For most importers, the phrase "customs audit" evokes a negative image. They tend to think of audits as labor- and data-intensive efforts that inevitably lead to findings that they are guilty of negligence, liable for additional duties, or worse. That's why it may seem counterintuitive to say that importers could actually benefit from undergoing such an audit, called a "Focused Assessment." But if they can break through the complex web of laws, regulations, and policies administered by U.S. Customs and Border Protection (CBP), importers might find that a Focused Assessment and the related Importer Self Assessment (ISA) program can give them better insight into how they can manage their supply chains.
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