CBP Did Not Maximize its Revenue Collection Efforts for Delinquent Debt Owed from Importers

We determined that U.S. Customs and Border Protection (CBP) failed to ensure the timely collection, write-off, and processing of delinquent debt from importers during fiscal years 2014–16. Instead, CBP settled for collecting funds from importer surety bonds, which yielded less than 1 percent of the more than $189 million owed from importers. CBP did not exhaust all administrative efforts in its collection duties. This included completing required research — currently known as viability analysis worksheets — to determine the importers’ ability to pay, and the availability of assets to ensure the timely collection or termination of a debt. Additionally, CBP’s inability to properly track debt prevented the processing of more than $84 million of the delinquent debt during fiscal years 2014–16. CBP concurred with our four report recommendations. When implemented, these recommendations should improve CBP’s revenue collection process.