Once importers have successfully completed this step, they must demonstrate that their business systems, books, and records have the necessary auditable trails, internal controls, and linkages. In a non-CSA environment, a notice that goods have been released by customs acts as the accounting trigger and goods must be accounted for within a particular time from the date of release. With CSA, CSA clients are not notified that their goods have been released. Instead, customs will rely on the CSA importer's internal system to trigger accounting. In the CSA program, the date that goods are received by the CSA importer is considered to be the date of release. more... See more text