Sec. 102. Report on effectiveness of trade enforcement activities
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Not later than one year after the date of the enactment of this Act, the Comptroller General of the United States shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report on the effectiveness of trade enforcement activities of U.S. Customs and Border Protection. The report required by subsection
(a)shall include— a description of the use of resources, results of audits and verifications, targeting, organization, and training of personnel of U.S. Customs and Border Protection; a description of trade enforcement activities to address undervaluation, transshipment, legitimacy of entities making entry, protection of revenues, fraud prevention and detection, and penalties, including intentional misclassification, inadequate bonding, and other misrepresentations; and a description of trade enforcement activities with respect to the priority trade issues described in paragraph (3)(B)(ii) of section 2(d) of the Act of March 3, 1927 (44 Stat. 1381, chapter 348; 19 U.S.C. 2072(d) ), as added by section 111(a) of this Act, including— methodologies used in such enforcement activities, such as targeting; recommendations for improving such enforcement activities; and a description of the implementation of previous recommendations for improving such enforcement activities. The report required by subsection
(a)shall be submitted in unclassified form, but may include a classified annex.
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