Offences & Penalties

Common offences committed by traders include:

Producing expired or invalid Customs permit for the clearance of goods
Failure to take up a Customs permit to cover the movement of goods
Failure to produce goods and permits/Carnets at IN/OUT gate of the checkpoint for examination and/or obtain Customs endorsement
Making an incorrect declaration, statement or information
Failure to return required permit/documents within stipulated time
Failure to re-export or pay duty/Goods and Services Tax (GST) after the temporary importation period
Failure to extend or late extension of the temporary importation period
Failure to re-export goods temporarily imported under Carnet
Unsuccessful Inter-Bank Giro (IBG) deduction
Non-payment of Customs duty and/or GST under G1 (payment by cheque) condition
Failure to obtain Customs’ supervision for unstuffing of container when required under permit conditions
Unauthorised breaking of Customs container seal

Penalties are shaped to encourage voluntary compliance and to deter recalcitrant and rogue traders. The legislative framework places the onus for compliance on the importer, exporter or their agent. Generally, warnings or composition sums may be issued for minor offences without fraudulent intent. Traders with fraudulent intent will be prosecuted in court.

Traders may refer to the links below for information on specific offences and the corresponding penalties upon conviction for: