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SCO Koladen LLC, a food and beverage importer based in California, failed to develop, maintain, and follow a Foreign Supplier Verification Program (FSVP) as required by federal law, despite prior inspection findings in 2019 and a December 2021 inspection. The company did not implement adequate risk-based verification activities to ensure that imported foods met U.S. food safety standards, as mandated under 21 CFR Part 1, Subpart L. Although the company committed to developing an FSVP by March 11, 2022, it failed to provide required FSVP records or documentation of corrections to the FDA.