The Government Accountability Office (GAO) issued a report stating that US Customs and Border Protection (CBP) has enhanced its partnership with import trade sectors, but that challenges remain in verifying security practices. It recommends that CBP improve its electronic validation instrument, improve the validation process, enhance its records management system, and establish performance measures for improving supply chain security. The report also notes that CBP considered implementing tiered benefits for international carriers, but was not able to identify additional benefits to offer carriers in a tiered structure. GAO-08-240 (HK Law).