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

Executive Summary

CBP has a statutory responsibility to collect revenue owed to the U.S. Government that arises from the importation of goods into the United States. Although in fiscal year 2017 CBP collected $40 billion in duties, taxes, and fees, more than $4.3 billion in its allowance for doubtful account for cumulative duties, taxes, and fees remained delinquent and uncollectible — some dating back almost 40 years This outstanding cumulative debt will continue to increase without completing the viability analysis worksheets to enable the timely pursuit or termination of delinquent debt, and the ability to monitor and properly track debt collection and write-offs.

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