You are required to apply for a short-payment permit to account for the Goods and Services Tax (GST) short-paid. The previous permit number should be declared in the “Previous Permit No.” field and the place of receipt code indicated as “SPNOSTK” (“Short Payment Not Involving Updates To Stock”). The short payment permit is for the purpose of duty and/or GST recovery only and cannot be used for cargo clearance.

You may wish to make a voluntary disclosure on the error committed. Under the Customs Voluntary Disclosure Programme (VDP), companies may voluntarily come forward in good faith to disclose errors and omissions committed by them under laws and regulations administered and enforced by Singapore Customs. More information on the VDP can be found at www.customs.gov.sg/vdp.