Once importers have successfully completed this step, they must demonstrate that their business systems, books, and records have the necessary auditable trails, internal controls, and linkages. In a non-CSA environment, a notice that goods have been released by customs acts as the accounting trigger and goods must be accounted for within a particular time from the date of release. With CSA, CSA clients are not notified that their goods have been released. Instead, customs will rely on the CSA importer's internal system to trigger accounting. In the CSA program, the date that goods are received by the CSA importer is considered to be the date of release.
North America's number one company focused on customs brokerage and compliance, Livingston International also offers international trade consulting and freight forwarding across the continent and around the globe. With our U.S. headquarters in Chicago, Livingston operates along the U.S.-Canada border, with regional air/sea hubs in Los Angeles, New York and Norfolk. Livingston employs over 2,900 employees at more than 100 key border points, seaports, airports and other strategic locations in North America, Europe and the Far East.