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Scope


Frequency


 

References


 

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Attachments


 

Steps

Review Data Needed for Audit 
  • ITRAC (CBP entry information)

CBP provides a disc on a quarterly basis

  • Import Data also used to compare

Data taken from BW and ACH Reports

Revise Import Manual in light of new system procedures, corporate, or personnel changes

 

ISA Testing Data

  • Entry Information
  • Classification Review
  • Quantity Review
  • Reported & Unreported Value Review
  • SPI Verification
  • Recordkeeping Review
  • Related Party Indicator
  • MID
  • Look for Anomalies in data

 

Entry Information

  • Extracted from ITRAC data

Select at least 2-3% of import entries as samples for testing of the criteria on previous page

  • Once samples are selected, add to template and assign a sample number

 

Classification Review

  • Binding Ruling
If yes, record ruling #.
If no, review classification to confirm that it is correct.
  • Verify to Import Master Sheet
  • Invoice #
  • Vendor
  • Classification correct as entered
  • Recommended Classification if incorrect

 

Quantity Review

  • Confirm that 7501 Quantity, invoice quantity and “received” quantity are all the same
  • Investigate discrepancies
  • Correct as needed, make notations on spreadsheet

 

Quantity Verification in GTS for Purchase Orders


STEP 1

Receiving reports – PURCHASE ORDERS – ME23N

 

 

 


STEP 2

Select another PO

 

 


STEP 3

Click on « Goods Receipt » (there may be several lines)

 

 


STEP 4

Screen print the following page and repeat for additional lines in “Goods receipt”

 

 

Quantity Verification in GTS for Sales Orders (Direct Delivery)


STEP 1

Receiving reports – SALES ORDERS – VA03

 

 

 


STEP 2

Enter the Sales Order # and hit entry

Highlight the line then click on “Document Flow” icon

 

 


STEP 3

Check the quantity. Blue box below

 

Reported Value

  • Confirm that 7501 value, invoice value and amount paid vendor are all the same
  • Data: method of payment, invoice#, PO#, LC#/Wire Transfer#, LC/Wire amount, verify value reported to GL posting (Y/N), verify related party indicator correct (Y/N)
  • Make sure your sample includes both PO#’s and Sales Order #’s for RCS
  • Investigate discrepancies and problems
  • Correct as needed, making notations on spreadsheet

 

 

Value/Payment Verification for material received


STEP 1

Proof of Payments – FB03

 

 


STEP 2

Select « Document List »

 

 


STEP 3

The company code for Solvay USA Inc. is 7424
Enter invoice # with a 00 in front of the number and Execute

 

 


STEP 4

Make a hard copy of this page

Highlight the line and double click

Make a hard copy of this second page

 

SPI Verification

  • Indicate SPI flag (A, CA, MX…etc.)
  • Sample should include at least two of every SPI / country combination
  • Confirm that records include appropriate certification of origin from vendor
  • Investigate discrepancies
  • Correct as needed, making notations on spreadsheet

 

Unreported Value Review

  • Select sample (10) from each GL report
    • Foreign vendors only
    • RCS (both PO# and SO#/coded)
  • Data from (General Ledger): vendor name, vendor number, vendor country, vendor address, invoice #, PO# (or SO#/coding), amount paid, quantity received
  • Data from ITRAC: entry number, invoice #, quantity, value
  • Review GL reports for anomalies
  • Confirm amount paid and quantity received agree with invoice and entry information

 

 

Recordkeeping Review

Mandatory Documents

CF 7501

CF 3461

BOL

Delivery Order

Import Master Sheet

Commercial or Pro-forma Invoice

USDA Stamp

TSCA Stamp

Insurance & freight support


Optional

Packing list

Certificate of origin
(mandatory for GSP and FTA entries only)

Certificate of analysis

Proof of Payment

 

Completed spreadsheet and annual report sent to CBP by email

 

Florence Constant-Gibson

Chief, Trade Compliance Branch

Office of Field Operations

DHS/U.S. Customs & Border Protection

1300 Pennsylvania Ave., NW

Washington, DC 20229-1015

 

Phone: 202-344-1536

 

Email:  florence.v.constant@cbp.dhs.gov

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