The Law Library

Cbp Audit Procedures - Use of Sampling Methods and Offsetting of Overpayments and Over-Declarations (Us Department of the Treasury Regulation) (Treas) (2018 Edition) The Law Library

The Law Library presents the complete text of the CBP Audit Procedures - Use of Sampling Methods and Offsetting of Overpayments and Over-Declarations (US Department of the Treasury Regulation) (TREAS) (2018 Edition).

Updated as of May 29, 2018



This document amends the U. S. Customs and Border Protection (CBP) regulations by adding provisions for the use of sampling methods in CBP audits and prior disclosure cases and for the offsetting of overpayments and over-declarations when an audit involves a calculation of lost duties, taxes, or fees or monetary penalties under 19 U. S. C. 1592. The sampling provision may be used by both CBP and private parties in certain circumstances. The offsetting provision is in accordance with CBP's authority under 19 U. S. C. 1509(b)(6).



This ebook contains:

- The complete text of the CBP Audit Procedures - Use of Sampling Methods and Offsetting of Overpayments and Over-Declarations (US Department of the Treasury Regulation) (TREAS) (2018 Edition)

- A dynamic table of content linking to each section

- A table of contents in introduction presenting a general overview of the structure