federal_register: 2011-27511

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-27511 CBP Audit Procedures; Use of Sampling Methods and Offsetting of Overpayments and Over-Declarations Rule 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). 2011-10-25 2011 10 https://www.federalregister.gov/documents/2011/10/25/2011-27511/cbp-audit-procedures-use-of-sampling-methods-and-offsetting-of-overpayments-and-over-declarations https://www.govinfo.gov/content/pkg/FR-2011-10-25/pdf/2011-27511.pdf Homeland Security Department; U.S. Customs and Border Protection; Treasury Department 227,501,497 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...  

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