+------------------------+-----+------+---------+--------------------+
| # Att                  | # S | **Un | **Po    | **Evaluation of    |
| ribute, Test, Errors,  | amp | iver | tential | Compliance Testing |
| & Criteria for Testing | lin | se** | S       | & Actions Needed** |
|                        | g P |      | ampling |                    |
|                        | ara |      | Fra     |                    |
|                        | met |      | me(s)** |                    |
|                        | ers |      |         |                    |
+------------------------+-----+------+---------+--------------------+
| Attribute:             | *   | Ac   | ## Cus  | **LOL Compliance   |
|                        | *Ap | tual | toms' R | Rate: %**          |
| Were quantities of     | pro | qu   | ecords: |                    |
| imported articles      | ach | anti |         | **Sys              |
| accurately declared to | :** | ties | >       | temic/Non-Systemic |
| Customs in accordance  |     | of   | Entries | or Recurring       |
| with CD 099 3550 061   | >   | mer  | >       | Errors?**          |
| (Instructions for      | att | chan | > ACS   |                    |
| Preparation of CF      | rib | dise | > Line  | -   If systemic,   |
| 7501), 19 CFR Part 141 | ute | ent  | > Items |     recommend      |
| Subpart D, and 19      | > e | ered |         |     importer       |
| U.S.C. 1484 (f)?       | sti | du   | #       |     correct cause  |
|                        | mat | ring | # Impor |     of error(s).   |
| Test (Primary Audit    | ion | the  | ter's R |                    |
| Steps):                | >   | im   | ecords: | -   If recurring,  |
|                        |  sa | port |         |     project the    |
| (1) Reconcile          | mpl | er's | > P     |     effect and     |
|     importer's         | ing | last | ayments |     recommend      |
|     declared           | >   | c    | >       |     collection of  |
|     quantities of      |  us | ompl | > P     |     unpaid duties  |
|     merchandise to     | ing | eted | ayables |     and fees.      |
|     receiving reports, | >   | fi   | >       |                    |
|     inventory/payment  | the | scal | > I     | -   If             |
|     records, or other  | > a | year | nvoices |     non-recurring, |
|     related records.   | ver |      | >       |     recommend      |
|                        | age |      | > Re    |     collection of  |
| (2) Determine if the   | >   |      | ceiving |     duties and     |
|     company's internal |  er |      | > Data  |     fees on        |
|     control policies   | ror |      | >       |     identified     |
|     and procedures for | > r |      | > In    |     errors, if     |
|     quantity were      | ate |      | ventory |     applicable.    |
|                        | >   |      | > of    |                    |
| -   Documented, and    | (po |      | > A     | **LOL Error Rate  |
|                        | int |      | rticles | ≤ 5%**             |
| -   Produced accurate  | >   |      | >       |                    |
|     entered            | est |      | > P     | -   If internal    |
|     quantities.        | ima |      | urchase |     controls were  |
|                        | te) |      | >       |     documented,    |
| Errors:                | >   |      |  Orders |     compliance is  |
|                        | for |      | >       |     at an          |
| -   Quantity of        | > e |      | > S     |     acceptable     |
|     merchandise        | val |      | hipping |     level for      |
|     entered was not    | uat |      | > Log   |     quantity.      |
|     accurately         | ing |      | >       |                    |
|     reported to        | > c |      | >       | ```{=html}         |
|     Customs on the     | omp |      |  Acctg. | <!-- -->           |
|     Entry              | lia |      | > Trans | ```                |
|     Summary (7501) or  | nce |      | actions | -   If internal    |
|     the Commercial     |     |      | >       |     controls were  |
|     Invoice (any       | C   |      | > Etc.  |     not            |
|     variance)          | onf |      |         |     documented,    |
|                        | ide |      | **S     |     coordinate     |
| -   The importer is    | nce |      | ampling |     with the       |
|     unable to provide  | Lev |      | F       |     Account        |
|     adequate support   | el: |      | rame:** |     Manager to     |
|     or information for |     |      |         |     help company   |
|     verifying the      | >   |      | \       |     develop a CIP. |
|     quantity of        | 95% |      | _\_\_\_ |                    |
|     merchandise        |     |      | \_\_\_\ | **LOL** **Error   |
|     entered            | Sa  |      | _\_\_\_ | Rate** **\> 5%**   |
|                        | mpl |      | \_\_\_\ |                    |
| **Criteria forTesting  | ing |      | _\_\_\_ | > Apply            |
| (Statistical Sample or | Er  |      |         | > materiality      |
| 100% Review):**        | ror |      | Va      | > criteria. (CAT   |
|                        | (Pr |      | lidated | > Kit Exhibit 32)  |
| > This is a common     | eci |      | Sample: | >                  |
| > check trade area     | sio |      |         | > **Materiality    |
| > that must be         | n): |      | > *     | > Compliance Rate: |
| > performed for every  |     |      | ***Yes | > %**              |
| > compliance           | >   |      | >       | >                  |
| > assessment.          | ±5% |      | >       | > **Materiality   |
|                        | >   |      | ****No | > Compliance Rate  |
|                        | > ( |      |         | > is acceptable**  |
|                        | 10% |      | **Frame |                    |
|                        | >   |      | Size:** | -   If internal    |
|                        | ran |      |         |     controls were  |
|                        | ge) |      | \       |     documented,    |
|                        |     |      | _\_\_\_ |     compliance is  |
|                        | An  |      | \_\_\_\ |     at an          |
|                        | tic |      | _\_\_\_ |     acceptable     |
|                        | ipa |      | \_\_\_\ |     level for      |
|                        | ted |      | _\_\_\_ |     quantity.      |
|                        | Er  |      |         |                    |
|                        | ror |      | Sample  | -   If internal    |
|                        | Ra  |      | Size:   |     controls were  |
|                        | te: |      |         |     not            |
|                        |     |      | \       |     documented,    |
|                        | >   |      | _\_\_\_ |     coordinate     |
|                        |  5% |      | \_\_\_\ |     with the       |
|                        |     |      | _\_\_\_ |     Account        |
|                        |     |      | \_\_\_\ |     Manager to     |
|                        |     |      | _\_\_\_ |     help company   |
|                        |     |      |         |     develop a CIP. |
|                        |     |      |         |                    |
|                        |     |      |         | > **Materiality   |
|                        |     |      |         | > Compliance Rate  |
|                        |     |      |         | > is               |
|                        |     |      |         | > unacceptable**   |
|                        |     |      |         |                    |
|                        |     |      |         | -   If materiality |
|                        |     |      |         |     error rate is  |
|                        |     |      |         |     not            |
|                        |     |      |         |     acceptable,    |
|                        |     |      |         |     importer       |
|                        |     |      |         |     compliance for |
|                        |     |      |         |     quantity is    |
|                        |     |      |         |     not            |
|                        |     |      |         |     acceptable.    |
|                        |     |      |         |     Coordinate     |
|                        |     |      |         |     with the       |
|                        |     |      |         |     Account        |
|                        |     |      |         |     Manager to     |
|                        |     |      |         |     help company   |
|                        |     |      |         |     develop a CIP. |
|                        |     |      |         |                    |
|                        |     |      |         | > **Prepare        |
|                        |     |      |         | > results sheet    |
|                        |     |      |         | > and refer to the |
|                        |     |      |         | > Enforcement      |
|                        |     |      |         | > Evaluation Team  |
|                        |     |      |         | > (EET) if         |
|                        |     |      |         | > findings meet    |
|                        |     |      |         | > the EET impact   |
|                        |     |      |         | > level for        |
|                        |     |      |         | > referral.**      |
+------------------------+-----+------+---------+--------------------+