5

3.6 ApplicationReview

6

3.7ApplicationReviewMeeting 7

3.8CBPAcceptance

7

3.9ApplicationDenial 8

4. ProceduresaNDAcceptance 8

4.1 ContinuingResponsibilities

8

4.2 AnnualNotification

8

4.3 ReportingChangestoCompanyCBPActivities

8

5. Revocationrocedures 9

5.1 ParticipationRevocation

9

5.2 ProceduresforRevocation

9

Appendixes

A. ProgramBenefits

B. ProgramRequirements

C. MemorandumofUnderstanding

D. ISAQuestionnaire

E. EntrySummaryTradeDataRequest

F. GuidanceforDevelopingInternalControls

G. InternalControlManagementandEvaluationTool

H. AnnualNotificationRequirements

IMPORTERSELF-ASSESSMENTPROGRAM

1. Introduction

1.1 Purpose

CBPiscommittedtoencouragingimporterstosharetheresponsibilityforcompliancewithtradelawsandregulations.TheImporterSelf-Assessment(ISA)programisapartnershipbetweenCBPandimporterstomaintainahighleveloftradecompliance.ISAisavoluntaryapproachtotradecompliance,whichprovidesrecognitionandsupporttoparticipatingcompanies.

1.2 Background

ThepassageoftheCustomsModernizationAct(CustomsModAct)in1993usheredinaneraofnewpartnershipconceptsbetweentheimportingcommunityandtheUnitedStatesCustomsService(CustomsandBorderProtection-CBP).UndertheModAct,CBPandtheimportersharetheresponsibilityforcompliancewithtradelawsandregulations.Theimporterisresponsiblefordeclaringthevalue,classification,andrateofdutyapplicabletoenteredmerchandise,andCBPisresponsibleforinformingtheimporterofitsrightsandresponsibilitiesunderthelaw.

1.3 ProgramOverview

TheISAprogramisavoluntaryapproachtotradecompliance.Itisbuiltonknowledge,trust,andawillingnesstomaintainanongoingCBP/importerrelationship.TheISAprogramoffersmeaningfulbenefitsthatcanbetailoredtoindustryneedsandrequiresthatimportersdemonstratereadinesstoassumeresponsibilitiesformanagingandmonitoringtheirowncompliancethroughself-assessment.

TheprocessstartswithmembershipinCustoms-TradePartnershipagainstTerrorism(C-TPAT).MembershipinC-TPATisaprerequisitefortheISAprogram,butthetwoprogramsarenototherwiselinked.TheISAoffersdifferentbenefitsthanC-TPAT.

1.4 SummaryoftheISAProcess

ThefollowingstepsbrieflysummarizetheISAprocess.Detailsontheprocessareprovidedinsections3and4below.

AnimportermayapplybycompletinganISAMemorandumofUnderstanding(MOU)andanISAQuestionnaire.

CBPwillreviewtheapplicationpackage.

CBPwillscheduleaformalmeetingwiththeapplicant.

CBPestablishesthepartnershipbysigningtheMOUwhentheimporterhasdemonstratedreadinesstoassumetheresponsibilitiesforself-assessment.

Underthecontinuingprogram,theimporterreceivesthebenefitsofISAparticipationandfulfillsthecontinuingresponsibilitiesoftheprogram.

2. ProgramDescriptionandRequirements

2.1 Applicant

Importersthatapplyfortheprogramarerequiredtoidentifythebusinessunitsthatwillparticipate.TheImporterofRecordnumbershouldbewrittenouttothetwelfth(12)digit.

2.2 Eligibility

TobeeligibleforISA,theimportermustbeaknownbusinesstoCBPandaresidentpartyoftheUnitedStates.TobeaknownbusinessmeansthattheimporterhasimportedgoodsintotheUnitedStatesduringthetwoyearspriortothedatetheapplicationissubmitted.ThiscriterionensuresthattherehasbeensufficientinteractionbetweentheimporterandCBPtoallowCBPtoevaluatetheimporter’stradepatternsandcompliancehistoryinordertohaveavalidbasetomakeariskassessment.

Toqualify,asanimporter,thebusinessentityshouldbepermanentlyestablished,located,andmanagedwithintheUnitedStates.ItwillcarryonbusinessandhavethegeneralauthoritytodosowithouttheapprovalofanotherpersonoutsidetheUnitedStates.TheimportermustmaintainseparatebooksandrecordsforitsU.S.operations,prepareseparatefinancialstatements,maintainaccountsfortheimportedgoods,andareresponsibleforpaymentofimportdutiesandtaxes.

