{"id":2071,"date":"2026-09-10T00:00:00","date_gmt":"2026-09-10T00:00:00","guid":{"rendered":"https:\/\/hscodematch.com\/news\/singapore-customs-warns-seafood-and-produce-importers-of-gst\/"},"modified":"2026-09-30T07:43:48","modified_gmt":"2026-09-30T07:43:48","slug":"singapore-customs-warns-seafood-and-produce-importers-of-gst","status":"publish","type":"post","link":"https:\/\/hscodematch.com\/news\/singapore-customs-warns-seafood-and-produce-importers-of-gst\/","title":{"rendered":"Singapore Customs Warns Food Importers to Declare True Seafood and Produce Values"},"content":{"rendered":"\n<p class=\"wp-block-paragraph hsn-lede\">Singapore Customs issued an advisory on September 10, 2026, targeting the under-declaration of import values for seafood, fruits, and vegetables following audits that uncovered $1.4 million in short-paid GST.<\/p>\n<p class=\"wp-block-paragraph\">Singapore Customs warned traders and declaring agents on Sept. 10, 2026, that they must declare the full value of imported seafood, fruits and vegetables, after audits found goods declared far below their true value<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\" id=\"hsn-cite-1\">1<\/a><\/sup>.<\/p>\n<p class=\"wp-block-paragraph\">The warning came in Circular No. 11\/2026, titled &quot;Advisory on Under-Declaration of Values for Imports of Seafood, Fruits and Vegetables&quot;<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. Singapore Customs lists it among its circulars for 10 September 2026<sup class=\"hsn-cite\"><a href=\"#hsn-ref-2\" id=\"hsn-cite-2\">2<\/a><\/sup>.<\/p>\n<p class=\"wp-block-paragraph\">In short, customs has found food importers who stated low prices on their permits and so paid too little GST, Singapore&#8217;s goods and services tax. Every seafood, fruit or vegetable shipment must show its true value, and customs will watch these goods closely. Past mistakes can still be corrected.<\/p>\n<h2 class=\"wp-block-heading\">What did Singapore Customs find on seafood imports?<\/h2>\n<p class=\"wp-block-paragraph\">Customs used targeted profiling, which means picking out traders whose declarations look unusual. It also ran post-clearance audits, which are checks on imports after the goods have already left the border<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. These checks found traders who had consistently declared much lower import values for seafood, fruits and vegetables<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>.<\/p>\n<figure class=\"hsn-fig hsn-fig--solid hsn-fig--v4\" data-at=\"what-did-singapore-customs-find-on-seafood-imports\">\n  <div class=\"hsn-fig__stats\">\n    <h4>What the audits found<\/h4>\n    <div class=\"hsn-fig__stat\">\n      <span class=\"hsn-fig__num\">$1.4 million<\/span>\n      <span class=\"hsn-fig__lab\">GST not paid<\/span>\n    <\/div>\n    <div class=\"hsn-fig__stat\">\n      <span class=\"hsn-fig__num\">3 years<\/span>\n      <span class=\"hsn-fig__lab\">Period the short-payment covered<\/span>\n    <\/div>\n  <\/div>\n<\/figure>\n<p class=\"wp-block-paragraph\">The audits found about <strong>$1.4 million in GST<\/strong> that was not paid over three years<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. GST on imports is charged on the value of the goods. So a lower declared value means less tax is collected at the border.<\/p>\n<h2 class=\"wp-block-heading\">Who is responsible for the declared value?<\/h2>\n<p class=\"wp-block-paragraph\">The circular is addressed to traders and to declaring agents, the firms that file customs papers for importers<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. It says both are responsible for making sure the details in their import permits are <strong>accurate and complete<\/strong><sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>.<\/p>\n<p class=\"wp-block-paragraph\">In Singapore, an import permit is the declaration filed with customs for each shipment. The value on it sets the GST that is paid. A freight agent who files a wrong value cannot simply pass the blame to the importer, because the circular holds both to the same duty.<\/p>\n<p class=\"wp-block-paragraph\">Seafood, fruits and vegetables are also controlled goods in Singapore. The Immigration and Checkpoints Authority (ICA), which runs the border checkpoints, lists them under the Singapore Food Agency, the national food safety authority<sup class=\"hsn-cite\"><a href=\"#hsn-ref-3\" id=\"hsn-cite-3\">3<\/a><\/sup>. Anyone bringing them in needs an import licence or approval from that agency to bring them in<sup class=\"hsn-cite\"><a href=\"#hsn-ref-3\">3<\/a><\/sup>.<\/p>\n<h2 class=\"wp-block-heading\">What penalties apply to a wrong declaration?