Between 2011 and 2018, U.S. Customs and Border Protection (CBP) processed an average of $896 million in drawback claims annually; however, a lack of internal controls could affect the validity and accuracy of the drawback claims amount. This occurred, in part, because CBP did not address internal control deficiencies over drawback claims. The Department of Homeland Security Fiscal Year 2018 Independent Auditor’s Report on Financial Statements and Internal Control over Financial Reporting identified reoccurring CBP internal control deficiencies over drawback claims. CBP has outlined plans to correct these deficiencies by implementing an updated data processing system and revising legislative procedures. Without correcting these repeated control deficiencies, CBP cannot determine drawback claims’ validity and accuracy. These corrective actions are ongoing; therefore, we could not verify during our audit whether CBP remedied the identified internal control deficiencies. Our report contains no recommendations.