Singapore Customs – Report Duty & Goods and Services Tax (GST) Evasion and Other Illicit Trade

Singapore Customs – Report Duty/Goods and Services Tax (GST) Evasion and Other Illicit Trade

Singapore Customs takes a serious view of import tax evasion and other violations of Customs laws relating to import, export and transhipment of goods. By reporting illicit trade practices, you will contribute to maintaining the integrity of Singapore’s trading system where individuals and businesses conduct trade fairly, and pay the correct amount of taxes.

What is tax evasion?

Tax evasion occurs when an individual or business has deliberately omitted to pay or under-pay duty/GST on imported goods, or obtained undue duty/GST refunds.

Examples of tax evasion include:

• Smuggling of goods into Singapore;

• Under-declaration of value of the goods imported into Singapore;

• Under-declaration of the quantity of goods imported into Singapore;

• Falsifying declarations and documents submitted to Singapore Customs; or

• Diversion of tax-suspended goods from licensed premises into Singapore market.

Tell-tale signs that an individual or business may be evading duty/GST:

• Keeping two different sets of documents and accounts for the same transactions; or

• Sale of goods (e.g. liquor) that is below the cost of goods plus the duty/GST payable.

Report tax evasion or fraud:

If you are aware of any individual or business which has evaded duty/GST or have information on any other illicit trade activities, you may provide information to Singapore Customs using the following link: https://go.gov.sg/reportcustomsoffence

Confidentiality of information:

Your identity and the information provided to Singapore Customs will be kept strictly confidential. You may also choose to remain anonymous. Nonetheless, you are encouraged to provide your contact details, so that we can follow up with you for clarifications on the information provided.

What we do with the information provided:

We will review the information received from you and commence investigation if there is prima facie evidence that an offence has been committed. Information without merit will be disregarded.

FAQs

1. Do I have to give my name if I submit a report on a tax evasion case?

You may choose not to give your name when providing the information. However, providing your name and contact details allow us to clarify with you on the information furnished if it is necessary. Your identity and all information provided will be kept strictly confidential.

2. I have hearsay information from a third party, would such information be useful?

You are encouraged to provide information which you have personally come across or information which you assessed to be highly credible.

3. Will Singapore Customs update me on the status of my report?

We are unable to provide an update on the status of any actions taken by us as there are strict rules limiting the disclosure of government information.

4. Can I receive immunity from prosecution if I provide information about someone evading tax?

If you had committed, aided or abetted any tax evasion or illicit trade activities, you may be subjected to enforcement action. However, your cooperation in providing information may be considered in deciding on the actions to be taken against you.