Post-Entry Auditing: Ensuring Accuracy and Compliance in Your Customs Filings

by Kevin King, MBA

Founder, Clear Customs and Trade Solutions, LLC

Post-entry auditing is a critical step for ensuring compliance with customs regulations and maintaining accurate trade records. Once an entry has been filed, it’s essential to verify that the data provided to your customs broker was correct and that the broker accurately transmitted that data to U.S. Customs and Border Protection (CBP). This process not only helps identify errors but also demonstrates reasonable care in the event of a customs inquiry or audit.?

The first step in post-entry auditing is to review the information provided to your broker. This includes verifying importer of record, product descriptions, classifications, declared values, and country of origin details shared with the broker against your internal master data. Any discrepancies, such as incorrect Harmonized Tariff Schedule (HTS) codes or missing invoice details, should be noted and addressed. Ensuring the accuracy of this information at the source is critical, as errors here can cascade through to the entry process and lead to penalties, delays, or increased scrutiny from customs.?

Next, compare the data your broker transmitted to CBP with the information you provided. This includes reviewing the entry summary, duty payments, and any additional data submitted, such as Import Security Filing (ISF) details. Tools like the Automated Commercial Environment (ACE) portal allow you to pull reports that show the data filed with customs, making it easier to cross-check for inconsistencies. If discrepancies are identified, they should be corrected promptly through a Post Summary Correction (PSC), Protest, or in more substantial cases a Prior Disclosure.?

Conducting post-entry audits on a regular basis helps importers identify patterns of error and determine where additional training or process improvements may be needed.? Auditing also helps verify that brokers are following instructions accurately and flags any instances where entries deviate from expectations. Clear communication with your broker about audit findings can strengthen your partnership and prevent future errors.?

In addition to reducing compliance risks, post-entry audits enhance your ability to respond to customs inquiries and maintain trust with CBP. By implementing a robust auditing program and addressing issues proactively, you demonstrate a commitment to compliance, mitigate potential liabilities, and keep your supply chain running smoothly.?

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