Voluntary Disclosures
A voluntary disclosure is a communication to the Australian Border Force (ABF) through a written notice of an error, omission or adjustment in a statement (excluding outturn or cargo reports) made to the ABF. This may include an error in an import or export declaration.
To be eligible for protection from penalties and prosecution, a voluntary disclosure must:
Be made fully, truthfully and voluntarily.
Disclose the details of the relevant import or export declarations and the nature of the errors.
Be made before the ABF becomes aware of the errors through other means.
Examples of errors or omissions that may be the subject of a voluntary disclosure include:
An incorrect declaration of the value of imported goods.
An incorrect declaration of the quantity of imported goods.
An incorrect classification of imported goods.
An omission to declare imported goods.
An error in an export declaration.
If you make a voluntary disclosure, you will be protected from prosecution for offences under sections 243T and 243U of the Customs Act 1901, which relate to false or misleading statements. However, you will still be liable to pay any outstanding duty and taxes.
To make a voluntary disclosure, you can download the ABF Voluntary Disclosure Form from the ABF website.
Benefits of Making a Voluntary Disclosure
Protection from prosecution for offences under sections 243T and 243U of the Customs Act 1901.
Reduced penalties for any outstanding duty and taxes
Increased cooperation from the ABF in resolving the matter.
Improved compliance with customs regulations.
If you are considering making a voluntary disclosure, you should seek legal advice to discuss your specific circumstances.
How to Make a Voluntary Disclosure
To make a voluntary disclosure, you can download the ABF Voluntary Disclosure Form from the ABF website. The form must be completed in full and signed by you. You should also provide any supporting documentation, such as import or export declarations, invoices, or valuation reports.
Once you have completed the form, you can send it to the ABF by mail or email. The address and email address are included on the form.
Contact Saving Point
If you have any questions about voluntary disclosures, feel free to contact Saving Point.