
Customs Compliance Audit Case Study: Armstrong World Industries
Case study of C.H. Robinson's customs-focused assessment for Armstrong, validating compliance and identifying duty reconciliation opportunities.
Armstrong World Industries, a top 5000 U.S. importer of flooring and building products, required an independent audit of its customs compliance program. C.H. Robinson applied the U.S. Customs focused assessment methodology to review FTA privileges, tariff classifications, country-of-origin declarations, and intercompany pricing. The audit validated existing controls and recommended participation in the Customs Reconciliation Program to reduce overpayments and penalties from transfer price variances.
U.S. Customs focused assessment process applied to importer compliance program
Validation of FTA privileges, tariff classifications, and country-of-origin declarations
Customs Reconciliation Program recommended to address intercompany transfer pricing gaps
Ongoing compliance support includes regulatory monitoring and employee training
Consistent compliance team assignment reduces data entry errors and improves oversight