Voluntary Disclosure Programme

Singapore Customs encourages traders to voluntarily disclose any errors or omissions made in their declarations. To qualify for the Voluntary Disclosure Programme (VDP), the disclosure must be complete and submitted before Singapore Customs initiates any checks, audit actions, or investigations.

Disclosures may relate to any offence under legislation administered by Singapore Customs.

There is no fixed time period for making a voluntary disclosure. However, incomplete submissions or submissions with missing supporting documents will be rejected.

Eligibility for Voluntary Disclosure

You are eligible to make a disclosure if:

• The disclosure is complete, with all relevant information provided; and

• The disclosure is submitted before Singapore Customs notifies you of any audit, query, or investigation

However, your disclosure will not be eligible in the following situations:

• Failure to produce required permits at checkpoints for clearance, including:

  • Transhipment permits (IT, OT, TT, TW or IR prefixes)

  • Export or transhipment permits for strategic goods (XO or XP prefixes) under STS Tier 1

  • Permits under Approved Premises/Scheme (II or OO prefixes)

  • Permits under Temporary Import/Export Scheme (II or OO prefixes)

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

• Failure to comply with permit conditions requiring the submission of an e-file application for Customs’ supervision.

• Storing high-duty goods (liquor or tobacco) in a Free Trade Zone for more than 30 days without the required inward movement permit.

• Failure to comply with permit conditions Z02, Z06, or Z18 to submit supporting documents within 48 hours. Traders should refer to Notice 19/2022 on how to submit supporting documents for selected permits.

• Failure to comply with GIRO-related permit conditions (G1, G7 or GF) for payment of duty/GST.

• Where Singapore Customs has informed you of an investigation or query relating to the affected permit(s).

How to Make a Voluntary Disclosure

Step 1: Log in via Singpass or Singpass (Corporate):

• Individuals/self-registered traders: Singpass

• Companies with UEN and Corppass account: Singpass (Corporate)

Step 2: Submit the Voluntary Disclosure FormSG along with:

Step 3: Wait for Assessment

Singapore Customs will process submissions within 3 working days. Applicants may be contacted via email if additional information is needed.

Assessment Timeline

Singapore Customs requires 3 working days to process your VDP submission.

• You will be contacted if additional information or clarification is required.

• Please contact Singapore Customs if you have not received a response after 3 working days.

Contact Us

If you are unsure whether your case qualifies for VDP, contact customs_vdp@customs.gov.sg

FAQs

Refer to these FAQs about the programme.