PART 15 | Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents |
128.—(1) Any person who —| (a) | makes or causes to be made, orally or in writing, or signs or causes to be signed any declaration, certificate or other document required by this Act, which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; | | (b) | makes or causes to be made, orally or in writing, or signs or causes to be signed any declaration or document, made for consideration of any officer of customs on any application presented to the officer, which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; or | | (c) | makes or causes to be made a declaration required by this Act of the value of dutiable goods imported into or manufactured in Singapore for the purpose of assessment of customs duty or excise duty, which declaration is untrue or incorrect in any particular or is incomplete by any material particular having been omitted therefrom, |
| shall be guilty of an offence. |
[3/2008; 25/2011] (2) When any such declaration, whether oral or written, or any such certificate or other document has been proved to be untrue or incorrect or incomplete in whole or in part, it is no defence to allege —| (a) | that the declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, the document; or | | (b) | where the declaration was made or recorded in English by interpretation from any other language, that the declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant. [3/2008] |
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| Offences in relation to falsifying documents |
128A.—(1) Any person who —| (a) | counterfeits or falsifies, or uses, when counterfeited or falsified —| (i) | any document which is or may be required under this Act; or | | (ii) | any document used in the transaction of any business or matter relating to customs; or |
| | (b) | fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to customs, |
| shall be guilty of an offence. |
[3/2008] | (2) When any such document has been proved to be counterfeited or falsified in whole or in part, it is no defence to allege that the document was made or used inadvertently or without criminal or fraudulent intent. [3/2008] |
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| Offences in relation to failure to make declarations |
128B.—(1) Any person who, being required by this Act to do so —| (a) | fails to make a declaration of dutiable goods which are imported into, exported from or transhipped in Singapore; or | | (b) | fails to make a declaration of the value of dutiable goods imported into or manufactured in Singapore for the purpose of the assessment of customs duty or excise duty, |
| shall be guilty of an offence. |
[3/2008] | (2) When a failure to make a declaration has been proved, it is no defence to allege that the failure was inadvertent or without criminal or fraudulent intent, or that it was not known that such a declaration is required to be made. [3/2008] |
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| Offences in relation to failure to produce trade documents |
| 128C. Any person who fails or refuses to produce to a proper officer of customs any document required to be produced under section 85 shall be guilty of an offence. [3/2008] |
| Offences in relation to fraudulent evasion |
| 128D. Any person who is in any way concerned in any fraudulent evasion of, or attempt to fraudulently evade, any customs duty or excise duty shall be guilty of an offence. [3/2008] |
| Offences in relation to goods found in person’s baggage or upon his or her person, etc. |
| 128E. Any person who after he or she denies having, is found to have, any dutiable or prohibited goods in the person’s baggage or upon his or her person or otherwise in the person’s possession shall be guilty of an offence. [3/2008] |
| Offences in relation to importation of uncustomed or prohibited goods |
| 128F. Any person who is in any way concerned in importing any uncustomed or prohibited goods shall be guilty of an offence. [3/2008] |
| Offences in relation to exportation of uncustomed or prohibited goods |
| 128G. Any person who is in any way concerned in exporting any uncustomed or prohibited goods shall be guilty of an offence. [3/2008] |
| Offences in relation to shipping, unshipping, loading, unloading, etc., of uncustomed or prohibited goods |
| 128H. Any person who ships, unships, loads, unloads, lands or delivers, or who assists or is concerned in the shipping, unshipping, loading, unloading, landing or delivery of, any uncustomed or prohibited goods, whether or not the goods are shipped, unshipped, loaded, unloaded, landed or delivered, shall be guilty of an offence. [3/2008] |
| Offences in relation to possession, storage, conveying and harbouring of goods |
128I.—(1) Any person who —| (a) | stores, keeps or has in the person’s possession any —| (i) | dutiable or prohibited goods, except under customs control; or | | (ii) | uncustomed goods; |
| | (b) | is in any way concerned in conveying, removing, depositing or dealing with any dutiable, uncustomed or prohibited goods with intent to defraud the Government of any customs duty or excise duty thereon, or to evade any of the provisions of this Act; or | | (c) | knowingly harbours or conceals, or permits, suffers, causes, or procures to be harboured or concealed, any dutiable, uncustomed or prohibited goods, |
| shall be guilty of an offence. |
[3/2008; 25/2011] | (2) Nothing in paragraph (a) of subsection (1) prevents any person from storing, keeping or having in the person’s possession goods mentioned in that paragraph if the Director‑General has allowed the person to store, keep or have the goods in the person’s possession under section 27(3). [25/2011] |
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| Offences in relation to duty-free allowances |
| 128J. Any person who sells, exchanges or gives away, or offers to sell, exchange or give away, to any person in Singapore goods which are the person’s duty‑free allowances in Singapore shall be guilty of an offence. [3/2008] |
| Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence |
128K. Any person who —| (a) | illegally removes or withdraws, or in any way assists or is concerned in the illegal removal or withdrawal of, any goods from any customs control; | | (b) | is in any way concerned in the manufacture of any dutiable or prohibited goods —| (i) | in contravention of section 63; or | | (ii) | without a licence granted under section 83 for manufacturing dutiable goods; or |
| | (c) | is in any way concerned in bottling, blending, compounding or varying any intoxicating liquors —| (i) | in contravention of section 66; or | | (ii) | without a licence granted under section 83 for bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any intoxicating liquors, |
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| shall be guilty of an offence. |
[3/2008] |
| 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. [3/2008] (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, subject to a minimum of $1,000 where the specified offence involves goods consisting wholly or partly of relevant tobacco products; 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, subject to a minimum of $1,000 where the specified offence involves goods consisting wholly or partly of relevant tobacco products. |
[3/2008; 25/2011] |
(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 4 April 2008, |
| shall be liable on conviction to a fine mentioned in subsection (2), or to imprisonment for a term not exceeding 2 years, or to both. |
[3/2008] |
(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, subject to a minimum of $1,000; 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, |
[3/2008; 25/2011] |
(5) Where any person is convicted of a specified offence committed by the person on or after 1 January 2012 involving goods consisting wholly or partly of relevant tobacco products and the person 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 4 April 2008 involving such goods, |
| then the person shall be liable to — |
| (c) | a fine of —| (i) | 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 firstmentioned specified offence, subject to a minimum of $2,000; and | | (ii) | 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 |
| | (d) | imprisonment for a term not exceeding 6 years, |
[25/2011] |
(5A) Despite subsection (5), where any person is convicted of a specified offence committed by the person on or after 1 January 2012 involving goods consisting wholly or partly of relevant tobacco products exceeding 2 kilogrammes in weight and the person has been convicted on a previous occasion of —| (a) | that or any other specified offence involving goods consisting wholly or partly of relevant tobacco products exceeding 2 kilogrammes in weight; or | | (b) | any offence under the repealed section 130(1) in force immediately before 4 April 2008 involving goods consisting wholly or partly of relevant tobacco products exceeding 2 kilogrammes in weight, |
| then the person shall be punished with — |
| (c) | a fine of —| (i) | 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 firstmentioned specified offence, subject to a minimum of $2,000; and | | (ii) | 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; and |
| | (d) | imprisonment for a term not exceeding 6 years. [25/2011] |
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| (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 are deemed to be dutiable, uncustomed or prohibited goods to the person’s knowledge, unless the contrary is proved by the person. [3/2008] |
(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; |
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| “specified offence” means an offence under section 128D, 128E, 128F, 128G, 128H, 128I, 128J or 128K. [3/2008] |
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| Penalty on refusing to answer questions or on giving false information or false document |
129.—(1) Any person who, being required by this Act to answer any question put to the person by any proper officer of customs, or to give any information or produce any document which may reasonably be required of the person by the officer and which it is in the person’s power to give —| (a) | refuses to answer the question or does not truly answer the question; | | (b) | refuses to give such information or produce such document; or | | (c) | furnishes as true information or document which the person knows or has reason to believe to be false, |
| shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both. |
| (2) When any such answer or any such information or any such document is proved to be untrue or incorrect in whole or in part, it is no defence to allege that such answer or such information or such document or any part thereof was made or furnished or produced inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant. |
| (3) Nothing in this section obliges a person to answer any question which would have a tendency to expose the person to a criminal charge or to a penalty or forfeiture. |
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| 130. [Repealed by Act 3 of 2008] |
| Evading duty by unauthorised modification of computer program or data |
131.—(1) Any person who, without the authority of the Director‑General —| (a) | destroys, damages, erases or otherwise manipulates data stored in, or used in connection with, a computer; | | (b) | introduces into, or records or stores in, a computer by any means data for the purpose of —| (i) | destroying, damaging, erasing or altering other data stored in that computer; or | | (ii) | interfering with, interrupting or obstructing the lawful use of, that computer or the data stored in that computer; or |
