Customs offence compounding requires full disclosure, payment undertaking, and verification, while compounding remains unavailable as a matter of right.

Customs offence compounding applications must identify the applicant, jurisdictional Commissioner, alleged Customs Act violation, related import or export documents, seizure details, offence facts, and show-cause or adjudication status. They must disclose confirmed duty, export incentive recovery or denial, fine, penalty, payment of duty, penalty and interest, prior offences, and proceedings under other laws. The applicant undertakes to pay the compounding amount fixed by the compounding authority, acknowledges that compounding is not a right, and verifies the accuracy and completeness of the application and supporting documents.

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