Offences & Penalties

Common offences committed by traders include:

  • Producing expired or invalid Customs permit for the clearance of goods
  • Failure to take up a Customs permit to cover the movement of goods
  • Failure to produce goods and permits/Carnets at IN/OUT gate of the checkpoint for examination and/or obtain Customs endorsement
  • Making an incorrect declaration, statement or information
  • Failure to return required permit/documents within stipulated time
  • Failure to re-export or pay duty/Goods and Services Tax (GST) after the temporary importation period
  • Failure to extend or late extension of the temporary importation period
  • Failure to re-export goods temporarily imported under Carnet
  • Unsuccessful Inter-Bank Giro (IBG) deduction
  • Non-payment of Customs duty and/or GST under G1 (payment by cheque) condition
  • Failure to obtain Customs' supervision for unstuffing of container when required under permit conditions
  • Unauthorised breaking of Customs container seal

Penalties are shaped to encourage voluntary compliance and to deter recalcitrant and rogue traders. The legislative framework places the onus for compliance on the importer, exporter or their agent. Generally, warnings or composition sums may be issued for minor offences without fraudulent intent. Traders with fraudulent intent will be prosecuted in court. 

Traders may refer to the links below for information on specific offences and the corresponding penalties upon conviction for: