Self-Testing
1
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.
2
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
3
Frequency of Reviews

Daily

Monthly

Quarterly

Annually
4
Review Tools

Risk Assessment / Risk Matrix

Transactional Testing


Statistical
Non-Statistical
5
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?
6
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.
7
CBP Contact Information
Richard
Albert
Wallio, Chief, Partnership Programs (202) 863-6508
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/
8