Offences and Penalties

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Presenting a permit that is no longer valid when clearing goods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