We probably have it a little better, because you have to provide some documentation to us with every import. That is unlike the tax system, where you potentially could not file for a particular year, even though you're obliged to, and then you could do some catch-ups.
However, the basics of it, though, are that you have to look for the appropriate classification of what the importation is. We look for that in every circumstance. Sometimes it's done electronically, and sometimes it's in a paper format. It depends on what the good is and the mode of how it's coming in.