The days of treating customs compliance as a back-office formality are over....

https://mega-wiki.win/index.php/How_Do_I_Build_a_Defensible_Audit_Trail_for_Classification_Decisions%3F

The days of treating customs compliance as a back-office formality are over. Customs is aggressively targeting duty evasion, and a simple misclassification or case of transshipment can now trigger a massive investigation