[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR163.11]

[Page 276-277]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 163--RECORDKEEPING--Table of Contents
 
Sec. 163.11  Compliance assessment and other audit procedures.

    (a) Conduct of a Customs compliance assessment or other audit. In 
conducting a compliance assessment or other audit, the Customs auditors, 
except as otherwise provided in paragraph (c) of this section, shall:
    (1) Provide notice, telephonically and in writing, to the person who 
is to be the subject of the compliance assessment or other audit, in 
advance of the compliance assessment or other audit and with a 
reasonable estimate of the time to be required for the compliance 
assessment or other audit;
    (2) Inform the person who is to be the subject of the compliance 
assessment or other audit, in writing and before commencing the 
compliance assessment or other audit, of his right to an entry 
conference at which time the objectives and records requirements of the 
compliance assessment or other audit will be explained and the estimated 
termination date will be set;
    (3) Provide a further estimate of any additional time for the 
compliance assessment or other audit if, in the course of the compliance 
assessment or other audit, it becomes apparent that additional time will 
be required;
    (4) Schedule a closing conference upon completion of the compliance 
assessment or other audit on-site work to explain the preliminary 
results of the compliance assessment or other audit;
    (5) Complete a formal written compliance assessment or other audit 
report within 90 calendar days following the closing conference referred 
to in paragraph (a)(4) of this section, unless the Director, Regulatory 
Audit Division, at Customs Headquarters provides written notice to the 
person who was the subject of the compliance assessment or other audit 
of the reason for any delay and the anticipated completion date; and
    (6) After application of any exemption contained in 5 U.S.C. 552, 
send a copy of the formal written compliance assessment or other audit 
report to the person who was the subject of the compliance assessment or 
other audit within 30 calendar days following completion of the report.
    (b) Petition procedures for failure to conduct closing conference. 
Except as otherwise provided in paragraph (c) of this section, if the 
estimated or actual termination date for a compliance assessment or 
other audit passes without a Customs auditor providing a closing 
conference to explain the results of the compliance assessment or other 
audit, the person who was the subject of the compliance assessment or 
other audit may petition in writing for such a conference to the 
Director, Regulatory Audit Division, U.S. Customs Service,

[[Page 277]]

Washington, DC 20229. Upon receipt of such a request, the Director shall 
provide for such a conference to be held within 15 calendar days after 
the date of receipt.
    (c) Exception to procedures. Paragraphs (a)(5), (a)(6) and (b) of 
this section shall not apply after Customs commences a formal 
investigation with respect to the issue involved.