Enforcement activities by U.S. Customs and Border Protection continue to surge.  CBP has a variety of tools in its arsenal to reach importers believed to have failed to pay duties owed to the U.S. government regardless of whether through inadvertence, negligence or fraud.   Although actions such as requests for information (CF28s), audits, detentions and seizures are conventional means that continue to be used frequently by CBP, the agency also increasingly uses newer tools such as Risk Analysis and Survey Assessments and the Enforce and Protect Act (EAPA) to ferret out allegedly unpaid duties.   CBP enforcement actions can be burdensome and result in millions of dollars in back duties owed to the U.S. government.