Voluntary disclosure
Also called: prior disclosure · pişmanlık
Notifying customs on your own initiative about errors in past declarations before an investigation starts. In the US a prior disclosure under 19 USC 1592 limits penalties; the UK, EU member states and Türkiye have comparable mechanisms with reduced or waived penalties.
In practice
Correcting systematic mistakes before an audit finds them is usually far cheaper than penalties for the same errors found by customs.
USA
UK
EU
TürkiyeRelated terms
- Post-clearance audit
- A check carried out by customs after goods have been released, by examining commercial records, declarations and systems. It can lead to corrections…
- Customs debt
- The legal obligation to pay import or export duty on specific goods. It arises at the moment a declaration is accepted for release for free…