Traders may be penalised under the Customs Act if they do not comply with the requirements of the Temporary Import Scheme.
Examples of common offences
Failure to re-export goods before the temporary importation end-date
Failure to request for extension of ATA Carnet before the due date for re-exportation
Failure to apply for Customs’ supervision for temporary imported goods
Exporting goods in container under a Customs Outward permit (OUT [TCR]) without applying for Customs’ supervision for the stuffing of container
Exporting goods under a local ATA Carnet without applying for Customs’ supervision
Failure to produce goods under TIS for customs clearance/endorsement
Exporting goods under a Customs Outward permit (OUT [TCR]) without producing the goods and permit for endorsement at the checkpoint
Exporting goods under the ATA Carnet without producing the goods and the ATA Carnet for endorsement at the checkpoint
Failure to obtain Customs Outward permit
Exporting goods under an OUT (Direct) permit with permit prefix “OD” instead of the correct Customs Outward permit OUT (TCR) with permit prefix “OO”
Making an incorrect declaration
Goods were temporarily imported under a Customs Inward permit (In-Non-Payment [TCS]). The same goods were then re-exported using a Customs Outward permit meant for Temporary export/re-import (OUT [TCI]) instead of the correct Customs Outward permit (Out [TCS])
For minor offences under the Customs Act, Singapore Customs may 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
Penalty Upon Conviction
Failure to comply with conditions imposed by the Director-General for the removal of dutiable goods from customs control.
(Section 27(1)(c) of the Customs Act)
A fine not exceeding S$5,000.
Making an incorrect declaration.
(Section 128(1)(a) of the Customs Act)
A fine not exceeding S$10,000, or the equivalent of the customs duty, excise duty or GST payable, whichever is the greater; or imprisonment not exceeding 12 months; or both.
More information on the offences and penalties under the Customs Act here.
You are accountable as a trader or Declaring Agent for the goods imported under the TIS. You are encouraged to observe the following Dos and Don’ts to improve your compliance with regulatory requirements.
✔ Check if goods are controlled by any Competent Authority and seek their approval before the temporary importation of goods.This is a simple one line item
✔ Ensure you lodge sufficient security in the form of Banker’s Guarantee (BG), Finance Company Guarantee or an Insurance Bond to cover the amount of security required and the security has sufficient validity to cover the total temporary import period declared.
✔ Ensure goods brought in under the TIS are re-exported no later than the temporary importation End-Date indicated on the approved Singapore Customs Inward permit or the final date allowed for re-exportation/re-importation under the ATA Carnet.
✔ Ensure that you comply with the permit condition
- D6 condition - “An E-file application must be made to Company Compliance Branch for supervision of stuffing/unstuffing of container.”
✔ Ensure you declare the correct permit type for goods to be re-exported under the TIS with the relevant supporting documents.
✔ Ensure there is sufficient number of vouchers and counterfoils attached together with the ATA Carnet to cover the movement of the goods.
✔ Ensure there is proper endorsement on the front page and the counterfoils of the ATA Carnet.
✔ Ensure to apply for customs supervision of stuffing of the container containing goods exported under ATA Carnet or inspection of all goods exported under TIS (refer to permit conditions).
✖ Remove any GST suspended goods for export or local consumption without the proper permits.
✖ Remove the Customs seal affixed to the container containing goods imported under the TIS without prior approval from Singapore Customs. You are required to apply for customs supervision of unstuffing of such sealed containers.
✖ Sell goods brought in under an ATA Carnet beyond the final date allowed for re-exportation without paying the GST to Singapore Customs.