| | (c) | otherwise uses a computer, |
| the purpose or effect of which is to reduce, avoid or evade any liability to customs duty, excise duty or tax imposed or which would otherwise have been imposed by this Act, or to defeat any provision of this Act, shall be guilty of an offence and shall be liable — |
| (d) | on the first conviction to a fine of not less than 10 times the amount of the customs duty, excise duty or tax or $5,000 whichever is the lesser amount, and of not more than 20 times the amount of the customs duty, excise duty or tax or $5,000 whichever is the greater and where the amount of customs duty or excise duty cannot be ascertained, the penalty shall be a fine not exceeding $5,000; and | | (e) | on the second or subsequent conviction to the fine mentioned in sub‑paragraph (d) or to imprisonment for a term not exceeding 2 years or to both. |
| (2) In subsection (1), “data” includes any computer program or part of a computer program being a program, whether or not approved by the Director‑General, for use in relation to the computer service established under section 86. |
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| Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods |
| 132. Any person who knowingly advances or furnishes money for the purpose of establishing or conducting any business comprising the sale, purchase, hire, receiving, concealment, disposal or dealing of uncustomed goods shall be guilty of an offence and shall be liable on conviction to a fine of not less than $100,000 and not more than $1 million and shall also be liable to imprisonment for a term not exceeding 6 years. |
| Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor |
133.—(1) Any person who —| (a) | is in any way concerned in adding deleterious substances to any intoxicating liquor for consumption or for sale; or | | (b) | stores, keeps or has in the person’s possession any intoxicating liquor to which has been added deleterious substances, |
| shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both. |
| (2) The owner or occupier of any premises upon which any intoxicating liquor to which has been added deleterious substances is found or which has been used for the sale of such intoxicating liquor is deemed, until the contrary is proved, to have knowingly kept, used or permitted the use of the premises for such purposes. |
| (3) In any prosecution against a person for committing, attempting to commit or abetting an offence under this section, any intoxicating liquor to which has been added deleterious substances is deemed to have been so added with the person’s knowledge unless the contrary is proved by the person. |
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| Offence in connection with claims for drawback |
| 134. If any person obtains, attempts to obtain or abets in obtaining, or does anything whereby there might be obtained by any person, any amount by way of drawback of any duty in respect of any goods which is not lawfully payable or allowable in respect thereof or which is greater than the amount so payable or allowable, the person shall be guilty of an offence and shall be liable on conviction to a fine of 3 times the value of the goods or $5,000, whichever is the greater. |
| Penalty for possession of a still, etc. |
135. Every person other than a person licensed under —| (a) | section 63(1), or section 83(3) for manufacturing dutiable goods, who knowingly keeps or has in the person’s possession any still, utensil, apparatus, equipment or machinery for the manufacture of any dutiable goods; or | | (b) | section 66(1), or section 83(3) for bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any intoxicating liquors, who knowingly keeps or has in the person’s possession any utensil, apparatus, material or ingredient for bottling, blending, compounding or varying intoxicating liquor, |
| shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 18 months or to both. |
[3/2008] |
| Motor vehicle leaving Singapore without prescribed amount of motor fuel |
| 136.—(1) Except with the written permission of the Director‑General or an officer of customs authorised by the Director‑General for the purpose of this section, any person, being in charge of a motor vehicle registered under the Road Traffic Act 1961, who leaves or attempts to leave Singapore in that motor vehicle or with that motor vehicle in a vessel without such minimum amount of motor fuel in such of its fuel supply tanks as the Minister may by order prescribe shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $500. [25/2011; 29/2018] (2) For the purposes of subsection (1) —| (a) | where a motor vehicle is driven past the Customs gantry before the departure bay of the Immigration Checkpoint at any prescribed place, the person in charge of that motor vehicle is presumed, until the contrary is proved, to have attempted to leave Singapore in that motor vehicle or with that motor vehicle in a vessel, as the case may be; | | (b) | where a motor vehicle is fitted with an instrument or gauge which indicates or measures the amount of motor fuel in any fuel supply tank of the motor vehicle, the indication or measurement on that instrument or gauge is, until the contrary is proved, evidence of the amount of motor fuel in that fuel supply tank; | | (c) | the proper officer of customs may measure or otherwise ascertain the quantity of motor fuel carried in a fuel supply tank of any motor vehicle registered under the Road Traffic Act 1961. [25/2011] |
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| (3) To avoid doubt, written permission under subsection (1) may be given to enable a person to leave Singapore without contravening that subsection, after the person has attempted to leave Singapore in contravention of that subsection, and without affecting any liability of the person for such attempt. [29/2018] |
