Page:United States Statutes at Large Volume 107 Part 3.djvu/238

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107 STAT. 2176 PUBLIC LAW 103-182—DEC. 8, 1993 Reports. "(C) any person having possession, custody or care of records relating to the importation or other activity described in subparagraph (A); or"; and (D) by striking out the comma at the end of subparagraph (D) and inserting a semicolon. (2) Subsections (b) and (c) are redesignated as subsections (c) and (d), respectively. (3) The following new subsection is inserted after subsection (a): " (b) REGULATORY AUDIT PROCEDURES.— "(1) In conducting a regulatory audit under this section (which does not include a quantity verification for a customs bonded warehouse or general purpose foreign trade zone), the Customs Service auditor shall provide the person being audited, in advance of the audit, with a reasonable estimate of the time to be required for the audit. If in the course of an audit it becomes apparent that additional time will be required, the Customs Service auditor shall immediately provide a fiuther estimate of such additional time. "(2) Before commencing an audit, the Customs Service auditor shall inform the party to be audited of his right to an entry conference at which time the purpose will be explained and an estimated termination date set. Upon completion of on-site audit activities, the Customs Service auditor shall schedule a closing conference to explain the preliminary results of the audit. "(3) Except as provided in paragraph (5), if the estimated or actual termination date for an audit passes without the Customs Service auditor providing a closing conference to explain the results of the audit, the person being audited may petition in writing for such a conference to the appropriate regional commissioner, who, upon receipt of such a request, shall provide for such a conference to be held within 15 days after the date of receipt. "(4) Except as provided in paragraph (5), the Customs Service auditor shall complete the formal written audit report within 90 days following the closing conference unless the appropriate regional commissioner provides written notice to the person being audited of the reason for any delay and the anticipated completion date. After application of any exemption contained in section 552 of title 5, United States Code, a copy of the formal written audit report shall be sent to the person audited no later than 30 days following completion of the report. "(5) Paragraphs (3) and (4) shall not apply after the Customs Service commences a formal investigation with respect to the issue involved.". (4) Subsection (d) (as redesignated by paragraph (2)) is amended— (A) by striking out "statements, declarations, or documents" in paragraph (I)(A) and inserting "those"; (B) by inserting ", unless such customhouse broker is the importer of record on an entry" after "broker" in paragraph (IXCXi); (C) by striking out "import" in each of paragraphs (2)(B)and(4)(B);