Best Practices and Offences

When exporting goods, you are responsible for accurate declarations and compliance with the Rules of Origin.

Follow these best practices to ensure regulatory compliance and avoid common mistakes.

Your Responsibilities: The Do’s and Don’ts

Do:

• Check the country of origin carefully before making a declaration

• Make sure your trade descriptions are accurate and complete

• Keep all supporting documents for the required retention period

• Train staff and agents on Rules of Origin requirements

• Review supplier information and manufacturer declarations regularly

Don’t:

• Guess or assume the origin of goods or materials

• Rely on unverified or incorrect supplier information

• Reuse outdated or incorrect product descriptions

• Apply origin labels unless they are accurate and supported by documents
  

Common Offences to Avoid

Companies that fail to meet Rules of Origin requirements may be penalised under the Regulation of Imports and Exports Act (RIEA). Common offences include:

Making a false declaration

• Deliberately declaring the wrong country of origin

• Treating non-Singapore-origin materials from local suppliers as Singapore-origin

Using incorrect trade descriptions

• Affixing false “Made in” labels on textile or other goods

Poor record keeping

• Keeping documents for less than the required period, such as retaining records for only 3 years when a minimum of 5 years is required for preferential tariff claims under the US-Singapore Free Trade Agreement

Penalties

For minor offences, Singapore Customs may offer to compound the offence for up to S$5,000 per offence. Serious or fraudulent cases may be prosecuted in court.

Upon conviction, penalties include:

For full details of offences and penalties, refer to the RIEA and Regulation of Imports and Exports Regulations (RIER).