REVENUE COLLECTION: CBP Needs to Enhance its Monitoring and Tracking of the Outcomes of Investigations into the Underpayment of Duties

Submitting OIG:

Department of the Treasury OIG

Date Issued:

Tuesday, March 26, 2024

Agency Reviewed / Investigated:

Department of Homeland Security

Submitting OIG-Specific Report Number:

OIG-24-026

Component, if applicable:

United States Customs and Border Protection (CBP)

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
OIG-24-026-CBP-Investigations-Underpayments-Duties-Final-SECURE.pdf	2.8 MB

Recommendation Number	Recommendation Status	Significant Recommendation
1-1	Open	Yes
U.S. Customs and Border Protection (CBP) Commissioner should ensure that Trade Remedy Law Enforcement Directorate (TRLED) officials enhance procedures to ensure that the statuses of e-Allegations cases are timely, accurate, and complete in its information system, Analysis and Referral Management (ARM) system; monitor those procedures to ensure that they are working as intended; and assess the need for related training.
1-2	Open	Yes
U.S. Customs and Border Protection (CBP) Commissioner should ensure Trade Remedy Law Enforcement Directorate (TRLED) staff coordinates with appropriate internal offices to track revenue recovered from the e-Allegations program and uses the information to evaluate the program’s performance in achieving objectives.
2-1	Open	Yes
U.S. Customs and Border Protection (CBP) Commissioner should ensure Office of Trade (OT) and Office of Field Operations (OFO) officials responsible for oversight of the Commercial Enforcement Analysis and Response (CEAR) process monitor referrals made to Immigration and Customs Enforcement Homeland Security Investigations (ICE HSI) and ensure established mechanisms to track ICE HSI referrals are followed.
2-2	Open	Yes
U.S. Customs and Border Protection (CBP) Commissioner should ensure Office of Trade (OT) and Office of Field Operations (OFO) officials responsible for oversight of the Commercial Enforcement Analysis and Response (CEAR) process review and update the CEAR standard operating procedures (SOP) to ensure the SOPs continue to be relevant and effective in meeting objectives and addressing risks.
2-3	Open	Yes
U.S. Customs and Border Protection (CBP) Commissioner should ensure Office of Trade (OT) and Office of Field Operations (OFO) officials assess the need for performance metrics once the Commercial Enforcement Analysis and Response (CEAR) standard operating procedures (SOP) are updated as recommended above in item 4.
3-1	Open	Yes
U.S. Customs and Border Protection (CBP) Commissioner should ensure the Office of Chief Counsel (OCC) establishes documented policies for processing delinquent duty, liquidated damage, and penalty cases, and include its organization structure, roles and responsibilities, and delegations of authority.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

1-1

Open

Yes

U.S. Customs and Border Protection (CBP) Commissioner should ensure that Trade Remedy Law Enforcement Directorate (TRLED) officials enhance procedures to ensure that the statuses of e-Allegations cases are timely, accurate, and complete in its information system, Analysis and Referral Management (ARM) system; monitor those procedures to ensure that they are working as intended; and assess the need for related training.

1-2

Open

Yes

U.S. Customs and Border Protection (CBP) Commissioner should ensure Trade Remedy Law Enforcement Directorate (TRLED) staff coordinates with appropriate internal offices to track revenue recovered from the e-Allegations program and uses the information to evaluate the program’s performance in achieving objectives.