CBP Revises Audit Program     Many will know that the US has long championed the use of post-entry audits as a means of ensuring compliance with the customs laws.  One motivation has been the notion that a compliant company is a company that is paying its full share of duties and taxes.  Of course another motivation is the sheer volume of import and export trade, and Customs and Border Protection knows that it is literally impossible to effectively monitor imports, or exports, at the border, at least not without the cost of impeding that trade dramatically.  As a result of its policy decision, CBP moved to a post-entry audit footing at the same time that it imposed "reasonable care" and "informed compliance" obligations on the importer and exporter--in 1993.  CBP has revised the program a few times, most notably when the Focused Assessment replaced the CAT audits in 2001.  This most recent change was announced in November, 2013.  Open the attached to see what is now in store from CBP's Regulatory Audit. A final point--as with all of my observations, these are my personal thoughts and do not reflect the views of any organization with which I am affiliated.    Please share with colleagues and friends.