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| Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody |
137. Any person who —| (a) | assaults, abuses or obstructs any officer of customs or other public servant or any person acting in the officer’s or public servant’s aid or assistance, or duly employed for the prevention of offences under this Act in the execution of his or her duty or in the due seizing of any goods liable to seizure under this Act; | | (b) | rescues or endeavours to rescue, or causes to be rescued, anything which has been duly seized; | | (c) | before or after any seizure, staves, breaks or otherwise destroys any package or goods to prevent the seizure thereof or the securing of the same; or | | (d) | intentionally offers any resistance or illegal obstruction to the lawful apprehension of himself or herself or of any other person, or escapes or attempts to escape from any custody in which he or she is lawfully detained, or rescues or attempts to rescue any other person from any custody in which that person is lawfully detained, |
| shall be guilty of an offence and shall be liable — |
| (e) | on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 18 months or to both; and | | (f) | in the case of a second or subsequent conviction to a fine not exceeding $20,000 and to imprisonment for a term not exceeding 3 years. |
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| Penalty for offering or receiving bribes |
138.—(1) If any officer of customs or other person duly employed by the Singapore Customs —| (a) | makes any collusive seizure or delivers up or makes any agreement to deliver up or not to seize any vessel or aircraft or other means of conveyance, or any goods liable to seizure; | | (b) | accepts, agrees to accept, or attempts to obtain, any bribe, gratuity, recompense or reward for the neglect or non‑performance of his or her duty; or | | (c) | conspires or connives with any person to import or export or is in any way concerned in the importation or exportation of any dutiable goods for the purpose of seizing any vessel, aircraft or conveyance or any goods and obtaining any reward for such seizure or otherwise, |
| the officer or person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both, and is to be interdicted from holding office in the public service of the Government. |
| (2) Any person who gives or offers or promises to give or procures to be given any bribe, gratuity, recompense or reward to, or makes any collusive agreement with, any officer of customs or other person duly employed by the Singapore Customs to induce him or her in any way to neglect his or her duty or to do, conceal or connive at any act whereby any of the provisions of any other law relating to imports or to exports may be evaded, shall be guilty as an abettor and so punishable under this Act. |
| (3) Any officer of customs or other person duly employed by the Singapore Customs who is found when on duty to have in his or her possession any moneys in contravention of any written departmental regulations issued is presumed, until the contrary is proved, to have received the moneys in contravention of subsection (1)(b). |
| (4) If any officer of customs has reasonable suspicion that another officer of customs junior in rank to the firstmentioned officer of customs or any other person duly employed by the Singapore Customs has possession of any money received in contravention of subsection (1)(b), the firstmentioned officer of customs may search that officer or person. |
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| Penalty for offences not otherwise provided for |
| 139. Every omission or neglect to comply with, and every act done or attempted to be done contrary to, the provisions of this Act, or any breach of the conditions and restrictions subject to, or upon which, any licence or permit is granted under this Act, shall be an offence and in respect of any such offence for which no penalty is expressly provided the offender shall be liable to a fine not exceeding $5,000. |
| 140. Any person who attempts to commit any offence punishable under this Act, or abets the commission of the offence, shall be punished with the punishment provided for the offence. |
| Offences by bodies of persons and by agents and employees |
141.—(1) Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society or other body of persons or was purporting to act in that capacity shall be deemed to be guilty of that offence unless he or she proves that —| (a) | the offence was committed without his or her consent or connivance; and | | (b) | he or she exercised all such diligence to prevent the commission of the offence as he or she ought to have exercised, having regard to the nature of his or her functions in that capacity and to all the circumstances. |
(2) Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default, the person shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of any agent or employee, or of the agent’s employee, if the act, omission, neglect or default was committed —| (a) | by the employee in the course of his or her employment; or | | (b) | by the agent when acting on behalf of the person or by the agent’s employee when acting in the course of his or her employment in such circumstances that had the act, omission, neglect or default been committed by the agent, the agent’s principal would have been liable under this section. |
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| Action of officers no offence |
| 142. Nothing done by an officer of the Government in the course of his or her duties is deemed to be an offence under this Act. |
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