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As of January 31, 2023, there are 4840 open recommendations that still need to be addressed. 471 of these are priority recommendations, those that we believe warrant priority attention. Learn more about our priority designation on our Recommendations page.

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Customs and Border Protection: Risk Management for Tariff Refunds Should Be Improved

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3 Open Recommendations
3 Priority
Agency Recommendation Status
Office of the Commissioner
Priority Rec.
This is a priority recommendation.
The Commissioner of CBP should ensure that the Office of Trade assesses the feasibility of flagging excessive export submissions across multiple claims and takes cost-effective steps, based on the assessment, to prevent over claiming. (Recommendation 2)
Open

CBP agreed with GAO's December 2019 recommendation. According to CBP, as of February 2022, CBP has drafted a proposal for flagging excessive export submissions that it expects to complete by December 2022. GAO will review CBP's proposal once finalized to determine whether CBP has implemented GAO's recommendation. Because claimants could over claim drawback refunds by using nonexistent, insufficient, or falsified export documentation, or by reusing export documentation across multiple claims for merchandise that was never exported, having the ability to flag excessive export submissions across

Office of the Commissioner
Priority Rec.
This is a priority recommendation.
The Commissioner of CBP should ensure that the Office of Trade develops a plan, with time frames, to establish a reliable system of record for proof of export. (Recommendation 3)
Open

CBP agreed with GAO's December 2019 recommendation. According to CBP, the Automated Export System is insufficient as the sole system of record for electronic proof of export for drawback claims in its current state. As of February 2022, CBP continues to plan a path forward and expects to complete its plan by December 2022. GAO will review CBP's plan to establish a reliable system of record for proof of export once completed to determine whether CBP has implemented GAO's recommendation. Until CBP implements effective control activities for the drawback program, the U.S. government may be

Office of the Commissioner
Priority Rec.
This is a priority recommendation.
The Commissioner of CBP should ensure that the Office of Trade turns the claim selection feature in ACE back on and finalizes and implements procedures to target claims for review that were accepted into ACE during the period in which the selection feature was disabled. (Recommendation 4)
Open

CBP agreed with GAO's December 2019 recommendation. According to CBP, as of February 2022, it is working on additional programming required to enable the claim targeting feature in ACE, which it expects to complete by June 2022. In the interim, for drawback claims submitted when the ACE claim targeting feature was disabled, CBP said it has manually selected claims for a random review. GAO will continue to monitor the status of any CBP efforts to enable the claim targeting feature in ACE and finalize and implement procedures to target claims for review that were accepted into ACE during the

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