CBP Focused Assessment Importer Response

The situation

Marcus, 47, is the compliance manager for Pacific Rim Imports LLC, a San Jose, California consumer electronics importer with $8M in annual import volume. In April 2026 Marcus received a CBP Focused Assessment notification letter from CBP's RAAS unit. CBP has given Pacific Rim 30 days to submit the Phase I Pre-Assessment Survey.

Marcus has never been through a Focused Assessment before. The PAS questionnaire runs 12 pages covering: (1) Reasonable Care documentation; (2) Merchandise Identification and Admissibility; (3) Valuation methodology; (4) Classification procedures; (5) Trade preference programs. Marcus doesn't know which answers signal high compliance risk to CBP auditors vs. low risk. He doesn't know that Pacific Rim's consumer electronics classifications (8471 vs. 8525 HTSUS chapter headings) are the most litigated tariff classification disputes in electronics, and the PAS question asking "how do you verify HTS classifications?" is where CBP will probe.

What Marcus doesn't know: (a) Pacific Rim probably has Prior Disclosure eligibility. During the COVID period (2020-2021), Pacific Rim imported consumer webcams classified under 8525.80.40 (surveillance cameras, low-duty rate). CBP has been finding that many webcams were correctly classifiable under 8471.60 (input units, 0% duty) instead, meaning Pacific Rim may have underpaid duties that could be voluntarily disclosed before CBP finds them, reducing any penalty to $0. The Prior Disclosure window closes when CBP issues written findings.

(b) The PAS response itself can limit or expand scope. If Marcus answers that Pacific Rim has "no formal classification review procedures," CBP will treat that as a Reasonable Care failure and expand the audit to a larger transaction sample. If he answers that they do have a procedure, even a basic one, and documents it retroactively, he limits scope.

(c) Customs trade attorneys charge $5,000–$20,000. Marcus called Thompson Coburn's customs group. Quote: $7,500 for FA Phase I representation, additional if Phase II on-site verification required.

Who receives this

Mid-size U.S. importers (annual import value $2M–$50M) receiving their first CBP Focused Assessment notification. Primary segments: (1) consumer electronics importers, highest audit frequency due to HTS classification complexity (8471 vs. 8525, software-bundled devices, tariff engineering questions); (2) apparel and footwear importers, country of origin marking, USMCA/CAFTA preference claims, first sale valuation; (3) automotive parts importers, 232/301 tariff exclusion claims, part vs. component classification; (4) food importers, FDA admissibility co-enforcement with CBP, country of origin for bioterrorism; (5) chemical importers, TSCA Section 13 co-enforcement. Secondary: importers enrolled in duty-drawback programs where CBP specifically reviews drawback calculation methodology.

Why the agency will not advise you

CBP RAAS auditors cannot advise importers on how to respond to their own audit questionnaires. The standard customs compliance consultants (C.H. Robinson, Flexport, UPS Supply Chain) offer FA preparation guidance as consulting services ($200-400/hr), not as self-serve tools. The Attorney market (Thompson Coburn, Tuttle Law, Baker McKenzie) requires full representation engagement. The PAS questionnaire is a standardized CBP form, the decision tree (which answers signal risk vs. safety) is knowable from CBP's own guidance and prior audit outcomes. Prior Disclosure eligibility analysis follows a statutory formula (19 U.S.C. § 1592(c)(4)) that can be systematized.

Key facts, with sources

• CBP's Focused Assessment Program targets mid-size and small importers following the rollout of the ACE system. CBP completed 71 audits in March 2025 alone, identifying $310 million in lapsed duties and fees. CBP is no longer focusing solely on the top 1,000 importers but is moving down the list to the next tier of importers, medium and small companies. A company that receives a Focused Assessment notification letter has 30–45 days to return the completed Phase I questionnaire. CBP strongly recommends that importers acquire a trade attorney or customs broker for all activity associated with a Prior Disclosure. Source: Customs Compliance & Audits in 2025: What U.S. Importers Must Know — PCBUSA · Focused Assessment Program — U.S. Customs and Border Protection · How to Prepare for a U.S. Customs Focused Assessment — Export Solutions
• CBP's Prior Disclosure Program (19 U.S.C. § 1592(c)(4)) reduces penalties to zero if the importer voluntarily discloses its errors before CBP issues written findings (or within 30 days of oral notice of investigation). For negligent violations, Prior Disclosure reduces the penalty from up to 20% of unpaid duties to 0%. For gross negligence violations, it reduces the penalty from up to 40% to 0%. For fraud, it reduces from up to the full domestic value of the merchandise to 0%. Customs trade attorneys charge $5,000–$20,000 for FA representation. The attorney market is dominated by large firms (Tuttle Law, Thompson Coburn, Husch Blackwell, Baker McKenzie) with no self-serve tier for importers who want to respond independently. Source: Responding to CBP Form 28 or 29 — Bloomberg Law · Customs Audits — The Focused Assessment Process — Tuttle Law

When to bring in a professional

Self-serve responses fit routine cases: clear facts, amounts a business can absorb, and a deadline still ahead of you. Bring in a licensed professional when the amount at stake is large relative to their fee, the facts are genuinely disputed, criminal exposure is possible, or the deadline has already passed. A short paid consultation to sanity-check your plan is often worth it even when you handle the filing yourself.

All sources for this guide

1. Customs Compliance & Audits in 2025: What U.S. Importers Must Know — PCBUSA
2. Focused Assessment Program — U.S. Customs and Border Protection
3. How to Prepare for a U.S. Customs Focused Assessment — Export Solutions
4. Responding to CBP Form 28 or 29 — Bloomberg Law
5. Customs Audits — The Focused Assessment Process — Tuttle Law