Every one makes mistakes.  Customs authorities recognize this and make it possible for you to come forward and correct your non-compliance after the designated time limit for corrections has passed.

You may discover that an error or oversight has made you non-compliant with Customs rules and regulations, and now puts you at risk for penalties.  You can voluntarily disclose the non-compliance to Customs, make the necessary corrections and pay any outstanding duties and taxes with interest.  However, mitigating your risk using a voluntary disclosure is no longer an option once Customs discovers the error or has initiated an audit with you.

• Review the non-compliant issue and its scope within your trading practices
• Prepare complete and accurate reporting of the error or omission
• Discuss the implications with Customs and submit your voluntary disclosure
• Negotiate with Customs to mitigate any penalties and interest

• Ensure that you are compliant with regulations by correcting errors.
• Mitigate your risk of financial penalties by having non-compliance errors discovered by Customs.