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OfficeofStrategicTradeImporterSelf-AssessmentHandbookNovember2004IMPORTERSELF-ASSESSMENTQUICKREFERENCEGUIDEWhatisImporterSelf-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.Theimporterwillenjoygreaterbusinesscertaintybecauseareliablesystemofinternalcontrolsensures...