Justice Department’s guidance on export controls | KPMG | US
Share with your friends

Justice Department’s guidance on export controls; voluntary self-disclosures and cooperation

Justice Department’s guidance on export controls

The U.S. Justice Department’s National Security Division earlier this month issued guidance for businesses regarding voluntary self-disclosures, cooperation, and remediation in export controls and sanction investigations.


Related content

The Justice Department guidance [PDF 92 KB] sets forth the policy of the National Security Division (NSD) to encourage businesses to voluntarily self-disclose criminal violations of the U.S. government’s primary export control and sanction regimes. The NSD guidance applies only to export control and sanctions violations, and is intended to provide greater transparency about what is required from companies seeking credit for voluntarily self-disclosing potential criminal conduct, fully cooperating with an investigation, and remediating. The guidance:

  • Explains what constitutes a voluntary self-disclosure, full cooperation, and timely and appropriate remediation
  • Provides examples of aggravating factors that could limit the credit a business might otherwise receive
  • Explains the possible credit that may be afforded a business that complies with the guidelines, including the disclosure of all facts about the individuals involved in the violation
  • Provides sample scenarios to demonstrate the policy’s application

<p>© 2018 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.</p> <p>KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.</p>

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal