Assemble the facts for a voluntary disclosure of an error in a customs statement
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the declaration and the corrected figures the lawyer marks, list each error or omission, the declaration number, the date of the statement, and whether the file shows a verification, an infringement notice or proceedings already under way. Do not write the error notice.
- What the lawyer must review
- The lawyer decides whether a disclosure would still be voluntary, writes the error notice, and decides whether lines are amended in the Integrated Cargo System or paid through the voluntary disclosures unit.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the declaration and the corrected figures the lawyer marks, list each error or omission, the declaration number, the date of the statement, and whether the file shows a verification, an infringement notice or proceedings already under way. Do not write the error notice. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Stop if a section 214AD notice, an infringement notice or proceedings already relate to the statement. The page says the notice is then not voluntary.
- Do not offset an overpayment in one year or from one supplier against an underpayment in another.
- The lawyer writes the error notice. An overpayment is a separate refund application, not part of this list.
Sources
- Australian Border Force: Voluntary disclosures · 2026-10-22
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.