# CBP Audit Procedures; Use of Sampling Methods and Offsetting of Overpayments and Over-Declarations
> **CBP** · Final rule. · Published 2011-10-25 · Effective 2011-12-27 · 76 FR 65953
## Document
- **Document number:** 2011-27511
- **Category:** customs-cbp
- **Sub-agency:** CBP
- **Federal Register citation:** 76 FR 65953
- **CFR reference:** 19 CFR 162
- **Publication date:** 2011-10-25
- **Effective date:** 2011-12-27
- **Treasury docket:** CBP Dec. 11-20
## Abstract

This document amends the U.S. Customs and Border Protection (CBP) regulations by adding provisions for the use of sampling methods in CBP audits and prior disclosure cases and for the offsetting of overpayments and over-declarations when an audit involves a calculation of lost duties, taxes, or fees or monetary penalties under 19 U.S.C. 1592. The sampling provision may be used by both CBP and private parties in certain circumstances. The offsetting provision is in accordance with CBP's authority under 19 U.S.C. 1509(b)(6).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/10/25/2011-27511/cbp-audit-procedures-use-of-sampling-methods-and-offsetting-of-overpayments-and-over-declarations)
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