Penalties & Enforcement

Focused Assessment (FA)

Also known as: FA · Focused Assessment Audit

A comprehensive multi-year CBP audit of an importer's customs compliance program — evaluating internal controls across classification, valuation, origin, and special programs.

A Focused Assessment (FA) is the principal comprehensive audit conducted by CBP Regulatory Audit and Agency Advisory Services (RAAAS, formerly Regulatory Audit) under the authority of 19 U.S.C. § 1509. An FA is designed to evaluate an importer's overall customs compliance program — not a single shipment or issue — and typically covers multiple years of import activity.

Two phases:

  1. Phase I — Pre-Assessment Survey (PAS)

    • CBP reviews the importer's internal controls over classification, valuation, country of origin, special programs (USMCA, GSP, Chapter 98/99), recordkeeping, and trade remedies
    • Sample transactions are tested for accuracy
    • Phase I outcome: Acceptable (importer's internal controls work) or Unacceptable
  2. Phase II — Assessment Compliance Testing (ACT)

    • Only triggered if Phase I is Unacceptable
    • CBP performs statistically valid sampling to quantify the importer's compliance rate
    • Identifies systemic errors and required corrective actions
    • Can result in Section 1592 penalty referrals and significant duty assessments

Audit scope typically covers:

Duration: A Focused Assessment typically takes 6–18 months from kickoff to final report. The audit covers a "look-back period" of typically 1–3 years from the audit start.

Selection criteria: CBP selects FA targets based on risk — high-volume importers, products with active trade remedies, sectors with recent enforcement priorities (UFLPA, AD/CVD evasion), and importers with prior compliance issues.

Avoiding an FA: Active CTPAT Tier II/III with documented internal controls, prior ISA membership (grandfathered), and a strong prior disclosure track record significantly reduce FA selection risk. A Quick Response Audit is the targeted single-issue alternative for narrower CBP concerns.

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