<\/h2>\n<p class=\"wp-block-paragraph\">Submitting an incorrect declaration is an offence under the Customs Act, Singapore&#8217;s main customs law<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. A person found guilty can be fined up to <strong>$10,000 or the duty and GST due<\/strong>, whichever is higher<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. The court can also send the person to prison for up to <strong>12 months<\/strong>, or order both a fine and prison<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>.<\/p>\n<figure class=\"hsn-fig hsn-fig--solid hsn-fig--v4 hsn-fig--rail\" data-at=\"what-penalties-apply-to-a-wrong-declaration\">\n  <div class=\"hsn-fig__cards\">\n    <h4>Penalties for a wrong declaration<\/h4>\n    <div class=\"hsn-fig__card hsn-fig--warn\">\n      <strong>Fine<\/strong>\n      <span>Up to $10,000 or the duty and GST due, whichever is higher<\/span>\n    <\/div>\n    <div class=\"hsn-fig__card hsn-fig--warn\">\n      <strong>Prison<\/strong>\n      <span>Up to 12 months, or both fine and prison<\/span>\n    <\/div>\n  <\/div>\n<\/figure>\n<p class=\"wp-block-paragraph\">For a trader who under-declared many shipments, the unpaid tax can be much larger than $10,000. In that case the fine can match the full unpaid duty and GST, according to the circular&#8217;s wording.<\/p>\n<h2 class=\"wp-block-heading\">How can importers correct past food declarations?<\/h2>\n<p class=\"wp-block-paragraph\">Customs strongly encourages all traders and declaring agents to review their past imports for any GST short-payment<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. Where a declaration was wrong, they should file a voluntary disclosure, which is a report to customs of their own mistake<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>.<\/p>\n<figure class=\"hsn-fig hsn-fig--solid hsn-fig--v4 hsn-fig--side\" data-at=\"how-can-importers-correct-past-food-declarations\">\n  <div class=\"hsn-fig__flow\">\n    <h4>Filing a voluntary disclosure<\/h4>\n    <div class=\"hsn-fig__step\">\n      <strong>Log in with Singpass<\/strong>\n      <span>Or Singpass (Corporate)<\/span>\n    <\/div>\n    <div class=\"hsn-fig__step\">\n      <strong>Submit the online form<\/strong>\n      <span>With the permit details<\/span>\n    <\/div>\n    <div class=\"hsn-fig__step\">\n      <strong>Attach an Excel sheet<\/strong>\n      <span>Listing affected permits and errors<\/span>\n    <\/div>\n    <div class=\"hsn-fig__step\">\n      <strong>Customs processes it<\/strong>\n      <span>Within 3 working days<\/span>\n    <\/div>\n  <\/div>\n<\/figure>\n<p class=\"wp-block-paragraph\">The Voluntary Disclosure Programme page of Singapore Customs sets the rules. A disclosure qualifies only if it is complete and filed <strong>before customs starts an audit<\/strong>, a query or an investigation<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\" id=\"hsn-cite-4\">4<\/a><\/sup>. There is no fixed time limit for making one, but customs rejects incomplete filings or those missing documents<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\">4<\/a><\/sup>.<\/p>\n<p class=\"wp-block-paragraph\">A trader files the disclosure in three steps<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\">4<\/a><\/sup>:<\/p>\n<ul>\n<li>log in with Singpass or Singpass (Corporate);<\/li>\n<li>submit the online disclosure form with the permit details;<\/li>\n<li>attach an Excel sheet that lists the affected permits and errors.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">Customs says it processes a disclosure within <strong>3 working days<\/strong> and may email the trader for more information<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\">4<\/a><\/sup>.<\/p>\n<h2 class=\"wp-block-heading\">Which cases cannot use voluntary disclosure?<\/h2>\n<p class=\"wp-block-paragraph\">Some mistakes are outside the programme<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\">4<\/a><\/sup>. These include failing to show required permits at checkpoints, such as transhipment permits<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\">4<\/a><\/sup>. They also include failing to pay duty or GST under the GIRO bank-payment conditions on a permit<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\">4<\/a><\/sup>.<\/p>\n<p class=\"wp-block-paragraph\">A disclosure is also not accepted once customs has told the trader about an investigation or query on that permit<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\">4<\/a><\/sup>. For food importers, this means the chance to disclose ends as soon as customs makes contact.<\/p>\n<h2 class=\"wp-block-heading\">What records must food importers keep?<\/h2>\n<p class=\"wp-block-paragraph\">The circular asks traders and agents to keep proper records and to take care when preparing declarations<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. It points to two earlier circulars, No. 03\/2016 and No. 08\/2020, for guidance on customs valuation and permit rules<sup class=\"hsn-cite\"><a href=\"#hsn-ref-1\">1<\/a><\/sup>. Customs valuation means the method used to set the value of imported goods for tax.