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Voluntary disclosure guidance now available

04.15pm 18 March 2024

Customs periodically issues public guidance as part of our administration of the Customs and Excise Act 2018. The purpose of the guidance is to help stakeholders such as brokers and exporters understand how Customs interprets and applies certain parts of the Act.

In August 2023 Customs consulted on a draft guidance document on how it interprets and applies the term ‘voluntary disclosure’. 

Voluntary disclosure may affect whether a person is liable to an administrative penalty, or can pay compensatory interest at a reduced rate. 

Customs has now completed this guidance, which is published on our Legal Documents page.

Customs was grateful for all feedback given on the draft, and has identified several topics where it will consider publishing additional material to assist stakeholders. This will include topics such as when Customs may accept an initial disclosure pending full disclosure of an error.