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Focused Assessment Program (FA) - Documents
(October 2003 version)
(Exhibit 6A revised - October 2004)
(Exhibit 3J revised - September 2005)
(Exhibit 5U revised – December 2007)

Focused Assessment Program (FA) Documents are used by CBP regulatory auditors when conducting focused assessments. While these documents contain the audit program, sampling methodology and technical information for pre-assessment survey, they also provide guidance for importers.

The FA documents can be viewed and downloaded in PDF format.

- FA Documents Download Entire File
- 02/21/2008

Warning: This is a large PDF file. You may wish to right-click on the link and save it to your desktop before opening.
FA Documents Download Entire File - pdf versionpdf - 3,693 KB.
- Exhibit 1 - Introduction
- 10/01/2003
Exhibit 1 - Introduction - pdf versionpdf - 35 KB.
- Exhibit 2A - Internal Control Questionnaire for Focused Assessments
- 10/01/2003
Exhibit 2A - Internal Control Questionnaire for Focused Assessments - pdf versionpdf - 49 KB.
- Exhibit 2B - Electronic Data Processing (EDP) Questionnaire for Focused Assessments
- 10/01/2003
Exhibit 2B - Electronic Data Processing (EDP) Questionnaire for Focused Assessments - pdf versionpdf - 23 KB.
- Exhibit 2C - Pre-Assessment Survey Audit Program
- 10/01/2003
Exhibit 2C - Pre-Assessment Survey Audit Program - pdf versionpdf - 84 KB.
- Exhibit 2D - Assessment Compliance Testing Audit Program
- 10/01/2003
Exhibit 2D - Assessment Compliance Testing Audit Program - pdf versionpdf - 222 KB.
- Exhibit 2E - Focused Assessment Follow-up Audit Program
- 10/01/2003
Exhibit 2E - Focused Assessment Follow-up Audit Program - pdf versionpdf - 27 KB.
- Exhibit 3A - Guidance for Using Risk Exposure to Determine Review Areas
- 10/01/2003
Exhibit 3A - Guidance for Using Risk Exposure to Determine Review Areas - pdf versionpdf - 56 KB.
- Exhibit 3B - Consideration of Internal Control in a Customs Compliance Audit
- 10/01/2003
Exhibit 3B - Consideration of Internal Control in a Customs Compliance Audit - pdf versionpdf - 142 KB.
- Exhibit 3C - Internal Control Summary by Component
- 10/01/2003
Exhibit 3C - Internal Control Summary by Component - pdf versionpdf - 32 KB.
- Exhibit 3D - Internal Control Management and Evaluation Tool
- 10/01/2003
Exhibit 3D - Internal Control Management and Evaluation Tool - pdf versionpdf - 58 KB.
- Exhibit 3E - Guidance for the Internal Control Interviewing Process
- 10/01/2003
Exhibit 3E - Guidance for the Internal Control Interviewing Process - pdf versionpdf - 33 KB.
- Exhibit 3F - Risk Opinion under Focused Assessments
- 10/01/2003
Exhibit 3F - Risk Opinion under Focused Assessments - pdf versionpdf - 74 KB.
- Exhibit 3G - Timely Completion and Resolution of Issues of Focused Assessments
- 10/01/2003
Exhibit 3G - Timely Completion and Resolution of Issues of Focused Assessments - pdf versionpdf - 35 KB.
- Exhibit 3H - Resolving "Gray Areas" of Harmonized Tariff Schedule (HTS) Classification
- 10/01/2003
Exhibit 3H - Resolving quot;Gray Areasquot; of Harmonized Tariff Schedule (HTS) Classification - pdf versionpdf - 24 KB.
- Exhibit 3I - Errors Disclosed to Customs
- 10/01/2003
Exhibit 3I - Errors Disclosed to Customs - pdf versionpdf - 19 KB.
- Exhibit 3J - Treatment of Ultimate Consignee Transactions in a Focused Assessment
- 10/31/2005
Exhibit 3J - Treatment of Ultimate Consignee Transactions in a Focused Assessment - pdf versionpdf - 12 KB.
- Exhibit 4A - Example of Internal Control Manual
- 10/01/2003
Exhibit 4A - Example of Internal Control Manual - pdf versionpdf - 493 KB.
- Exhibit 4B - Common Importer Errors Identified During Assessments and Audits
- 10/01/2003
Exhibit 4B - Common Importer Errors Identified During Assessments and Audits  - pdf versionpdf - 51 KB.
- Exhibit 4C - Prior Disclosures During a Focused Assessment
- 10/01/2003
Exhibit 4C - Prior Disclosures During a Focused Assessment - pdf versionpdf - 48 KB.
- Exhibit 4D - See Exhibit 3G
- 10/01/2003
Exhibit 4D - See Exhibit 3G - pdf versionpdf - 9 KB.
- Exhibit 4E - Compliance Improvement Plan Framework
- 10/01/2003
Exhibit 4E - Compliance Improvement Plan Framework - pdf versionpdf - 42 KB.
- Exhibit 4F - A Guide for Supporting Generalized System of Preferences (GSP) Claims
- 10/01/2003
Exhibit 4F - A Guide for Supporting Generalized System of Preferences (GSP) Claims - pdf versionpdf - 233 KB.
- Exhibit 4G - Not Used
- 10/01/2003
Exhibit 4G - Not Used - pdf versionpdf - 9 KB.
- Exhibit 4H - See Exhibit 3D
- 10/01/2003
Exhibit 4H - See Exhibit 3D - pdf versionpdf - 9 KB.
- Exhibit 4I - Importer Quantification
- 10/01/2003
Exhibit 4I - Importer Quantification - pdf versionpdf - 14 KB.
- Exhibit 5A - PAS Internal Control Overview
- 10/01/2003
Exhibit 5A - PAS Internal Control Overview - pdf versionpdf - 22 KB.
- Exhibit 5B - Transaction Value - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5B - Transaction Value - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 289 KB.
- Exhibit 5C - Computed Value - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5C - Computed Value - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 221 KB.
- Exhibit 5D - Classification - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5D - Classification - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 191 KB.
- Exhibit 5E - HTSUS 9801.00.10 - U.S. Goods Returned - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5E - HTSUS 9801.00.10 - U.S. Goods Returned - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 225 KB.
