Non-compliance with Customs requirements could constitute an offence under the Customs Act.
When there is no fraud or attempt to deceive or defraud duties and/or GST, certain offences could be compounded with the payment of a fine. General examples of such offences include:
- Use of incorrect exchange rate in the Customs declaration resulting in the short payment of GST.
- Erroneous omission of insurance, freight and other charges from cost of goods declared.
When there is fraud or attempt to deceive or defraud duties and/or GST, action could be taken to prosecute the offender in court. General examples of such offences include:
- Illegally stores, keeps or has in possession any dutiable, taxable or prohibited goods or GST leviable trade goods.
- Being concerned in conveying, depositing or dealing with dutiable, uncustomed or prohibited goods or GST unpaid goods with intention to evade duties and GST.
- Being concerned in any fraudulent evasion of duties or GST on trade goods.
- Knowingly harbours or conceals dutiable, uncustomed, or prohibited goods or GST unpaid trade goods.
- Fraudulent evasion of duties or GST.
The Court penalties for Customs offences are as follows:
- On the first conviction to a fine of not less than 10 times the amount of duties or tax or $5,000 whichever is the lesser amount, and of not more than 20 times the amount of duties or tax or $5,000 whichever is the greater amount, except that where the amount of duties cannot be ascertain the penalty may amount to a fine not exceeding $5,000.
- On the second or subsequent conviction to such fine or to imprisonment for a term not exceeding 2 years or to both.
- If the tobacco products involved in the offence:
is less than 2 kg in weight,
Offenders charged in court under the Customs Act could face court fines of not less than 10 times the amount of duty or $5,000 whichever is lower, and not more than 20 times the amount of duty involved or $5,000, whichever is the greater amount if they are first time offenders. On the second or subsequent convictions in court, offenders can be subjected the same fine or to imprisonment not exceeding 2 years or to both.
exceeds 2 kg in weight,
First time offenders will be liable to both a fine of between 15 to 20 times the amount of duty, or $10,000 whichever is greater, or to imprisonment for a term not exceeding 3 years or to both. If the offender has previous convictions involving more than 2 kg of tobacco products, he will be liable to a fine of between 30 to 40 times the amount of duty or $20,000 whichever is greater or to imprisonment for a term not exceeding 6 years or to both.
- Dutiable goods mean any good subject to the payment of duties on entry into Customs territory or manufactured in Singapore (including any Free Trade Zone) and on which duties have not been paid and include goods manufactured in a Free Trade Zone from materials of a class dutiable on entry into Customs territory for consumption within the Customs territory.
- Prohibited goods mean goods the import or export of which is prohibited, either conditionally or absolutely, by notification made under Section 38 of the Customs Act or by any other written law for the time being in force in Singapore.
- Uncustomed goods mean goods in respect of which a breach of the provisions of Customs Act or any subsidiary legislation made thereafter has been committed.
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