CBP Updates its Information on the Importer Self-Assessment Program

According to CBP, the ISA program is a voluntary trade facilitation partnership between CBP and importers, which allows interested importers to assess their own compliance with Customs laws and regulations.

CBP states that once an importer volunteers for and is accepted into the ISA program, that importer becomes eligible for various benefits, including (partial list): exemption from comprehensive compliance audits, consideration of an importer's participation in ISA in the disposition of cases involving civil penalties or liquidated damages, coverage of multiple business units, etc.

ISA Handbook, Questionnaire, Guidance, FAQs, Etc.

CBP's ISA program Web page contains the following:

Message from the Director(dated October 2004) - The Director states that CBP has updated some of the documents on this Web page, such as the Handbook and Questionnaire, and will be regularly updating the Frequently Asked Questions (FAQs) and adding to the Best Practices as warranted. The Director notes that the date will be changed every time a document is updated so that importers can know if they have the most recent version. In addition, questions may be asked online or by contacting one of the trade liaisons by telephone.

ISA Handbook (revised October 2004) - This Handbook contains an introduction to the ISA program, as well as chapters regarding program description and requirements; application, processing, and acceptance; procedures and acceptance; revocation procedures; and various appendices.

ISA Questionnaire (revised October 2004) - This questionnaire is designed to help CBP determine whether an applicant is ISA ready. CBP states that the ISA team will use the ISA Questionnaire, along with the attachment, to gain an understanding of a company's import operations and internal control structure.

Guidance for Developing Internal Controls for ISA (dated October 2004) - This guidance is provided to assist a company in developing adequate internal controls, which should contain the following components: control environment, risk assessment, control activities, and information and communication.

ISA Frequently Asked Questions (FAQs) (undated) - This document contains eight FAQs on the ISA program, such as what participation in ISA requires, what the potential benefits of participation in ISA are, etc.

Best Practices of Compliant Companies (undated) - This document contains 10 best practices of compliant companies, as well as the five components of effective internal controls.

Annual Notification (dated October 2004) - These are instructions for preparing the ISA Annual Notification Letter, which ensures that the participant continues to meet the requirement of the ISA program, and informs CBP of any business modifications that have an impact on their Customs operations.

Memorandum of Understanding (MOU) (revised October 2004) - This MOU is submitted by a company requesting participation in the ISA program. It outlines the roles and responsibilities of the importer and CBP.

Entry Summary Trade Data Request (revised October 2004) - This request form is used by an importer to obtain electronic entry summary data for a requested period.

ISA Online Question Submission Form - This form is used to submit online questions. CBP notes that additional questions relative to ISA can be submitted to the ISA program.

ISA Points of Contact (dated 07/19/04) - This document lists contact names and telephone numbers for ISA Regulatory Audit trade liaisons, the technical expert, and the Director.

Federal Register Notice - This notice announces implementation of the ISA program, etc. (See ITT's Online Archives or 06/18/02 news, 02061805, for BP summary.)

(See ITT's Online Archives or 02/17/04 news, 04021705, for BP summary of the update to the Departmental Advisory Committee on Commercial Operations of the Bureau of Customs and Border Protection (COAC) on the ISA program.)

CBP's ISA program documents available at http://www.cbp.gov/xp/cgov/import/regulatory_audit_program/importer_self_assessment