---
title: "Assemble the facts for a prior disclosure of a customs entry error"
url: "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"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A65-RO20261022-17-US"
practice_area: "International Trade, Customs & Sanctions"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Assemble the facts for a prior disclosure of a customs entry error

> List the entry, the statement or omission, whether the file describes fraud, gross negligence, or negligence, the unpaid duties, taxes, and fees, and any date the file records as the start of a formal investigation.…

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/united-states  
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 | List the entry, the statement or omission, whether the file describes fraud, gross negligence, or negligence, the unpaid duties, taxes, and fees, and any date the file records as the start of a formal investigation. Set out the prior-disclosure cap in 19 U.S.C. 1592(c)(4) for the level the lawyer identifies, including the tender timing. Do not decide that the disclosure qualifies. |
| What the lawyer must review | Section 1592(c)(4) applies if the person discloses the circumstances before, or without knowledge of, the commencement of a formal investigation. Merchandise shall not be seized on account of that disclosed violation, and the monetary penalty shall not exceed, for fraud, 100 percent of the lawful duties, taxes, and fees if the unpaid amount is tendered at disclosure or within 30 days, or a longer period CBP provides, after notice of the calculation, or 10 percent of dutiable value if the fraud did not affect assessment. For negligence or gross negligence the cap is interest from the date of liquidation at the rate in 26 U.S.C. 6621, if the unpaid duties, taxes, and fees are tendered on that same timing. The person asserting lack of knowledge has the burden of proof. A formal investigation commences, as to the disclosing party and the disclosed information, on the date CBP records in writing as the date facts were discovered or information received which caused it to believe a possibility of a subsection (a) violation existed. The entry duty of reasonable care is 19 U.S.C. 1484. |
| Written for | United States |
| Applies to | [Assemble the facts for a voluntary disclosure of an error in a customs statement](https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-voluntary-disclosure-of-an-error-in-a-customs-s.md) |

## Checking plan

- What the AI does: List the entry, the statement or omission, whether the file describes fraud, gross negligence, or negligence, the unpaid duties, taxes, and fees, and any date the file records as the start of a formal investigation. Set out the prior-disclosure cap in 19 U.S.C. 1592(c)(4) for the level the lawyer identifies, including the tender timing. Do not decide that the disclosure qualifies.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The lawyer decides whether a formal investigation has commenced before anything is sent.
- The disclosure cap is available only on the conditions in subsection (c)(4). The ordinary caps in subsection (c)(1) through (c)(3) are a different calculation.

## Sources

- [19 U.S.C. 1592, Penalties for fraud, gross negligence, and negligence](https://www.law.cornell.edu/uscode/text/19/1592) (checked 2026-10-22)
- [19 U.S.C. 1484, Entry of merchandise](https://www.law.cornell.edu/uscode/text/19/1484) (checked 2026-10-22)

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