1

Self-Testing

2

Self-Testing Plans Unique to each company based upon risk

factors associated with its business, process

& procedures, and commodities.

Must be documented and submitted with as

part of the Importer Self-Assessment (ISA)

application package.

3

Example Risk Factors to Consider Number of Customs brokers utilized

Classification of merchandise

Valuation methodology

Related party transactions

Additional payments (e.g., assists, royalties, undeclared payments)

Special trade programs

New employees, Customs brokers, special trade programs, etc.

Imports subject to other government agencies

4

Frequency of Reviews Daily

Monthly

Quarterly

Annually

5

Review Tools Risk Assessment / Risk Matrix

Transactional Testing Statistical Non-Statistical

6

Questions to Consider & Document Will a risk assessment/risk matrix be used in conjunction with transactional

testing? Frequency of review (i.e., daily, monthly, quarterly, and/or annually)? Who will conduct the review?

Note: Individuals should NOT be reviewing their own work.

How many items will be reviewed? What areas (e.g., classification, valuation, special trade programs, other

government agencies, etc.) will be included in the review and how will the areas be tested?

How will the reviewed items be tracked? How will errors be handled? Who will the results be reported to?

7

Self-Testing Results Should be maintained for a 3-year period.

Should be available for review by your Account

Manager and/or the ISA team upon request as

part of the annual notification process.

Should be reported, at a high level summary, to

U.S. Customs and Border Protection as part of

the company’s Annual Notification Letter.

8

CBP Contact InformationRichard Wallio, Chief, Partnership Programs (202) 863-6508

Albert Queen, Trade Liaison, Partnership Programs (202) 863-6071

Anita Harris, Trade Liaison, Partnership Programs (202) 863-6069

Leon Sample, Field Director, Regulatory Audit (859) 331-9020 ext.101

Customs Web-site: http://www.cbp.gov/xp/cgov/trade/trade_programs/trade_compliance/importer _self_assessment/