2.3 Benefits

TheISAprogramprovidesopportunitiesforimporterswhowanttodemonstratecomplianceandreceiverelatedbenefits.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 Requirements

InordertoparticipateintheISAprogram,animportermust:

BeamemberofC-TPAT;

CompleteanISAMemorandumofUnderstanding(MOU)andQuestionnaire;

AgreetocomplywithallapplicableCBPlawsandregulations;

MaintainaninternalcontrolsystemthatdemonstratestheaccuracyofCBPtransactions:

Establish,document,andimplementinternalcontrols;

Performperiodictestingoftransactionsbasedonrisk;

MaintainresultsoftestingforthreeyearsandmaketestinformationavailabletoCBPuponrequest;

Makeappropriateadjustmentstointernalcontrols;and

MaintainanaudittrailfromfinancialrecordstoCBPdeclarations;or,analternatesystemthatensuresaccuratevaluesarereportedtoCBP.

Makeappropriatedisclosures.

SubmitanannualwrittennotificationtoCBPtoconfirmtheidentityofthecompanyISAcontact,andconfirmthattheimportercontinuestomeettherequirementsoftheISAprogramasspecificallylistedhereinandintheMOU.

NotifyCBPofmajororganizationalchangesassoonaspossible(see4.3foradditionalinformation).

TheimportermaymeettherequirementsoftheISAprogrambyusinginternalresourcesorusinganobjectivethirdpartyexercisingduediligenceandreasonablecare.

AdditionalinformationonprogramrequirementsisprovidedinAppendixB.

2.5 CustomsandBorderProtectionWebsite

CBPmaintainsinformationabouttheISAontheCBPwebsiteat:

Application,Processing,andAcceptance

3.1 Application

ProgramapplicationswillbefiledbycompletingtheISAMOU(AppendixC)andISAQuestionnaire(AppendixD)inMicrosoftWordformat.AfterbeingacceptedintoC-TPATanimporterthatwantstoreceivesummarytradedata(CBPimportdata)mayfilearequest(AppendixE)concurrentwiththeMOUandQuestionnaire.ThecompletedMOU,Questionnaire,andtradedatarequest(ifdesired)shouldbesubmittedtoCBPsimultaneously.Applicationsmaybefiledelectronicallyviaemailtoorsubmittedona1.44MB(3½inch)computerdisketteoracompactdiscto:

U.S.CustomsandBorderProtection

Director,ImporterSelf-AssessmentProgram

1300PennsylvaniaAve.,NW

Room6.4B

Washington,DC20229

FormscanalsobeobtainedontheCBPwebsite,

AnauthorizedofficerofthelegalentityresponsiblefortheISAapplicationmustsigntheMOU.TheQuestionnairemustidentifythename,title,phonenumber,ande-mailaddressofthecontactpersonfortheISAprogram.

3.2 MemorandumofUnderstanding(MOU)

TheMOU(AppendixC)outlinesimporterandCBPresponsibilitiesandidentifiesthecompanyentitiesthatwillbecoveredbytheMOU.

ImporterswithmultipledivisionsmaysubmitindividualMOU’sforeachentitytheyconsidereligiblefortheISAProgram.

3.3 ISAQuestionnaire

TheISAQuestionnaireisrequiredtodetermineiftheimporterhasdocumentedandimplementedinternalcontrolsoveritscustoms-relatedprocesses.(SeeInternalControlGuidanceinsection3.5belowandtheISAQuestionnaireinAppendixD.)

3.4 EntrySummaryTradeDataRequest

Theentrysummarytradedatarequestwillbeusedtoauthorizethereleaseoftheimporter’sCBPdatatoitsauthorizedrepresentative.Thedatacanbeprovidedonaperiodicbasistofittheparticipant’sself-assessmentneedsandmayincludeadditionalCBPanalysissupport.

3.5 InternalControlGuidance

DocumentsareavailabletoassistimportersindevelopingandevaluatingitssystemofinternalcontrolsofCBPoperations.

“GuidanceforDevelopingInternalControls”(AppendixF)isabriefexplanationofcomponentsthatshouldbepartofaninternalcontrolprogram.ThisdocumentmaybeappropriateforusebysmallimportersthatdonothavecomplexorganizationstructuresorcomplexCBPoperations.

“InternalControlManagementandEvaluationTool”(AppendixG)isamoredetailed,comprehensiveguide.ThisdocumentmaybeappropriateforusebylargeimportersthathavecomplexorganizationstructuresorcomplexCBPoperations.

Bothdocumentsaretoolstohelpmanagementandevaluatorsdeterminehowwellacompany’sinternalcontrolsystemisdesignedandfunctioning.The“InternalControlManagementandEvaluationTool”mayhelpdeterminewhat,where,andhowimprovementsmaybeimplemented.

Internalcontrolsputintoplaceinonecompanymayvaryconsiderablyfromthoseusedinadifferentcompany.Thedifferencemayoccurbecauseof:

Variationsinmissions,goals,andobjectivesofthecompanies;

Differencesintheirenvironmentandthemannerinwhichtheyoperate;

Variationsindegreeoforganizationalcomplexity;

Differencesincompanyhistoriesandculture;and

Differencesintherisksthatthecompaniesfaceandaretryingtomitigate.

