---
title: "Assemble the facts for a voluntary disclosure of an error in a customs statement"
url: "https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-voluntary-disclosure-of-an-error-in-a-customs-s"
type: "task"
site: "AI Law Framework"
id: "A65-RO20261022-17"
practice_area: "International Trade, Customs & Sanctions"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Assemble the facts for a voluntary disclosure of an error in a customs statement

> 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…

Canonical page: https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-voluntary-disclosure-of-an-error-in-a-customs-s  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [International Trade, Customs & Sanctions](https://ailawframework.com/practice/international-trade-customs-and-sanctions.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 / versions | 1 jurisdiction versions below |

## Checking plan

**Lawyer review required**

The responsible lawyer reviews the work against the instructions, sources and intended use.

- What the AI does: 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 does: 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.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. 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.
2. Do not offset an overpayment in one year or from one supplier against an underpayment in another.
3. The lawyer writes the error notice. An overpayment is a separate refund application, not part of this list.

## Notes

- 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.

## Sources

- [Australian Border Force: Voluntary disclosures](https://www.abf.gov.au/help-and-support/voluntary-disclosures) (checked 2026-10-22)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-voluntary-disclosure-of-an-error-in-a-customs-s/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*