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Updates
U.S. Customs and Border Protection (CBP) published a Notice of Proposed Rulemaking (NPRM) in the Federal Register (http://edocket.access.gpo.gov/2009/pdf/E9-25222.pdf) October 21, 2009, to amend existing regulations and expressly authorize the use of statistical sampling methods in CBP audits and prior disclosure cases. The proposed regulations also provide guidance for allowing offsets of duty over and under payments when calculating any loss of revenue in an audit conducted under 19 U.S.C. § 1509(b).
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