We determined that U.S. Customs and Border Protection (CBP) failed to ensure the timely collection, write-off, and processing of delinquent debt from importers during fiscal years 2014–16. Instead, CBP settled for collecting funds from importer surety bonds, which yielded less than 1 percent of the more than $189 million owed from importers. CBP did not exhaust all administrative efforts in its collection duties. This included completing required research — currently known as viability analysis worksheets — to determine the importers’ ability to pay, and the availability of assets to ensure the timely collection or termination of a debt. Additionally, CBP’s inability to properly track debt prevented the processing of more than $84 million of the delinquent debt during fiscal years 2014–16. CBP concurred with our four report recommendations. When implemented, these recommendations should improve CBP’s revenue collection process.
Tuesday, December 4, 2018
Agency Reviewed / Investigated:
Submitting OIG-Specific Report Number:
Component, if applicable:
United States Customs and Border Protection (CBP)
Type of Report:
Number of Recommendations: