政策法规现行有效新加坡清关税务

132026 ADVISORY ON UNDER-DECLARATION OF VALUES FOR IMPORTS OF FURNITURE

效力	法规类型	发布日期	生效日期	发文机构
现行有效	规范性文件	2026-09-23	2026-09-23	Singapore Customs

发布09-23

生效09-23

摘要总结AI 辅助解读

新加坡海关发布通告，针对家具进口低报价值行为进行合规提醒。近期审计发现部分贸易商持续申报异常低价，导致三年内少缴约25万新元GST。通告强调，进出口许可证申报必须准确完整，违者依据《海关法》可处最高1万新元罚款或补缴税款（取高者）及/或监禁12个月。建议相关方自查过往交易，如有误报应通过自愿披露计划（VDP）主动纠正。

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: 13/2026 23 Sep 2026

Traders and Declaring Agents

Dear Sir/Madam

# ADVISORY ON UNDER-DECLARATION OF VALUES FOR IMPORTS OF FURNITURE

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

accurate and complete declarations for imports of furniture, 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 unusually low import values for furniture products. The audits found

instances of under-declaration of import values, resulting in approximately $250,000 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.

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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.