Offences

In general, offenders may settle customs offences by an out-of-court composition sum or prosecution in court. The penalty for a customs offence is a composition sum of up to S$5000, or prosecution in court, depending on the severity of the offence.

For appeals pertaining to a Notice of Customs Offence by Singapore Customs Checkpoints Division, offenders may submit an appeal via the appeal form.

Those found committing customs offences at the checkpoints may be offered the following composition amounts:

Type of Offence	Composition Amount
Failure to declare or making an incorrect declaration of cigarettes	1st offence: S$200 per packet or per 20 sticks or part thereof 2nd offence: S$500 per packet or per 20 sticks or part thereof 3rd offence: S$800 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 S$50
Failure to declare or making an incorrect declaration of non-dutiable goods	Up to 20 times the Goods and Services Tax (GST) amount subject to a minimum of S$50
Leaving Singapore in a Singapore-registered motor vehicle with less than three-quarter tank full of motor fuel	A. Motor Vehicles (Sedan, SUV, MPV, Hatchback, Convertible, etc.) 1st offence: S$100 2nd offence: S$300 3rd offence: S$500 B. Large-Sized Motor Vehicles (Goods Vehicles, Trucks, Buses, Vans, etc.) with effect from 1 April 2019 1st offence: S$300 2nd offence: S$400 3rd offence: S$500 The driver may be required to turn back to Singapore to fill the fuel supply tank to three-quarter tank full before he is allowed to leave Singapore with the motor vehicle. The driver may be charged in court if the fuel gauge of his motor vehicle is tampered.

Notes:

The composition amount will take into consideration the GST offence, and be rounded down to the nearest $5 with effect from 1 Jan 2017.
The actual composition amount offered may be different from the table depending on circumstances of the case. This will be specified in the letter issued by a Singapore Customs officer. Please note 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 can be offered exceeds S$5000.