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1、Office of Strategic TradeImporter Self-Assessment HandbookNovember 2004IMPORTER SELF-ASSESSMENTQUICK REFERENCE GUIDEWhat is Importer Self-Assessment? Importer Self-Assessment (ISA) is a partnership between CBP and importers to maintain a high level of trade compliance. ISA is a voluntary approach to
2、 trade compliance that allows importers maximum control of their own CBP compliance. ISA recognizes importers who are willing to assume responsibilities for self-assessment in exchange for less CBP oversight. ISA is built on knowledge, trust, and a willingness to maintain an ongoing CBP/importer rel
3、ationship.What does participation in ISA require?In order to participate in the ISA program, an importer must: Be a member of the Customs-Trade Partnership against Terrorism (C-TPAT); Complete an ISA Memorandum of Understanding (MOU) and Questionnaire; Agree to comply with all applicable CBP laws an
4、d regulations; Maintain an internal control system that demonstrates the accuracy of CBP transactions: Establish, document, and implement internal controls; Perform periodic testing of transactions based on risk; Maintain results of testing for three years and make test information available to CBP
5、on request; Make appropriate adjustments to internal controls; and Maintain an audit trail from financial records to CBP declarations; or, an alternate system that ensures accurate values are reported to CBP. Submit appropriate disclosures to CBP upon completion of company reviews; and Submit an ann
6、ual written notification to CBP to confirm the identity of the company ISA contact, and confirm that the importer continues to meet the requirements of the ISA program as specifically listed herein and in the MOU. Notify CBP of major organizational changes as soon as possible.The importer may meet t
7、he requirements of the ISA program by using internal resources or using an objective third party exercising due diligence and reasonable care.What are the benefits of participation in ISA?The program offers meaningful benefits that can be tailored to industry needs. An importer in the ISA program wi
8、ll receive the following benefits: CBP will provide consultation and/or guidance as requested (for compliance assistance, risk assessments, internal controls, CBP audit trails, data analysis support, etc.). The importer will have the opportunity to apply for coverage of multiple business units. The
9、importer will be removed from the Regulatory Audit Divisions (RAD) audit pool established for Focused Assessments. (Importers will be removed from the RADs audit pool for Drawback and Foreign Trade Zones if they request to have these programs included in the ISA Program.) The audit exemption will ap
10、ply to each specific area when it is determined that adequate internal controls are in place, to ensure compliance with CBP laws and regulations. (Importers may be subject to on-site examinations for single-issue reviews.) The importer will have access to key liaison officials. The importer will be
11、entitled to receive entry summary trade data, including analysis support. With regard to prior disclosures, if CBP becomes aware of errors in which there is an indication of a violation of 19 U.S.C. 1592 or 1593a, while providing assistance, consultation or training, CBP will provide a written notic
12、e to the importer of such errors and allow 30 days from the date of the notification for the importer to file a prior disclosure pursuant to 19 CFR 162.74. This benefit does not apply if the matter is already the subject of an ongoing CBP investigation or fraud is involved. In the event that civil p
13、enalties or liquidated damages are assessed against an importer, the importers participation in ISA will be considered in the disposition of the case. The importer will enjoy greater business certainty because a reliable system of internal controls ensures compliant transactions. Additional benefits
14、 are tailored to industry needs. Who is eligible for ISA? To be eligible for ISA, an importer must be a member of C-TPAT, must be a resident importer in the United States, and must have two years of importing experience prior to the date the importer applies to the program.How does an importer apply
15、?An importer may apply by completing an ISA Memorandum of Understanding (Appendix C) and Questionnaire (Appendix D). Both documents are available on the CBP website at: http:/www.cbp.gov/xp/cgov/import/regulatory_audit_program/importer_self_assessment/ Complete application instructions and explanati
16、ons of application processing are available on the website.Will CBP conduct an on-site review during the application process? CBP will conduct a risk assessment of the importer to determine the review necessary. During the review of each ISA application, CBP will schedule an informal meeting with th
17、e applicant to introduce the CBP ISA representatives, explain the expectations for ISA, and answer any questions the applicant may have. If CBP has adequate knowledge of the importer and its internal control processes, an on-site review will not be necessary. If CBP does not have adequate knowledge
18、of the importer, a Regulatory Auditor and Account Manager may meet with the importer for an on-site consultation to discuss and review its internal controls. The consultation will determine if the applicant is ready to assume responsibilities of self-assessment and will provide assistance and traini
19、ng as appropriate. The consultation will not involve substantive testing or an audit. It will be a collaborative effort.When will benefits begin? Benefits will begin once CBP has completed an evaluation of the importers ISA application package and notified the importer of our findings. How will the
20、partnership work on an ongoing basis? This will be a self-assessment process by the importer, not a monitoring process by CBP. The importer must submit an annual written notification to CBP to confirm the identity of the company ISA contact and to confirm that it continues to meet the requirements o
21、f the ISA program as specifically listed herein and in the MOU. Through the annual notification, the importer agrees to: Comply with all applicable CBP laws and regulations; Maintain a system of business (including records, procedures, and policies) that demonstrates the accuracy of CBP transactions
22、 as described herein. Specific requirements include: Maintaining internal controls appropriate to provide reasonable assurance of CBP compliance, including components of internal control as outlined in Appendix G. Performing periodic testing (designed by the importer) based on risk at least annually
23、; Maintaining results of testing for three years and providing test results to CBP on request; Making appropriate adjustments to internal controls when needs for improvements are identified; and Maintaining an audit trail from financial records to CBP declarations; or, an alternate system that ensur
24、es accurate values are reported to CBP. Make appropriate disclosures to CBP. In general, ISA participants will not be subject to any routine or periodic on-site reviews or audits other than consultations with CBP Account Managers and Auditors for training, support, and compliance improvement purpose
25、s. ISA participants will not be subject to comprehensive audits, including Focused Assessment, Drawback, or Foreign Trade Zones, provided that internal controls are in place for each specific area. ISA participants may be subject to an audit or on-site review of a specific issue related to an identi
26、fied trade compliance risk. In such instances, CBP and the importer will work together to determine a mutually acceptable course of action wherever possible.FOREWORDThe North American Free Trade Agreement Implementation Act (Public Law 103 182, 107 Stat. 2057) of 1993 includes provisions for moderni
27、zation of CBP operations and became known as the Customs Modernization Act. Since 1993, the primary goal of CBP in the trade compliance process has been to maximize importer compliance with U.S. trade laws while at the same time facilitating the importation and entry of admissible merchandise. To me
28、et this goal, CBP has made a comprehensive effort to review, improve, and redesign, on an ongoing basis, the trade compliance process, using established business practices, reengineered tools, and new methodologies that improve customer service without compromising the enforcement aspect of the CBP
29、missions. One of the new methodologies developed by CBP is the Importer Self-Assessment (ISA) program, which allows interested importers to assess their own compliance with CBP laws and regulations. The ISA Program was officially announced in the Federal Register Notice 67 FR 41298. The ISA program
30、is primarily based on the development and use of established business practices and good internal controls designed specifically for an importers CBP operations. The importer may structure internal controls and procedures to meet its individual needs. This Handbook is designed to provide information
31、 about the benefits and requirements of the ISA program. The Handbook provides information an importer needs to apply for the ISA program.Table of Contents1.INTRODUCTION TO IMPORTER SELF-ASSESSMENT PROGRAM11.1Purpose11.2Background11.3Program Overview11.4Summary of the ISA Process12.PROGRAM DESCRIPTI
32、ON AND REQUIREMENTS22.1Applicant22.2Eligibility22.3Benefits22.4Requirements32.5CBP Website43.APPLICATION, PROCESSING, AND ACCEPTANCE43.1Application43.2Memorandum of Understanding43.3ISA Questionnaire53.4Entry Summary Trade Data Request53.5Internal Control Guidance53.6Application Review63.7 Applicati
