Prior Disclosures

Prior Disclosures

  • PRIOR DISCLOSURE TIMELINE

    QUESTION: We have a Prior Disclosure that doesn’t seem to be moving at CBP.  What should we expect in normal processing times, and when might we receive an invoice for any additional duties or interest? =========== Answers: There are some disclosures on which we never received closure, and never received an invoice for interest.  Some […]

  • PRIOR DISCLOSURE AND NETTING

    QUESTION: The ICP for Prior Disclosure does allow netting pursuant to 19 CFR 163.11(d). “Under 19 CFR § 163.11(d), the overpayments of duties, taxes, and fees may be offset against underpayments of duties, taxes, and fees in prior disclosure claims where the requirements are satisfied. Offsetting will be allowed only on finally liquidated entries within […]

  • PRIOR DISCLOSURE FILING SCENARIO

    QUESTION: I am a LCB and have worked for an importer that brings in vehicle parts for a couple of years and the majority of our items were classified as “parts of” the higher assembly vehicle.  In some cases, this was the correct classification and in other cases it was not.  For example, there are […]

  • ACQUIRED COMPANY ERRORS AND PSC/PRIOR DISCLOSURE PROCESS

    QUESTION: Does anyone in the membership have experience filing corrections/prior disclosures for a company was just acquired (in US and CA)? Do you usually go back 5 years or just to the date the company purchased? ========== Answers: It depends on your purchase agreement.  You need to ask for a copy or advice from the […]

  • PD LETTER TEMPLATE

    QUESTION: Could you please share a format you have used for a prior disclosure initial notification letter to CBP?   I am aware of the required information detailed in 19 CFR 162.74, just looking for a good format to put it in from someone with experience sending such notifications. ========== Addl Answer: Contact a customs […]

  • INTEREST CALC FOR PRIOR DISCLOSURE

    QUESTION: My challenge is to estimate the total potential cost for a prior disclosure scenario, which of course would include: duties, fees and interest for liquidated entries. I have US CBP guidance information regarding prior disclosures requirements and applicable interest rates, but no interest calculation method: no formulas or time periods. Please tell me what calculation method […]

  • PRIOR DISCLOSURE

    Question:   We are an international company HQ in the US and import a high volume from all over the world. We are aware of several errors in our Import process, including not having a manual and written procedures. If we file a Prior Disclosure with Customs, we are expected to take remedial action to […]

  • PRIOR DISCLOSURE

    Question: We are an international company HQ in the US and import a high volume from all over the world. We are aware of several errors in our Import process, including not having a manual and written procedures. If we file a Prior Disclosure with Customs, we are expected to take remedial action to ensure […]

  • PRIOR DISCLOSURE

    Question: We filed a Prior Disclosure and tendered the duties we believe were owed in October 2014.  CBP cashed the check, but we have heard nothing from them regarding the submission.  Are there any requirements or timeframes under which CBP operates that requires them to provide some sort of closure or confirmation of the acceptance […]

  • PRIOR DISCLOSURE

    Question: We have recently noticed that we have misclassified a part under the HTS, and have been importing under the wrong code which was “duty-free” for years now. The correct HTS code rate of duty is 2.5%. Should we submit a prior disclosure to CBP? We know we will have to pay back the missed […]

  • FILING VOLUNTARY DISCLOSURE

    Question: We need to file a voluntary disclosure in Canada and my manager seems to think this is something I can do on my own and does not want to spend any money on this. Can someone please help me with the reasons I can give him as to why it would be beneficial to […]

  • VOLUNTARY DISCLOSURE SCENARIO

    Question: I have been asked to check on this by another member.  If you send a unmarked drawing for a 9A610.x to a U.S. ally in Europe.  Realize that you did not intentionally want it to go to this manufacturer.  The manufacturer says that they no longer make this part. You ask the manufacturer to […]