No permit is required to bring the wrong cargo back into Free Trade Zone(FTZ). As permit has been utilised, you may wish to make a voluntary disclosure. Under the Customs Voluntary Disclosure Programme (VDP), entities 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 here. You may wish to submit an application via the Networked Trade Platform (NTP) > Government Services > Voluntary Disclosure Programme (VDP) by uploading all the required supporting documents in PDF format (Cargo Clearance Permit/ACCESS Permit, Commercial Invoices, Air Waybill or Bill of Lading B/L, Packing List/Purchase Order/Delivery Order, and any other relevant documents). Customs will contact them should any further information be required.

You will also require a new In-Non-Payment (Approved Premises / Schemes) permit to account for the import of the correct goods under MES. Please be informed that the Major Exporter Scheme (MES) is administered by the Inland Revenue Authority of Singapore (IRAS). The importer will need to account for the ME permit (including all erroneous declaration made) to IRAS during their monthly or quarterly accounting returns. In addition to the permit, the importer may need to produce all relevant documentation records, including supporting documents (e.g. bill of lading, invoices, packing list, freight charges, etc.) in order to facilitate the accounting process.