A Checklist to assist US importers with drafting and submitting a prior disclosure to US Customs and Border Protection (CBP). A prior disclosure is a voluntary self-disclosure of a violation of 19 U.S.C. § 1592. This section authorizes CBP to assess monetary penalties for material and false statements or acts or material omissions relating to importing merchandise into the US. If submitted in accordance with the requirements set out in 19 C.F.R. § 162.74, a prior disclosure limits the penalties that CBP may assess under 19 U.S.C. § 1592.