Eveniftwocompaniesdidhavethesamemissions,goals,objectives,andorganizationalstructures,theywouldprobablyemploydifferentcontrolactivities.Thisisbecausedifferentpeopleapplytheirownindividualjudgmentinimplementinginternalcontrols.Allofthesefactorsaffectacompany’sinternalcontrolactivities,whichshouldbedesignedtocontributetotheachievementofthecompany’smissions,goals,andobjectives.

3.6 ApplicationReview

Theapplicationreviewwillincludeariskassessmentoftheapplicantandreviewoftheapplicationtodeterminetheapplicant’sreadinesstoassumeresponsibilitiesforself-assessment.TheriskassessmentwillincludeanexaminationoftheapplicantasidentifiedbytheImporterofRecordnumber(s)ontheMOU(s)andisbasedon:

CBPinformationaboutthecompany’shistoryoftradecompliance,includingsuchitemsas:

Compliancemeasurementdata;

Previouspenaltyactions;

Previousenforcementactions;

Regulatoryaudits;

AccountManagerhistory;and

Otherinformation.

Informationaboutthecompany’sriskexposure,suchas:

Importsfromspecificsuspectmanufacturersorsuppliers;

Importsfromcountriesknownastransshipmentpoints;

Importssubjecttoquota,visa,antidumping,orothersensitiveCBPissues;

Largevolumesofimportsunderspecialdutyprovisionsorspecialtradeprograms;and

Largevolumesofimportsundercomplextariffclassifications.

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 CBPAcceptance

WhentheApplicantisdeterminedtohaveadequateproceduresforacceptanceintotheISAprogram,CBPwillsigntheMOUandsendaletterwithacopyofthesignedMOU.TheletterwilladvisetheapplicantofitsacceptanceintotheISAprogram.

ItisimportanttonotethatacceptanceintotheISAprogramdoesnotsignifycertificationoftheparticipant’sbusinesssystemsorexemptionfromsanctionsunderCBPlaws.However,maintenanceofappropriateinternalcontrolsasrequiredbytheISAprogrammaybeconsideredanelementofreasonablecare.

3.9 ApplicationDenial

IfCBPdeterminesthatanapplicationforISAshouldnotbeapprovedandthatparticipationintheISAprogramshouldnotbegranted,theDirectoroftheISAProgramwillissueawrittennoticeofdenialtotheApplicant.ThenoticeofdenialshallsetforththereasonsforthedenialandshalladvisetheApplicantofitsrighttofileawrittenresponse.

Ifdeficienciesthatwerethereasonfordenialarecorrectedwithin90days,theApplicantmayforwardarequest,inwriting,forreinstatementoftheapplicationto:

U.S.CustomsandBorderProtection

Director,ImporterSelf-AssessmentProgram

1300PennsylvaniaAve.,NW

Room6.4B

Washington,DC20229

Afinalwrittendecisiononthereinstatementrequestwillbeissuedwithin30daysofreceiptoftheApplicant’swrittenrequest.

Applicantsmayrespondtodenials,inwriting,totheAssistantCommissioner,OfficeofStrategicTrade,atthefollowingaddress:

U.S.CustomsandBorderProtection

AssistantCommissioner

OfficeofStrategicTrade

1300PennsylvaniaAve.,NW

Washington,DC20229

4. ProceduresandAcceptance

4.1 ContinuingResponsibilities

ISAparticipantsareresponsibleforcontinuingtocomplywiththerequirementsoftheprogramasdetailedinAppendixB.

4.2 AnnualNotification

Annually,theparticipantwillprovidewrittennotificationthatitiscontinuingtomeettherequirementsoftheISAprogram.TheannualnotificationshouldbesubmittedtoCBPwithin30daysoftheanniversarydateofacceptanceintotheISAProgram.NotificationshouldbeinwritingandaddressedtotheDirectoroftheISAProgramandacopytotheAccountManager(AppendixH).

4.3 ReportingChangestoCompanyCBPActivities

ISAparticipantsarerequiredtoadvisetheDirector,ISA,ofmajorchangestothecompany’scorporatestructurethroughreorganization,merger,acquisition,etc.,thatresultintheneedtomodifyexistingbondsorImporterofRecordnumbersandsuffixes.Whenrequired,suchnotificationwillbemadeassoon,asispracticable,butnotlaterthan60daysafterthemajorchangehasoccurredorbeenpubliclyannounced.

5. RevocationProcedures

5.1 ParticipationRevocation

CBPmayrevokeISAparticipationforthefollowingreasons:

Participationintheprogramwasobtainedthroughfraudormisstatementoffact;

Theparticipantisconvictedofanyfelonyorhascommittedactsthatwouldconstituteamisdemeanororfelonyinvolvingtheft,smuggling,oranytheft-connectedcrime;

TheparticipantrefusestocooperatewithCBPinresponsetoaninquiry,auditorinvestigation;or