Today, the ABF announced new procedures in relation to Voluntary Disclosures under Sections 243T & 243U of the Customs Act 1901.
Firstly, the Voluntary Disclosures Unit in NSW now has functional responsibility for the management of all voluntary disclosure applications nationally. In future, all requests/applications should now be forwarded via email to firstname.lastname@example.org
Secondly, procedural changes have been introduced in an effort to streamline the process and better inform ABF in relation to the cause of the disclosure in terms of "what prompted a client to make the disclosure". Information in relation to lodging voluntary disclosures with the new format and the process involved can be located at: ww.border.gov.au/voluntarydisclosures
Lastly, ABF have provided a "VDI Submission Checklist" that is not currently not available on the website, as follows:-
1. Formal written notification letter - (include details of the disclosure type, the related suppliers, disclosure period and adjustment percentages)
2. Copy of Extract of Integrated Cargo System (ICS) in excel spread sheet format - (with adjustment calculations and Full Import Declaration (FID) numbers and type e.g. Nat 10,20,30) obtained from Department of Immigration and Border Protection via email@example.com
3. Signed letter with Authority to Act on behalf of importer (where applicable)
4. Supporting documentation - (including but not limited to Supplier Invoices, Credit/Debit notes, Journal Ledgers, inter-company loan/netting documents and statements, Pricing Agreements between related parties including Royalty Payments)
5. Copies of Tariff and/or Valuation Advice letters from the Australian Border Force (ABF) (where applicable)
6. Is there an Advance Pricing Agreement (APA) with the Australian Taxation Office (ATO)? a. If Yes – (Relevant ATO outcome letter /documentation attached)
7. Has there been an ATO Goods and Services Tax (GST) reassessment a. If Yes – (Relevant ATO outcome letter /documentation attached)
8. Details of previous Voluntary disclosure to the ABF (where applicable)
9. Additional Comments (including what prompted you to make the disclosure): etc
For further information on assessing or confirming if a Voluntary Disclosure is necessary, please do not hesitate to contact TTI.