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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.

Published
June 4, 2026
Read time
3 min read
Source

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.

Key takeaways

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

Market overview

SCR methodology note

Vendor landscape

Leaders

Implementation considerations

Important consideration