When and How to Report Errors to Customs and Border Protection

Why Should You Attend:

Importing companies are required to use “reasonable care” to ensure that they declare the correct classification, value, and country of origin at time of entry. Failure to do so can result in penalties or audits. To meet the reasonable care standard, importers are expected to develop the appropriate internal controls and procedures. Nevertheless, even companies with the most robust compliance programs can make mistakes in their Customs entries at times.

What should you do if you discover that your company has made an error in one or more of its Customs entries? There are several methods you can use to correct the errors and protect your company from potential penalties.

This training will talk about controls and procedures for compliance and conducting self-audits. It will also discuss the ways a company can report errors discovered either during self-audits or by other means.

Areas Covered in the Webinar:

• The need to review a company’s internal controls and procedures for customs compliance and establishing a regular self-audit program.
• What steps should be taken when an error is first discovered, either through self-auditing or some other means.
• Gathering information to make an informed decision about whether the error must be reported to customs, including whether the error has occurred in the past and how much is involved.
• Should you consult a customs expert, such as your customs broker or counsel?
• What method to use in reporting the error(s) to customs, including post entry amendments and prior disclosures.
• What is involved in preparing and filing a post entry amendment?
• When is a prior disclosure advisable and what is the procedure for submission?

Who Will Benefit:

• Import managers/directors
• Compliance officers
• General/corporate counsel
• Regulatory/legislative affairs professionals
• Risk management specialists
• Supply chain specialists
• Training personnel

Donna L Shira
Attorney, Spcblaw

Donna Shira, is a member of the law firm of Sharretts, Paley, Carter & Blauvelt, P.C., one of the preeminent firms in the field of U.S. Customs and international trade law. Ms. Shira graduated from Columbia University Law School in 1983 and has over 30 years of experience in a wide range of Customs and trade-related matters, with an emphasis on textile and apparel matters, Free Trade Agreements, consumer product safety issues, country of origin issues, cargo security and C-TPAT participation, Customs compliance audits and the Importer Self-Assessment program, and global trade issues. She has represented clients in several Section 301 and China safeguard actions and testified before the Committee for the Implementation of Textile Agreements on textile quota matters.

Ms. Shira is an adjunct professor at Brooklyn Law School, teaching Customs and international trade law, and is Co-President of the New York chapter of the Organization for Women in International Trade. She has lectured on various topics, including NAFTA, classification issues, compliance, consumer product safety, and cargo security. She is admitted to practice at the U.S. Court of International Trade.

Topic Background:

A failure to accurately declare imported merchandise on the customs entry can result in the imposition of substantial penalties. It is essential for importing companies to have strong internal controls and procedures for customs compliance, in order to avoid errors on entries. When errors inevitably occur despite those controls, there are ways to protect the company from significant penalties, by reporting the errors to customs.

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