IMPORTER AUDIT PROGRAM
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Focused Assessment Program Exhibit 2D U.S. Customs and Border Protection Office of Strategic Trade Regulatory Audit Division Focused Assessment Program Assessment Compliance TestingAudit Program October 2003 1October 2003 Focused Assessment Program Exhibit 2D Focused Assessment Program Assessment Compliance Testing (ACT)Audit Program TABLE OF CONTENTS ASSESSMENT COMPLIANCE TESTING AUDIT PROGRAM .................................................. 3PART 3 BACKGROUND......................................................................................................... 3PART 4 ASSESSMENT COMPLIANCE TESTING AUDIT PROGRAM................................... 44.1 OBJECTIVE ............................................................................................................... 44.2 SAMPLING PLAN/SAMPLE SELECTION .................................................................. 44.3 ASSESSMENT COMPLIANCE TESTING 5A. Classification5B. Transaction Value....................................................................................................... 6C. Transaction Value of Identical or Similar Merchandise................................................ 7D. Deductive Value.......................................................................................................... 7E. Computed Value ......................................................................................................... 7F. Derived Value .............. ...