Penalties for false declaration

Under the Regulation of Imports and Exports Regulations, the penalty for making a false declaration in respect of any certificate of origin or certification is:

a. on the first conviction, a fine not exceeding S$100,000 or 3 times the value of the goods in respect of which the offence was committed, whichever is greater, or imprisonment for a term not exceeding 2 years or both;

and

b. on the second or subsequent conviction, a fine not exceeding S$200,000 or 4 times the value of the goods in respect of which the offence was committed, whichever is greater, or imprisonment for a term not exceeding 3 years or both.