33、on Review Meeting73.8 CBP Acceptance73.9 Application Denial84.PROCEDURES AND ACCEPTANCE84.1Continuing Responsibilities84.2Annual Notification84.3Reporting Changes to Company CBP Activities85.REVOCATION ROCEDURES95.1Participation Revocation95.2Procedures for Revocation9AppendixesA.Program BenefitsB.P
34、rogram RequirementsC.Memorandum of UnderstandingD.ISA QuestionnaireE.Entry Summary Trade Data RequestF.Guidance for Developing Internal ControlsG.Internal Control Management and Evaluation ToolH.Annual Notification RequirementsIMPORTER SELF-ASSESSMENT PROGRAM1.Introduction1.1PurposeCBP is committed
35、to encouraging importers to share the responsibility for compliance with trade laws and regulations. The Importer Self-Assessment (ISA) program is a partnership between CBP and importers to maintain a high level of trade compliance. ISA is a voluntary approach to trade compliance, which provides rec
36、ognition and support to participating companies. 1.2BackgroundThe passage of the Customs Modernization Act (Customs Mod Act) in 1993 ushered in an era of new partnership concepts between the importing community and the United States Customs Service (Customs and Border Protection - CBP). Under the Mo
37、d Act, CBP and the importer share the responsibility for compliance with trade laws and regulations. The importer is responsible for declaring the value, classification, and rate of duty applicable to entered merchandise, and CBP is responsible for informing the importer of its rights and responsibi
38、lities under the law.1.3Program OverviewThe ISA program is a voluntary approach to trade compliance. It is built on knowledge, trust, and a willingness to maintain an ongoing CBP/importer relationship. The ISA program offers meaningful benefits that can be tailored to industry needs and requires tha
39、t importers demonstrate readiness to assume responsibilities for managing and monitoring their own compliance through self-assessment. The process starts with membership in Customs-Trade Partnership against Terrorism (C-TPAT). Membership in C-TPAT is a prerequisite for the ISA program, but the two p
40、rograms are not otherwise linked. The ISA offers different benefits than C-TPAT.1.4Summary of the ISA ProcessThe following steps briefly summarize the ISA process. Details on the process are provided in sections 3 and 4 below. An importer may apply by completing an ISA Memorandum of Understanding (M
41、OU) and an ISA Questionnaire. CBP will review the application package. CBP will schedule a formal meeting with the applicant. CBP establishes the partnership by signing the MOU when the importer has demonstrated readiness to assume the responsibilities for self-assessment. Under the continuing progr
42、am, the importer receives the benefits of ISA participation and fulfills the continuing responsibilities of the program.2.Program Description and Requirements2.1Applicant Importers that apply for the program are required to identify the business units that will participate. The Importer of Record nu
43、mber should be written out to the twelfth (12) digit.2.2EligibilityTo be eligible for ISA, the importer must be a known business to CBP and a resident party of the United States. To be a known business means that the importer has imported goods into the United States during the two years prior to th
44、e date the application is submitted. This criterion ensures that there has been sufficient interaction between the importer and CBP to allow CBP to evaluate the importers trade patterns and compliance history in order to have a valid base to make a risk assessment. To qualify, as an importer, the bu
45、siness entity should be permanently established, located, and managed within the United States. It will carry on business and have the general authority to do so without the approval of another person outside the United States. The importer must maintain separate books and records for its U.S. opera
46、tions, prepare separate financial statements, maintain accounts for the imported goods, and are responsible for payment of import duties and taxes.2.3BenefitsThe ISA program provides opportunities for importers who want to demonstrate compliance and receive related benefits. The program offers meani
47、ngful benefits that can be tailored to industry needs. A participant in the ISA program will receive the following benefits: CBP will provide consultation and/or guidance as requested (for compliance assistance, risk assessments, internal controls, CBP audit trails, data analysis support, etc.). The
48、 importer will have the opportunity to apply for coverage of multiple business units. The importer will be removed from the Regulatory Audit Divisions (RAD) audit pool established for Focused Assessments. (Importers will be removed from the RADs audit pool for Drawback and Foreign Trade Zones if they request to have these programs included i
