The legislation implementing the North American Free Trade Agreement (NAFTA) also contains legislation to modernize the U.S. Customs Service. This statute, the Customs Modernization and Informed Compliance Act (euphemistically called the "Mod Act") introduces a number of changes in U.S. customs law. These changes include the electronic transmittal of information, recordkeeping procedures, drawback, customs audits, seizures of merchandise, customs rulings, protests, and accreditation of testing laboratories. The Mod Act fundamentally alters the relationship between an importer and the U.S. Customs Service by the introduction of the concept of "informed compliance" in its attempt to modernize the Customs Service business practices.
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