Voluntary Disclosure Programme
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 be informed the following scenarios are not eligible for VDP submission:
1) 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).
2) Failure to produce permit/goods at the 2nd checkpoint within 24 hours from the time of release at the 1st checkpoint.
3) Failure to comply with permit condition A6 to cancel unutilised expired permits (excludes ME, EX, IE and OX prefix permits).
4) Failure to declare export permit or wrong export permit declared under Temporary Import Scheme (e.g. OD permit declared instead of corresponding OO permit).
5) Incorrect declaration involving errors in quantity for permits under Temporary Import Scheme (II or OO prefix permits).
6) Failure to comply with permit conditions AB, B2, D3, D6, D7, F9 or K2 to submit e-file application for Customs’ supervision.
How do I Make a Disclosure?
Please make a VDP submission using the Voluntary Disclosure form 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. Your submission should also include the following supporting documents:
| Types of Voluntary Disclosure | Supporting Documents Required |
|---|---|
| All disclosures | Permit Invoice Packing list Bill of Lading or Air Waybill Other applicable documents |
| Disclosure involving Strategic Goods | VDP-SGCA Non-Compliance |
| Disclosure involving rules of origin under Singapore’s free trade agreements | VDP-FTA or ROO Non-Compliance |
Please note that your submission may be rejected if there is an omission in any information and/or document required.
Contact Us
You can send your queries to customs_vdp@customs.gov.sg.
FAQs
You may refer to the FAQs on the programme.