The Importer Self-Assessment (ISA) is a voluntary program for resident importers that work with U.S. Customs and Border Protection (CBP) to improve trade compliance. If you have two years of importing experience and are certified in the Customs-Trade Partnership Against Terrorism (C-TPAT) program, you are eligible.

CBP’s audit procedure includes both a risk-assessment and a review of a corporation’s internal controls. Customs audits include inspections of record keeping, internal controls and compliance, and a review of financial documents and import entries.

Customs audits happen because random spot checks help CBP collect data that can be extrapolated to all American exporters and importers, saving everyone the need for CBP to do deeper inspections for every single shipment every single time. There are a few kinds of audits.

In general, there are three steps to C-TPAT certification:

1. Risk Assessment. The C-TPAT candidate conducts and fully documents a security risk assessment.
2. Application. The company then submits a basic application via the C-TPAT portal system.
3. Security Profile.

As a voluntary supply chain security program based on trust, CTPAT is open to members of the trade community who can demonstrate excellence in supply chain security practices and who have had no significant security related events.

The Focused Assessment (FA) Program is a comprehensive audit that involves an assessment of the importer’s internal control over its import activities, to determine if the importer poses an acceptable risk for complying with CBP laws and regulations.

A customs audit is the examination of accounts and other business records. It verifies the compliance of the business with the relevant legislation and Revenue requirements. If your trading activities include imports, exports or both, to or from a non European Union (EU) country you may be subject to a customs audit.

A post-clearance audit is a structured examination of a trader’s relevant commercial systems and processes, financial and non-financial records, physical stock and other assets, as a means to measure and improve compliance. It is conducted after the release of the goods from Customs control.

Air carriers, consolidators, cross-border highway carriers, marine port authorities, ocean carriers, rail carriers, terminal operators, third party logistics (3PLs) providers, customs brokers, and importers are eligible for C-TPAT certification in the United States.

To qualify, your company must be an active (within the past year) Licensed U.S. Customs Broker with an active U.S. Customs Broker’s license and filer code of record ID, and have an office staffed in the U.S. Commit to maintaining the CTPAT Security Criteria as outlined in the CTPAT U.S. Custom Broker.

Conveyance and Instruments of International Traffic Security – Smuggling schemes often involve the modification of conveyances and Instruments of International Traffic (IIT), or the hiding of contraband inside IIT.

A Focused Assessment is a detailed audit by U.S. Customs of an importer’s internal controls for Customs transactions, together with selected import transactions.

Like it or not, your company’s name is in the pool of potential audit candidates. What Is a Focused Assessment? The Focused Assessment (FA) is a risk-based approach to auditing. In the past, customs would audit an importer for all compliance areas even if the importer was at low risk of a violation.

Instead of immediately sampling the importer’s entry records, CBP reviews the importer’s internal control processes to determine if the importer is at risk of significant violations. While CBP assesses all regulations, it puts an emphasis on compliance with strategic trade initiatives and revenue recovery. What Is the Focused Assessment Process?

If you haven’t done so, subject your company to a self-assessment. You can use internal resources or hire a third-party auditor to review your import program. Should you discover any reportable issues during the self-assessment, you should be able to disclose them to customs.