Travel Rules and Penalties

When entering or leaving Singapore, travellers must comply with customs requirements, including declaring goods where required and meeting the three-quarter tank rule for Singapore-registered vehicles. Non-compliance may result in a composition sum or prosecution.

In general, offenders may settle customs offences by paying the composition sum offered or be prosecuted in court, depending on the severity of the offence. In serious cases, offenders may be charged in court without any offer of composition.

What Counts as an Offence?

Not Declaring or Making an Incorrect Declaration 

You must declare goods if they: 

• Exceed your duty-free concession or Goods and Services Tax (GST) import relief 

• Are dutiable, taxable, controlled, or prohibited 

Failing to declare or making an incorrect declaration is an offence under Singapore law. This includes under-declaring the value or quantity of goods, or failing to pay the relevant duty and/or GST.

Those found committing customs offences at the checkpoints may be offered the following composition amounts:

*Note: The composition amount will take into consideration the GST offence and is rounded down to the nearest S$5. The actual amount offered will be specified in the Notice of Customs Offence.

If payment is delayed, offenders may be charged in court. For sSerious cases, or where the penalty exceeds S$5,000, offenders may also be prosecuted in court without any offer of composition.

If you are unsure whether an item should be declared, use the Red Channel or approach a Customs officer for assistance.

Bringing in Prohibited or Controlled Goods 

Prohibited goods 

These goods are not allowed into Singapore. Attempting to bring them in is an offence, regardless of quantity or intent. 

Controlled Goods 

These goods require approval or a permit from the relevant Competent Authority. 

You must present the goods along with the import permit or authorisation form at the Red Channel or Customs Examination Area before completing immigration clearance upon arrival.

Bringing in Contraband Cigarettes 

It is an offence to import, possess, sell, or purchase contraband cigarettes, including cigarettes that:

• Do not comply with Singapore’s standardised packaging requirements

• Are not duty-paid

Breaching the Three-Quarter Tank Rule

Singapore-registered vehicles leaving Singapore via land checkpoints must have at three-quarters of a tank of motor fuel.

The driver may be required to turn back to Singapore to refill the fuel tank to three-quarters full before leaving. The driver may be charged in court if the fuel gauge has been tampered with.

Common reasons such as being unaware of the rule, forgetting to refuel, or experiencing traffic delays are generally not considered sufficient grounds for an appeal.

Appeals

If you wish to submit an appeal relating to a Notice of Customs Offence, you must: 

• Submit the appeal through the Customs Appeals Form 

• Provide supporting documents 

Appeals are assessed on a case-by-case basis. Repeated appeals without new grounds, appeals without documents, or requests for instalment payments are generally not considered.

For three-quarter tank offences, submitting an appeal does not remove the requirement to attend court unless payment of the composition sum has been made.

Reminder 

Failing to declare goods or comply with customs rules is an offence.

If you are unsure, declare or use the Red Channel. This helps you avoid fines, delays, and enforcement action.