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    Subject Term: Antidumping

    1 publication with a total of 3 open recommendations
    Director: Kimberly M. Gianopoulos
    Phone: (202) 512-8612

    3 open recommendations
    Recommendation: To better manage the AD/CV duty liquidation process, CBP should issue guidance directing the Antidumping and Countervailing Duty Centralization Team to (a) collect and analyze data on a regular basis to identify and address the causes of liquidations that occur contrary to the process or outside the 6-month time frame mandated by statute, (b) track progress on reducing such liquidations, and (c) report on any effects these liquidations may have on revenue.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. As of December 2017, CBP has partially addressed this recommendation. CBP has issued guidance requiring the collection, analysis, calculation, and reporting of AD/CV data to identify and address the causes of liquidations that occur contrary to the process or outside the 6-month time frame mandated by statute, as GAO recommended in July 2016. However, CBP's 2017 self-inspection program found that the rate of compliance to liquidate AD/CV duty entries in a timely manner declined from 89 percent in 2016 to 50 percent in 2017 after improving from about 76 percent in 2015. CBP attributed a number of factors for the decline in the rate of compliance. These include changes in the workflow associated with AD/CV processing stemming from, among other things, the realignment of key staff from ports of entry (POEs) to the Centers for Excellence and Expertise (CEEs), along with a failure on the part of POEs to properly oversee and liquidate entries. To address the decline in the rate of compliance, in November 2017, CBP issued updated guidance that places primary responsibility for identifying, overseeing, and liquidating AD/CV duty entries on the CEEs. Also, CBP's 2017 self-inspection program analysis noted that staff knowledge of AD/CV policies and procedures was lacking. To address this concern, in November 2017 CBP conducted a national webinar for CEE and POE staff that process AD/CV duty entries. As of December, 2017, CBP was in the process of producing an on-demand video covering a variety of AD/CV topics. CBP's updated guidance requires the use of processing and oversight reports within CBP's Automated Commercial Environment to manage AD/CV liquidation processing in place of the data management portal that CBP created in February 2015. CBP said that these changes will make the processing of AD/CV more efficient and accurate. CBP has issued guidance and has begun to address the causes of untimely AD/CV liquidations, but needs to continue to track, report, and reduce the number of these liquidations in order to reduce revenue loss.
    Recommendation: To improve risk management in the collection of AD/CV duties and to identify new or changing risks, CBP should regularly conduct a comprehensive risk analysis that assesses both the likelihood and the significance of risk factors related to AD/CV duty collection. For example, CBP could construct statistical models that explore the associations between potential risk factors and both the probability of nonpayment and the size of nonpayment when it occurs.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. As of December 2017, CBP has partially addressed this recommendation. CBP is in the process of developing a risk model to enable it to conduct a risk analysis on a regular basis. As of December 2017, CBP was adding and updating the data used in a base model it had created in order to determine the significance of additional risk factors as well as taking steps to ensure that the model provides a more informed analysis. CBP expects to complete this process by the end of March, 2018. CBP officials said that full implementation of the model will not take place until the end of fiscal year 2018 due to the complexity of the project, which among other things, will require them to automate the process of incorporating additional risk factor data into the model. Regularly conducting a comprehensive risk analysis of factors related to AD/CV duty non-collection could enhance CBP's capacity to collect additional revenue. For example, it could result in the identification of new factors generating a requirement for an importer to provide additional security in the form of bonds as part of an enhanced bonding requirement.
    Recommendation: To improve risk management in the collection of AD/CV duties, CBP should, consistent with U.S. law and international obligations, take steps to use its data and risk assessment strategically to mitigate AD/CV duty nonpayment, such as by using predictive risk analysis to identify entries that pose heightened risk and taking appropriate action to mitigate the risk.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. As of December 2017, CBP has partially addressed this recommendation. CBP has discussed several options with the Commercial Customs Operations Advisory Committee to help mitigate the risk of nonpayment, including monitoring the extent to which accumulated AD/CV duties can be paid for using corresponding bonds. However, further steps cannot be taken until CBP completes its risk model. The model will use predictive risk analysis to identify entries that pose a heightened risk of nonpayment and take appropriate action to mitigate the risk. Developing a risk analysis model to use in mitigating AD/CV duty nonpayment could enhance CBP's capacity to collect additional revenue. For example, it could be used to identify entries from importers requiring additional security in the form of bonds as part of an enhanced bonding requirement.