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Singapore Customs

Offences and Penalties

Learn about common offences traders commit and the penalties they may face under Singapore's Customs regulations.

Last updated 24 February 2026

Traders are required to comply with requirements under, but not limited to, the Customs Act, the Regulation of Imports and Exports Act (RIEA), and their subsidiary legislation.

Common Offences

The table below summarises common offences and the possible outcomes. Actual outcomes depend on the circumstances of each case.

Offence

What It Means

Possible Penalties

Producing an expired Customs permit for clearance


Presenting a permit that is no longer valid when clearing goods


Advisory, composition fine, or prosecution

Failure to take up the required Customs permit before moving goods

Moving goods without obtaining the required permit

Failure to produce goods and required permits/Carnets at the IN/OUT gate for examination or endorsement

Not showing required documents or goods at the IN/OUT gate

Making an incorrect declaration, statement or information

Declaring inaccurate details in permit applications or documents

Failure to return required permits/documents on time


Not submitting required documents within the stipulated timeframe




Advisory or composition fine


Failure to extend or late extension of temporary importation period


Failure to obtain Customs supervision for unstuffing when required

Conducting container unstuffing without required Customs oversight

Failure to re-export the goods or pay the duty/GST after the temporary importation period

Not fulfilling obligations after temporary import approval expires


Composition fine or prosecution

Failure to re-export goods imported under Carnet


Not sending out goods covered by a Carnet within the required period


Non-payment of Customs duty/GST under G1 (payment by cheque) condition


Duties/GST not paid when required under cheque payment terms


Unauthorised breaking of Customs container seal


Tampering with or removing a Customs seal without approval


Unsuccessful Inter-Bank GIRO (IBG) deduction


GIRO payment for duties/GST fails


Advisory or late-payment penalties


Important:
Singapore Customs reviews each case individually. The outcome may vary based on the severity, frequency, and circumstances of the offence. Outcomes may include advisories, composition sums, or prosecution in court.

Explore Penalty Guidelines

These offences fall under the Customs Act, the Regulation of Imports and Exports Act, and their subsidiary legislation.

For detailed penalties tied to specific activities, you may refer to the following resources: