Summary of Customs Coming Back Around on Compliance Audits

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Customs Coming Back Around on Compliance Audits summary
The “gotcha” approach to US customs audits is staging a comeback, and importers need to be ready.


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US customs’ auditing practices have evolved over time. But these methods may now revert to the traditional “gotcha” style that prevailed before 1993’s attempts to streamline the process. Businesses need to prepare for this about-face. Audit consultant Daryl Moore provides concise instructions on dealing with this new environment. getAbstract recommends his practical introduction and advice to executives involved in foreign trade.

In this summary, you will learn

  • How US customs’ compliance audits have evolved over time,
  • What changes may be in store and
  • How companies should prepare for an audit.


Before 1993, US customs used a “gotcha” approach to identify firms guilty of evading import tariffs: It relied on field officials and snitches to notify them of transgressors. However, the Customs Modernization Act of 1993 obligated customs and importers to share the burden of compliance; while customs...
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About the Author

Daryl Moore is director of customs audits and compliance at Sandler, Travis & Rosenberg, the world’s largest customs and international trade services provider.

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