- Exhibit 5F - HTSUS 9802.00.40 and 9802.00.50 - Articles Exported for Repairs or Alterations - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5F - HTSUS 9802.00.40 and 9802.00.50 - Articles Exported for Repairs or Alterations - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 217 KB.
- Exhibit 5G - HTSUS 9802.00.60 - Metal Articles Previously Exported for Processing - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5G - HTSUS 9802.00.60 - Metal Articles Previously Exported for Processing - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 217 KB.
- Exhibit 5H - HTSUS 9802.00.80 - U.S. Articles Assembled Abroad - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5H - HTSUS 9802.00.80 - U.S. Articles Assembled Abroad - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 244 KB.
- Exhibit 5I - HTSUS 9802.00.90 - U.S. Formed and Cut Textile Fabric Assembled in Mexico - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5I - HTSUS 9802.00.90 - U.S. Formed and Cut Textile Fabric Assembled in Mexico - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 248 KB.
- Exhibit 5J - Anti-Dumping Duty/ Countervailing Duty (ADD/CVD) - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5J - Anti-Dumping Duty/ Countervailing Duty (ADD/CVD) - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 187 KB.
- Exhibit 5K-1 - Foreign Trade Zones (FTZ) - Manufacturing - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5K-1 - Foreign Trade Zones (FTZ) - Manufacturing - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 239 KB.
- Exhibit 5K-2 - Foreign Trade Zones (FTZ) - Petroleum - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5K-2 - Foreign Trade Zones (FTZ) - Petroleum - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 290 KB.
- Exhibit 5L - Transshipment - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5L - Transshipment - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 266 KB.
- Exhibit 5M - Generalized System of Preferences - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5M - Generalized System of Preferences - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 205 KB.
- Exhibit 5N - Carribean Basin Economic Recovery Act & Caribbean Basin TradePartnership Act - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5N - Carribean Basin Economic Recovery Act & Caribbean Basin TradePartnership Act - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 259 KB.
- Exhibit 5O - Andean Trade Preference Act (APTA) - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5O - Andean Trade Preference Act (APTA) - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 254 KB.
- Exhibit 5P - Products of Insular Possessions - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5P - Products of Insular Possessions - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 229 KB.
- Exhibit 5Q - Israel Free Trade Act (IFTA) - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5Q - Israel Free Trade Act (IFTA) - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 249 KB.
- Exhibit 5R - African Growth and Opportunity Act - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5R - African Growth and Opportunity Act - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 273 KB.
- Exhibit 5S - Quantity - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5S - Quantity - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 193 KB.
- Exhibit 5T - Reconciliation - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5T - Reconciliation - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 257 KB.
- Exhibit 5U - Intellectual Property Rights - Technical Information for Pre-Assessment Survey (TIPS)
- 12/18/2007
Exhibit 5U - Intellectual Property Rights - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 52 KB.
- Exhibit 5V - North American Free Trade Agreement (NAFTA) - Technical Information for Pre-Assessment Survey (TIPS)
- 10/01/2003
Exhibit 5V - North American Free Trade Agreement (NAFTA) - Technical Information for Pre-Assessment Survey (TIPS) - pdf versionpdf - 324 KB.
- Exhibit 6A - Sampling Technical Guide
- 10/31/2004
Exhibit 6A - Sampling Technical Guide - pdf versionpdf - 121 KB.
- Exhibit 6A (Appendix I) - Sampling Steps
- 10/31/2004
Exhibit 6A (Appendix I) - Sampling Steps - pdf versionpdf - 285 KB.
- Exhibit 6A (Appendix II) - Sampling Methodology Diagrams
- 10/31/2004
Exhibit 6A (Appendix II) - Sampling Methodology Diagrams - pdf versionpdf - 447 KB.
- Exhibit 6A (Appendix III) - Sampling Methodology Table
- 10/31/2004
Exhibit 6A (Appendix III) - Sampling Methodology Table - xls versionxls - 28 KB.Exhibit 6A (Appendix III) - Sampling Methodology Table - pdf versionpdf - 85 KB.
- Exhibit 6A (Appendix IV) - Sampling Plans
- 10/31/2004
Exhibit 6A (Appendix IV) - Sampling Plans - xls versionxls - 126 KB.Exhibit 6A (Appendix IV) - Sampling Plans - pdf versionpdf - 233 KB.
- Exhibit 6A (Appendix V) - Example Audit Report Tables
- 10/31/2004
Exhibit 6A (Appendix V) - Example Audit Report Tables - pdf versionpdf - 131 KB.
- Exhibit 6A (Appendix VI) - Glossary of Sampling Terms
- 10/31/2004
Exhibit 6A (Appendix VI) - Glossary of Sampling Terms - pdf versionpdf - 124 KB.
- Exhibit 6A (Appendix VII) - Reading List for Audit Sampling
- 10/31/2004
Exhibit 6A (Appendix VII) - Reading List for Audit Sampling - pdf versionpdf - 49 KB.
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Focused Assessment Program (FA) - Documents
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 Focused Assessment Program (FA)- Overview
(ppt - 299 KB.) (pdf - 106 KB.)

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