| Q1 |
What is this programme about? |
| A |
It is a programme that allows public to voluntarily come forward in good faith to disclose errors made and/or omissions in exchange for reduced or no penalty quantum. |
| Q2 |
Does that mean that I am granted amnesty? |
| A |
No, VDP is not an amnesty programme. It is a programme which encourages self-compliance. In return, Customs will consider waiving the penalties or impose a lower penalty quantum. |
| Q3 |
Who is eligible? |
| A |
All traders or declaring agents are eligible to disclose under the VDP. However, eligibility for reduced or no penalties will depend on a case by case basis. The disclosure also has to be voluntary, complete and made before notice or commencement of audit checks and investigations. |
| Q4 |
When will it start? |
| A |
The VDP will take effect on 1 Apr 06. |
| Q5 |
What kind of offences can I disclose? |
| A |
All types of offences can be disclosed under the VDP. |
| Q6 |
Will it leave a "black mark" on my compliance record? |
| A |
The programme was implemented to give traders the opportunity to return to compliant status. Hence traders who have successfully disclosed under the programme would be deemed to be compliant with customs rules and regulations. |
| Q7 |
What do you mean by "complete"? |
| A |
Complete refers to the completeness of the offence disclosed. E.g. traders who attempt to disclose only part of shortpaid amount will be deemed as incomplete disclosure. |
| Q8 |
How far back can I disclose? |
| A |
There is no fixed period of disclosure. |
| Q9 |
How much penalty would I be imposed? |
| A |
If found to be eligible for reduced penalty, the penalty quantum would be calculated on a case by case basis. |
| Q10 |
What are my benefits? |
| A |
Traders will be imposed a lesser sum of penalties or no penalties (depending on the case) and return to compliant status. |
| Q11 |
Can I appeal against the penalties imposed? |
| A |
The penalty amount imposed upon conclusion of the disclosure is final. |
| Q12 |
If I am currently under investigation for customs offences, can I still disclose? |
| A |
If investigations or audit checks have commenced or notice has been sent out to inform trader of the investigation of the offences, then the offences will not be eligible for VDP. |
| Q13 |
May I pay for my penalties and duties by instalments? |
| A |
SC will consider granting instalment schemes on a case by case basis. |
| Q14 |
Can I send in an anonymous disclosure? |
| A |
You may send in enquiries anonymously. However, application for the programme cannot be done on an anonymous basis. |
| Q15 |
Would Customs come and investigate me after I have disclosed? |
| A |
Customs reserves the right to conduct further investigations. |
| Q16 |
How long would the processing take? |
| A |
Processing time would vary depending on complexity of the case. |
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