Customs Act 1901 - Voluntary Disclosures - New Procedures - Centralised Contact - New ABF Website Link

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 vdi@border.gov.au

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 gstreport@border.gov.au

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.

Regards

Russell Wilkinson

Email: russell.wilkinson@trustedtrader.com.au

Web: www.trustedtrader.com.au