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Singapore Customs

File a Report or Appeal

Report suspected duty or Goods and Services Tax evasion, illicit trade activities, or customs-related scams to Singapore Customs.

Last updated 9 September 2026

Report Duty/Goods and Services Tax (GST) Evasion or Illicit Trade

If you have information about an individual or business that may have evaded duty or GST, or is involved in other illicit trade activities, you can report it to Singapore Customs.

Use the reporting template (opens in new tab) to provide details that can help our officers assess and follow up on the matter.

Report a Customs-related Scam

If you encounter a scam that claims to be from or related to Singapore Customs, report it using the online form. This helps us take action and protect the public from similar scams.

Report a customs-related scam (opens in new tab)

Appeals on Notice of Customs Offence

You may submit an appeal if you have received a Notice of Customs Offence from Singapore Customs.

Appeals for Three-Quarter Tank Rule Offences and Notice of Customs Offence issued by Singapore Customs Checkpoints Division

If your offence relates to the Three-Quarter Tank Rule or you have a Notice of Customs Offence issued by the Singapore Customs Checkpoints Division, submit your appeal using the Customs Offence Appeal Form.

Submit a customs offence appeal (opens in new tab)

Appeals issued by investigation branches

If the Notice of Customs Offence was issued by the Customs’ Suppression & Community Engagement Branch or the Special Investigation Branch, submit your appeal using the same form.

Submit a customs offence appeal (opens in new tab)

Appeals on Notice of Offence issued by Compliance Division Branches

For companies that have received a Notice of Offence issued by Company Compliance & Audit Branch or Permits Compliance Branch.

Most appeals are rejected. You should only submit an appeal if you have compelling and exceptional grounds, supported by sufficient documentary evidence. Repeated appeals without new supporting evidence will not be considered.

Submit a customs offence appeal (opens in new tab)