Regulacje i polityka gospodarcza · 21/10/2009

CBP Proposes Amendment to Sampling Methods and Offsetting of Overpayments in Audit Procedures

The U.S. Customs and Border Protection (CBP) is proposing to update its regulations to provide clearer guidance on using sampling methods in audits and cases involving prior disclosure, as well as offsetting overpayments and overdeclarations in cases where revenue is lost or penalties are imposed.