Oct '08 Protest # 67

67. Which of the following would invalidate a prior disclosure?

A. The disclosure does not identify the class or kind of merchandise involved in the violation- (Customs' response & ref 162.74)
B. The disclosure is verbal rather than in writing (My response & 162.74(a)(2))
C. The disclosing party does not tender any actual loss of duties, taxes and fees or actual loss of revenue at the time of the disclosure
D. The disclosing party is unable to identify specific entries
E. A formal investigation has commenced unbeknownst to the disclosing party



This is a really tricky one. Although I agree that a prior disclosure can be made written or verbal, the fact that when a verbal disclosure is made, if you fail to submit a written disclosure within 10 days, it can invalidate your prior disclosure. What do you think? Did you choose the same response?