<\/p>\n<p class=\"wp-block-paragraph\">Singapore Customs has since issued a similar warning for another product. On 23 September 2026 it published Circular No. 13\/2026, an advisory on under-declared values for furniture imports<sup class=\"hsn-cite\"><a href=\"#hsn-ref-2\">2<\/a><\/sup>. Seafood, fruit and vegetable importers who stated low values on past permits can still come forward, but only until customs contacts them<sup class=\"hsn-cite\"><a href=\"#hsn-ref-4\">4<\/a><\/sup>.<\/p>\n<h2 class=\"wp-block-heading hsn-refs-title\">Sources<\/h2>\n<ol class=\"hsn-refs\">\n<li id=\"hsn-ref-1\"><a class=\"hsn-refs__back\" href=\"#hsn-cite-1\" aria-label=\"Back to reference 1 in the text\">\u21a9<\/a> <a href=\"https:\/\/isomer-user-content.by.gov.sg\/174\/df6efdb4-c307-4222-b8e9-6813c681802f\/112026%20ADVISORY%20ON%20UNDER-DECLARATION%20OF%20VALUES%20FOR%20IMPORTS%20OF%20SEAFOOD,%20FRUITS.pdf\" rel=\"noopener\" target=\"_blank\">11\/2026 10 Sep 2026 Traders and Declaring Agents Dear Sir &#8230;.<\/a> <span class=\"hsn-refs__url\">https:\/\/isomer-user-content.by.gov.sg\/174\/df6efdb4-c307-4222-b8e9-6813c681802f\/112026%20ADVISORY%20ON%20UNDER-DECLARATION%20OF%20VALUES%20FOR%20IMPORTS%20OF%20SEAFOOD,%20FRUITS.pdf<\/span><\/li>\n<li id=\"hsn-ref-2\"><a class=\"hsn-refs__back\" href=\"#hsn-cite-2\" aria-label=\"Back to reference 2 in the text\">\u21a9<\/a> <a href=\"https:\/\/www.customs.gov.sg\/news\/\" rel=\"noopener\" target=\"_blank\">Singapore Customs News &amp; Media<\/a> <span class=\"hsn-refs__url\">https:\/\/www.customs.gov.sg\/news\/<\/span><\/li>\n<li id=\"hsn-ref-3\"><a class=\"hsn-refs__back\" href=\"#hsn-cite-3\" aria-label=\"Back to reference 3 in the text\">\u21a9<\/a> <a href=\"https:\/\/www.ica.gov.sg\/enter-transit-depart\/entering-singapore\/what-you-can-bring\/prohibited-controlled-dutiable-goods\" rel=\"noopener\" target=\"_blank\">Prohibited \/ Controlled \/ Dutiable Goods &#8211; Singapore &#8211; ICA<\/a> <span class=\"hsn-refs__url\">https:\/\/www.ica.gov.sg\/enter-transit-depart\/entering-singapore\/what-you-can-bring\/prohibited-controlled-dutiable-goods<\/span><\/li>\n<li id=\"hsn-ref-4\"><a class=\"hsn-refs__back\" href=\"#hsn-cite-4\" aria-label=\"Back to reference 4 in the text\">\u21a9<\/a> <a href=\"https:\/\/www.customs.gov.sg\/doing-business\/compliance\/voluntary-disclosure-programme\/\" rel=\"noopener\" target=\"_blank\">Voluntary Disclosure Programme | Singapore Customs<\/a> <span class=\"hsn-refs__url\">https:\/\/www.customs.gov.sg\/doing-business\/compliance\/voluntary-disclosure-programme\/<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Singapore Customs issued an advisory on September 10, 2026, targeting the under-declaration of import values for seafood, fruits, and vegetables\u2026<\/p>\n","protected":false},"author":1,"featured_media":2069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_regnews_id":"35519","_hsn_citations":"[{\"n\":1,\"url\":\"https:\/\/isomer-user-content.by.gov.sg\/174\/df6efdb4-c307-4222-b8e9-6813c681802f\/112026%20ADVISORY%20ON%20UNDER-DECLARATION%20OF%20VALUES%20FOR%20IMPORTS%20OF%20SEAFOOD,%20FRUITS.pdf\",\"label\":\"11\/2026 10 Sep 2026 Traders and Declaring Agents Dear Sir ....\"},{\"n\":2,\"url\":\"https:\/\/www.customs.gov.sg\/news\/\",\"label\":\"Singapore Customs News & Media\"},{\"n\":3,\"url\":\"https:\/\/www.ica.gov.sg\/enter-transit-depart\/entering-singapore\/what-you-can-bring\/prohibited-controlled-dutiable-goods\",\"label\":\"Prohibited \/ Controlled \/ Dutiable Goods - Singapore - ICA\"},{\"n\":4,\"url\":\"https:\/\/www.customs.gov.sg\/doing-business\/compliance\/voluntary-disclosure-programme\/\",\"label\":\"Voluntary Disclosure Programme | Singapore Customs\"}]","_hsn_no_sources":"","_hsn_content_hash":"69a34040f2d6d62dfbc821532048777b96209f2b:d4eee175b650435d57daba32d069e3050f58a0b8","_yoast_wpseo_focuskw":"seafood, fruits and vegetables","footnotes":""},"categories":[147,11],"tags":[35],"class_list":["post-2071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asia","category-food-beverage","tag-singapore"],"_links":{"self":[{"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/posts\/2071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/comments?post=2071"}],"version-history":[{"count":4,"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/posts\/2071\/revisions"}],"predecessor-version":[{"id":2375,"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/posts\/2071\/revisions\/2375"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/media\/2069"}],"wp:attachment":[{"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/media?parent=2071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/categories?post=2071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hscodematch.com\/news\/wp-json\/wp\/v2\/tags?post=2071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}