be voluntary (i.e. not prompted by any action by the CBSA or another government agency)
involve the potential imposition of a penalty, interest or an action against the goods or person
take into account any special considerations regarding regulated, restricted or prohibited goods
involve contraventions that are non-repetitive (a voluntary disclosure may be denied when a previous voluntary disclosure has been granted for the same issue).
(See Memorandum D11-6-4: Relief of Penalties and/or Interest Including Voluntary Disclosure for more information.)