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
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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Producing an expired Customs permit for clearance | Presenting a permit that is no longer valid when clearing goods | Advisory, composition fine, or prosecution |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: