Scope

Frequency

 

References

 

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

Receiving reports – PURCHASE ORDERS – ME23N

 

 

 

Select another PO

 

 

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

 

 

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

 

 

Quantity Verification in GTS for Sales Orders (Direct Delivery)

Receiving reports – SALES ORDERS – VA03

 

 

 

Enter the Sales Order # and hit entry

Highlight the line then click on “Document Flow” icon

 

 

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

Proof of Payments – FB03

 

 

Select « Document List »

 

 

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

 

 

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