(U.S. Customs) A voluntary corrected declaration made to U.S. Customs and Border Protection (CBP) in good faith by a U.S. importer or exporter who has mistakenly (but not fraudulently) violated a Customs law or made an incorrect certification. The corrected declaration or certification must be made before commencement or knowledge of a formal investigation, within 30 days of knowledge of the violation, and be accompanied by payment of any duties and merchandise processing fees (MPF) that were not properly paid. A Prior Disclosure saves the U.S. importer or exporter from paying civil or administrative penalties. Prior Disclosure is part of the CBP’s “reasonable care” standard for importers.
See reasonable care.