19 U.S.C. § 4319: Report on oversight of revenue protection and enforcement measures

the collection of countervailing duties assessed under subtitle A of title VII of the Tariff Act of 1930 ( 19 U.S.C. 1671 et seq.) and antidumping duties assessed under subtitle B of title VII of the Tariff Act of 1930 ( 19 U.S.C. 1673 et seq.); the assessment, collection, and mitigation of commercial fines and penalties; the use of bonds, including continuous and single transaction bonds, to secure that revenue; and the adequacy of the policies of U.S. Customs and Border Protection with respect to the monitoring and tracking of merchandise transported in bond and collecting duties, as appropriate. The effectiveness of actions taken by U.S. Customs and Border Protection to measure accountability and performance with respect to protection of revenue. The number and outcome of investigations instituted by U.S. Customs and Border Protection with respect to the underpayment of duties. The effectiveness of training with respect to the collection of duties provided for personnel of U.S. Customs and Border Protection. Each report required by subsection (a) shall cover the period of 2 fiscal years ending on September 30 of the calendar year preceding the submission of the report.