Required Documents
DOCUMENTS REQUIRED FOR A COMPLIANCE ASSESSMENT
NOTE: These documents supercede the CAT KIT dated May 1997. This CAT KIT contains 36 documents (exhibits). Some of the CAT KIT exhibits in the May 1997 version were obsolete and have been removed. Other exhibits have been added. Most exhibits have been updated and beginning with exhibit 22, many of the documents have been renumbered. The most significant changes in the CAT KIT are listed below:
- Audit Program
- Deleted Harbor Maintenance Fees
- Added Special Duty Provisions (9802, GSP, CBI, NATA, etc.) test in "Common Checks"
- Established $10 million threshold for reviewing most "Conditional Checks"
Sampling Plans
- Added sampling plans for GSP, CBI, ADD/CVD
- Changed sampling parameters for all trade areas except transshipment
- Precision used for sample selection changed from + 3% to + 5% (sample size reduced from 220 to 100)
- Attribute estimation sampling (rather than discovery sampling) now used for conditional checks
Materiality Policy
- Revised to cover conditional checks and computed value
- Changed "unreported" transaction value by establishing the materiality criteria as a dollar threshold