Tax Insight

CBP audit insights from PwC’s Customs Forum

Insight
7 minute read
April 07, 2026

What happened?

Global trade disruption, including tariff volatility, supply chain changes, and heightened geopolitical tension, is occurring alongside a shift in the US customs enforcement environment. US Customs and Border Protection (CBP) is deploying more data-driven enforcement tools, and further, the Department of Homeland Security is joining with the Department of Justice in a cross-agency Trade Task Force to identify and pursue customs noncompliance.

These trends were underscored at PwC’s Customs & International Trade Forum 2026 in New Orleans (held March 30 through April 1), where companies shared firsthand perspectives on the evolving enforcement landscape and the operational challenges they are facing. Insights based on benchmarking data collected by PwC’s Customs and International Trade practice in conjunction with the Forum highlight varying levels of audit readiness and program maturity across organizations, reinforcing that many companies are still in the process of adapting to increased scrutiny and complexity.

Why is it relevant?

This shift signals a change in how customs compliance is enforced, with issues increasingly viewed through a broader fraud and enforcement lens rather than as isolated technical matters. At the same time, tariffs have become a more material cost for many companies, prompting the implementation of mitigation strategies such as supply chain restructuring, sourcing changes, and use of trade programs. Coordinated enforcement and expanded use of data analytics could increase both the likelihood and scope of customs audits, as well as the potential consequences of noncompliance. Discussions at PwC’s Customs & International Trade Forum 2026 further suggest that many organizations may not yet have fully mature frameworks in place to address this heightened level of scrutiny. Taken together, these factors underscore that customs compliance warrants increased attention as part of an organization’s broader risk management and governance framework.

Actions to consider

The strongest customs audit defense is a documented, tested, and cross-functional compliance program. In light of these developments, companies may want to consider evaluating whether their current frameworks are sufficiently robust, up to date, and consistently applied across the organization. A more proactive approach to audit readiness could help mitigate potential exposure in an increasingly complex enforcement environment.

For more details, read the full Tax Insight linked below.