112026 ADVISORY ON UNDER-DECLARATION OF VALUES FOR IMPORTS OF SEAFOOD, FRUITS AND VEGETABLES

Singapore Customs

1 Bulim Drive

Customs Operations Command

Singapore 648171

Tel: (65) 6355 2000

E-mail: customs_company_compliance@customs.gov.sg

www.customs.gov.sg

Circular No: 11/2026 10 Sep 2026

Traders and Declaring Agents

Dear Sir/Madam

# ADVISORY ON UNDER-DECLARATION OF VALUES FOR IMPORTS OF SEAFOOD, FRUITS AND

VEGETABLES

Singapore Customs is issuing this advisory to remind traders and declaring agents to ensure

accurate and complete declarations for imports of seafood, fruits and vegetables, following recent

cases of under-declaration of import values.

2 Through targeted profiling and post-clearance audits, Singapore Customs identified traders

who had consistently declared significantly lower import values for seafood, fruits and vegetables.

The audits found instances of under-declaration of import values, resulting in approximately $1.4

million in GST short-paid over a three-year period.

3 Traders and declaring agents are reminded that they are responsible for ensuring that

declarations submitted in import permits are accurate and complete. The submission of an

incorrect declaration is an offence under the Customs Act. A person guilty of making an incorrect

declaration under the Customs Act is liable on conviction to a fine of up to $10,000 or an amount

equivalent to the duty and GST payable, whichever is higher, and/or imprisonment for up to 12

months.

4 All traders and declaring agents are strongly encouraged to review their past import

transactions to determine whether there has been any GST short-payment. Where incorrect

declarations have been made, traders and declaring agents should submit a voluntary disclosure

to Singapore Customs. Information on the Voluntary Disclosure Programme (VDP) is available on

our website at:

https://www.customs.gov.sg/doing-business/compliance/voluntary-disclosure-programme/

5 Traders and declaring agents should also maintain proper records and exercise due

diligence when preparing and submitting declarations. For further guidance, please refer to

Circulars No. 03/2016 and 08/2020, which provide guidance on customs valuation, permit

declaration requirements and related compliance obligations.

---

Yours faithfully

Arthur Wai

Head, Company Compliance & Audit Branch

for Director-General of Customs

Singapore Customs

We hope that this circular has been written in a way that is clear to you. If not, please let us have suggestions on how

to improve this circular at customs_company_compliance@customs.gov.sg.