Use of Sampling Methods and Offsetting of Overpayments and Over-Declarations in CBP Audit Procedures; Sampling Under Prior Disclosure

Docket ID: USCBP-2009-0029
Agency: Customs and Border Protection Bureau (USCBP)
Parent Agency: Department of Homeland Security (DHS)
Amendment to provide for the use of sampling methods by CBP auditors and for offsetting of overpayments and over-declarations when an audit involves a calculation of lost revenue or monetary penalty under 19 U.S.C. 1592.
RIN: 1505-AC00
Impacts and Effects: None
CFR Citation: 19 CFR 163
Priority: Substantive, Nonsignificant
UA and Regulatory Plan Information open glossary dialog  
Publication Period: Fall 2010
Agenda Stage of Rulemaking: Completed Action
Major Rule: No
Legal Authorities: 5 USC 301, 19 USC 66, 19 USC 1484, 19 USC 1508 to 1510, 19 USC 1624
Legal Deadlines: None
Government Levels Affected: No
Federalism Implications: No
Unfunded Mandates: No
Requires Regulatory Flexibility Analysis: No
Small Entities Affected: No
International Impacts: No
Energy Effects: No
Included in Regulatory Plan: No
ActionDateFR Citation
NPRM10/21/200974 FR 53964
NPRM Comment Period End12/21/2009
Transferred to RIN 1515-AD6307/09/2010
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Keyword(s): RIN 1505-AC00, Sampling, Offsets, Netting, Offsetting, statistical sampling, sampling plans, Audits, CBP 1509 Audit procedures, self-testing, overpayments, over-declarations, underpayments, under-declarations, prior disclosure, penalties, 1592, loss of duties, loss of revenue
Type: Rulemaking

Primary Documents

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Comment Period Closed
Dec 21, 2009 11:59 PM ET
Proposed Rule
Posted: 10/21/2009
ID: USCBP-2009-0029-0001
Comments Not Accepted
Posted: 10/25/2011
ID: USCBP-2009-0029-0011

Supporting Documents

No documents available.


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Comments Received*
Regulatory Timeline
Pre Rule
Current Stage
Proposed Rule
Current Stage
Final Rule
Current Stage
Current Stage
Agency Contact
Alan Cohen
Attorney-Advisor, Penalties Branch
202 325-0062
Regulations and Rulings, Office of International Trade U.S. Customs and Border Protection 799 9th Street NW. (Mint Annex)
Washington, DC 20229-1179
Matthew Krimski
Director, Field Oversight East Division
202 863-6004
Regulatory Audit, Office of International Trade U.S. Customs and Border Protection 1400 L Street NW.
Washington, DC 20229-1141
*This count refers to the total comment/submissions received on this docket, as of 11:59 PM yesterday. Note: Agencies review all submissions, however some agencies may choose to redact, or withhold, certain submissions (or portions thereof) such as those containing private or proprietary information, inappropriate language, or duplicate/near duplicate examples of a mass-mail campaign. This can result in discrepancies between this count and those displayed when conducting searches on the Public Submission document type. For specific information about an agency’s public submission policy, refer to its website or the Federal Register document.