Why do Customs & Border Protection (CBP) and the Canada Customs and Revenue Agency (CCRA) perform audits?
The United States Customs Modernization Act (Mod Act) and the Canadian Customs Act shifted the legal responsibility for Customs compliance activities to importers. It is the responsibility of importers to declare value, classification, duty rate and other information for every item imported into the US or Canada. The CBP and the Canadian Customs Service use audits to test an importer’s ability to fulfill these responsibilities.
The United States Customs Modernization Act (Mod Act) and the Canadian Customs Act shifted the legal responsibility for Customs compliance activities to importers. It is the responsibility of importers to declare value, classification, duty rate and other information for every item imported into the U.S. or Canada. The CBP and the Canadian Customs Service use audits to test an importer’s ability to fulfill these responsibilities.
