[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR163.11]



[Page 278-279]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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



[[Page 279]]



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, 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.