To avoid committing customs offences, travellers and members of
the public need to comply with Customs rules and regulations. Those
found committing customs offences may be offered the following
composition amounts.
Types of Offence
Composition
Amount
Failure to declare or making an incorrect declaration of
cigarettes
1st offence: $200 per packet or per 20 sticks or part
thereof
2nd offence: $500 per packet or per 20 sticks or part
thereof
3rd offence: $1000 per packet or per 20 sticks of part
thereof
Failure to declare or making an incorrect declaration of
dutiable goods other than cigarettes
1st offence: 10 times the duty amount
2nd offence: 15 times the duty amount
3rd offence: 20 times the duty amount
subject to a minimum of $50
Failure to declare or making an incorrect declaration of
non-dutiable goods
10 times the GST amount
subject to a minimum of $50
Leaving Singapore in a Singapore-registered motor
vehicle with less than three-quarter tank full of motor
fuel
1st offence: $100
2nd offence: $300
3rd offence: $500
The driver must turn back to fill up the fuel supply tank up to
three-quarter tank full before he is allowed to leave Singapore
with the motor vehicle.
If the fuel gauge of the motor vehicles is tampered, the
offender will be charged in Court.
This applies to petrol, CNG and petrol-CNG supply tanks.
Note:
The composition amount has taken into consideration the GST
offence, and any fraction of a dollar will be ignored.
The actual composition amount that will be offered for the
relevant offence may be different depending on circumstances of the
case and it will be specified in the letter issued by a proper
officer of Customs. Please note that if there is a delay in payment
of the composition sum, offenders can be charged in Court for the
offence.
Offenders can be charged in Court without any offer of
composition in serious cases or where the composition amount that
could be offered exceeds $5000.