Customs Act - Singapore Statutes Online

Penalty for various offences

128L.—(1) Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, or the equivalent of the amount of the customs duty, excise duty or tax payable, whichever is the greater amount, or to imprisonment for a term not exceeding 12 months, or to both.

(2) Subject to subsection (3), any person who is guilty of a specified offence shall be liable on conviction to a fine of —

(a)	not less than 10 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the offence or $5,000, whichever is the lesser amount; and
(b)	not more than 20 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $5,000, whichever is the greater amount,

except that where the amount of customs duty or excise duty cannot be ascertained, the penalty may amount to a fine not exceeding $5,000.

(3) Any person who is convicted of any specified offence and who has been convicted on a previous occasion of —

(a)	that or any other specified offence; or
(b)	any offence under the repealed section 130(1) in force immediately before the date of commencement of the Customs (Amendment) Act 2008,

shall be liable on conviction to a fine referred to in subsection (2), or to imprisonment for a term not exceeding 2 years, or to both.

(4) Any person who is guilty of any specified offence involving goods consisting wholly or partly of relevant tobacco products shall, if such tobacco products exceed 2 kilogrammes in weight, be liable on conviction —

(a)

to a fine of —

(i)	not less than 15 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the offence; and
(ii)	not more than 20 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $10,000, whichever is the greater amount; or

(b)

to imprisonment for a term not exceeding 3 years,

or to both.

(5) Any person who is convicted of any specified offence involving goods consisting wholly or partly of relevant tobacco products and who has been convicted on a previous occasion of —

(a)	that or any other specified offence involving such goods; or
(b)	any offence under the repealed section 130(1) in force immediately before the date of commencement of the Customs (Amendment) Act 2008 involving such goods,

shall be liable on conviction —

(i)

to a fine of —

(A)	not less than 30 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the first-mentioned specified offence; and
(B)	not more than 40 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $20,000, whichever is the greater amount; or

(ii)

to imprisonment for a term not exceeding 6 years,

or to both.

(6) In any prosecution against a person for committing, attempting or abetting an offence under sections 128D to 128K, any dutiable, uncustomed or prohibited goods shall be deemed to be dutiable, uncustomed or prohibited goods to the knowledge of the person, unless the contrary is proved by the person.

(7) In this section —

“relevant tobacco products” means any cigarette, cigar, cheroot or cigarillo or any other form of tobacco including —

(a)	any mixture containing tobacco; and
(b)	any tobacco substitute which is capable of being smoked;

“specified offence” means an offence under section 128D, 128E, 128F, 128G, 128H, 128I, 128J or 128K.

[3/2008 wef 04/04/2008]

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