Voluntary Disclosure Programme

Under the Voluntary Disclosure Programme (VDP), individuals and companies are encouraged to voluntarily disclose their declaration errors and omissions.

Disclosure applies to all types of offences under laws and regulations administered and enforced by Singapore Customs.

Am I Eligible to Make a Disclosure?

You are eligible for this programme if your disclosure is:

• Complete, with all relevant information submitted and,

• Submitted before notification or commencement of audit checks and/or investigations by Singapore Customs.

There is no fixed time period for making a voluntary disclosure.

Please note that your VDP submission will be rejected if the information provided is inaccurate or if any supporting documents are missing.

Please be informed the following scenarios are not eligible for VDP submission:
a) Failure to produce any of the following permits at checkpoints for clearance:
i) Transhipment permits (IT, OT, TT, TW or IR prefix permits);
ii) Export and Transhipment permits approved for strategic goods (XO or XP prefix permits) under STS Tier 1;
iii) Permits under the Approved Premises/Scheme (II or OO prefix permits); and
iv) Permits under the Temporary Import/Export Scheme (II or OO prefix permits).

b) Failure to produce permit/goods at the 2nd checkpoint (excluding other authorised piers and places) within 24 hours from the time of release at the 1st checkpoint.

c) Failure to comply with permit conditions on the requirement to submit an e-file application for Customs’ supervision.

d) Storage of high duty goods (liquor and tobacco) in Free Trade Zone for more than the administrative allowance of 30 days, with a requisite permit(s) declared for the goods to be imported or re-exported already declared. Traders are required to declare an inward permit to facilitate the movement of the goods.

e) Failure to comply with permit conditions Z02, Z06 or Z18 to submit supporting documents within 48hrs. Traders are to refer to Notice 19/2022 on how to submit supporting documents for selected permits here.

f) Failure to comply with permit conditions G1, G7 or GF regarding the payment of the Goods and Services Tax/Duty amount.

g) When Singapore Customs has informed you that there is a query/investigation conducted against the permit(s).

How do I Make a Disclosure?

Please make a VDP submission using the Voluntary Disclosure FormSG by logging in via your Singpass or Singpass (Corporate).

Please note that Singpass should be used for individuals or self-registered traders with no UEN. Singpass (Corporate) must be used if you are making a disclosure on behalf of your company and possess a Corppass account. Your submission should also include the following supporting documents:

Assessment Timeline

Singapore Customs requires 3 working days to process your Voluntary Disclosure submission. We will contact you if additional documents or clarifications are needed.

Important Notice:

• Please allow 3 working days for processing.

• We will reach out if further information is required.

• We kindly request that you contact us only after 3 working days have passed without any response from our team.

Contact Us

If you are unsure whether your permit declaration error qualifies for a voluntary disclosure, you can send your query to customs_vdp@customs.gov.sg.

FAQs

You may refer to the FAQs on the programme.