Best Practices and Offences
Best Practices
You are accountable as an exporter or declaring agent for the export of goods and compliance with the Rules of Origin requirements. You are encouraged to observe the following Dos and Don’ts to improve your compliance with regulatory requirements:
Offences
Companies may be penalised under the Regulation of Imports and Exports Act (RIEA) if they do not comply with requirements relating to rules of origin.
Examples of common offences
-
Making a false declaration
- Deliberate false declaration of country of origin
- Declaring non-Singapore origin materials from local suppliers as Singapore-origin
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Incorrect trade descriptions
- Affixing false labels of origin on textile goods
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Failure to retain documents for the minimum retention period
- Retaining supporting documents for preferential tariffs claimed under the US-Singapore Free Trade Agreement for 3 years instead of the minimum 5 years
For minor offences under the RIEA, Singapore Customs may offer to compound the offences for a sum not exceeding S$5,000 per offence. Offenders may be prosecuted if the offence committed is of a fraudulent or serious nature.
Penalties upon conviction for key offences
| Offence | Penalty Upon Conviction |
|---|---|
| Making a false declaration (Section 28(1)(a) of the RIEA) |
A fine not exceeding S$10,000 or imprisonment for a term not exceeding 2 years or both. |
| Incorrect trade descriptions (Section 28A(1)(a) of the RIEA) Failure to comply with requirements of the Director-General for the issue of preferential CO (Regulation 24B(4) of the RIER) |
First conviction: A fine not exceeding S$100,000 or 3 times the value of the goods in respect of which the offence was committed, whichever is greater, or imprisonment for a term not exceeding 2 years or to both. Second or subsequent conviction: A fine not exceeding S$200,000 or 4 times the value of the goods in respect of which the offence was committed, whichever is greater, or imprisonment for a term not exceeding 3 years or to both. |
You may view more information on the prescribed offences and penalties under the RIEA and RIER.