Customs officers frequently are asked about the appropriate time to submit duties that are due involving the disclosed violation. Customs regulations spell out that you should submit any duty loss involving liquidated entries covered by your disclosure at the time you submit the disclosure.

But if you are not sure of the duty loss, you may wish to wait until Customs notifies you of its calculation. If you choose this latter option, you must pay the amount stated by Customs within 30 days of Customs notification.

The following questions and answers are provided by the U.S. Customs Service to help importers understand prior disclosure.