The laws contain programs for Customs to certify the recordkeeping programs of importers. Although such programs are voluntary, given the specific penalties the Customs Service may impose, the onus is squarely on the importer to fulfill its responsibilities under the Customs laws. Customs Compliance Programs Simply alerting an importer to the existence of these programs may not immediately excite attention. In discussing the need for a Customs compliance program, be it in specific areas, such as recordkeeping, or as part of a comprehensive compliance program, the following points useful in examining the advantages and pitfalls of a program. A. Cost Effectiveness of the Preventative Approach.
Penalties can be severe.
Seizures and detention are disruptive. Investigations are a drain on company resources and are time consuming. B. Customs laws stress self-monitoring by importers. C. Opportunity for legitimate duty savings. D. Established policy can be a mitigating factor in penalty proceedings.