Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Who may prosecute
113. Prosecutions, in respect of offences committed under this Act, may, with the authorisation of the Public Prosecutor, be conducted by a senior officer of customs or any officer of customs specially authorised in writing in that behalf by the Director‑General. [15/2010]
Jurisdiction of court
114. Despite any written law to the contrary, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act and has the power to impose the full penalty or punishment in respect of the offence.
Burden of proof
115. If, in any prosecution in respect of any goods seized for non‑payment of customs duties or excise duties or for any other cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises — ( a ) whether the customs duties or excise duties have been paid in respect of those goods; ( b ) whether they have been lawfully imported or lawfully landed, or lawfully manufactured; ( c ) whether any goods are exempt from customs duty or excise duty under section 13; ( d ) concerning the place from where those goods were brought; or ( e ) whether drawback has been lawfully claimed, in every such case the burden of proof thereof shall lie on the defendant in such prosecution.
Presumptions of possession of dutiable, prohibited or uncustomed goods
115A. —(1) Any person who is proved to have had in the person’s possession or custody or under the person’s control — ( a ) any thing containing any dutiable, prohibited or uncustomed goods; ( b ) the keys of any thing containing any dutiable, prohibited or uncustomed goods; ( c ) the keys of any place or premises or any part thereof in which any dutiable, prohibited or uncustomed goods are found; or ( d ) a document of title relating to any dutiable, prohibited or uncustomed goods or any other document intended for the delivery of any dutiable, prohibited or uncustomed goods, is, until the contrary is proved, presumed to have had those dutiable, prohibited or uncustomed goods in the person’s possession. (2) If any dutiable, prohibited or uncustomed goods are found in any ship or aircraft, it is, until the contrary is proved, presumed that those dutiable, prohibited or uncustomed goods have been imported in that ship or aircraft with the knowledge of the master or the commander or captain thereof. (3) If any dutiable, prohibited or uncustomed goods are found in any vehicle, it is, until the contrary is proved, presumed to be in the possession of the owner of the vehicle and of the person in charge of the vehicle for the time being. —(1) Any person who is proved to have had in the person’s possession or custody or under the person’s control — ( a ) any thing containing any dutiable, prohibited or uncustomed goods; ( b ) the keys of any thing containing any dutiable, prohibited or uncustomed goods; ( c ) the keys of any place or premises or any part thereof in which any dutiable, prohibited or uncustomed goods are found; or ( d ) a document of title relating to any dutiable, prohibited or uncustomed goods or any other document intended for the delivery of any dutiable, prohibited or uncustomed goods, is, until the contrary is proved, presumed to have had those dutiable, prohibited or uncustomed goods in the person’s possession. (2) If any dutiable, prohibited or uncustomed goods are found in any ship or aircraft, it is, until the contrary is proved, presumed that those dutiable, prohibited or uncustomed goods have been imported in that ship or aircraft with the knowledge of the master or the commander or captain thereof. (3) If any dutiable, prohibited or uncustomed goods are found in any vehicle, it is, until the contrary is proved, presumed to be in the possession of the owner of the vehicle and of the person in charge of the vehicle for the time being.
Proportional examination or testing of goods seized to be accepted by courts
116. —(1) When any goods suspected of being uncustomed or otherwise liable to seizure have been seized, it is sufficient to open, examine, and if necessary test the contents of such proportion of the goods seized as the proper officer of customs may determine. (2) The court is to presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened. —(1) When any goods suspected of being uncustomed or otherwise liable to seizure have been seized, it is sufficient to open, examine, and if necessary test the contents of such proportion of the goods seized as the proper officer of customs may determine. (2) The court is to presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.
Proof as to registration or licensing of vehicles, vessels and aircraft
117. —(1) Where, in any prosecution under this Act, it is relevant to ascertain particulars as to the registration or licensing of any vehicle, vessel or aircraft registered or licensed in Singapore or in Malaysia, a certificate purporting to be signed by the officer responsible under any written law for the time being in force in Singapore or in Malaysia or any part thereof for such registration or licensing is prima facie evidence as to all particulars concerning such registration or licensing contained therein. (2) The burden of proving the incorrectness of any particulars stated in the certificate is on the person denying the same. —(1) Where, in any prosecution under this Act, it is relevant to ascertain particulars as to the registration or licensing of any vehicle, vessel or aircraft registered or licensed in Singapore or in Malaysia, a certificate purporting to be signed by the officer responsible under any written law for the time being in force in Singapore or in Malaysia or any part thereof for such registration or licensing is prima facie evidence as to all particulars concerning such registration or licensing contained therein. (2) The burden of proving the incorrectness of any particulars stated in the certificate is on the person denying the same.
Analyst’s certificate
118. —(1) A certificate purporting to be signed by an analyst employed by such laboratory as the Director‑General may specify (called in this section an analyst) and purporting to be a report by the analyst upon any matter or thing duly submitted to the analyst for examination or analysis may be used as evidence in any proceedings for an offence under this Act on its production by the prosecution without proof of signature and is prima facie evidence of all matters contained therein. [3/2008] (2) Where the accused person desires to examine an analyst on the analyst’s report, the accused person may require the court to summon that analyst to give evidence and the court is to then summon that analyst as a witness for the prosecution. (3) An analyst is bound to state the truth in a report made under the analyst’s hand. —(1) A certificate purporting to be signed by an analyst employed by such laboratory as the Director‑General may specify (called in this section an analyst) and purporting to be a report by the analyst upon any matter or thing duly submitted to the analyst for examination or analysis may be used as evidence in any proceedings for an offence under this Act on its production by the prosecution without proof of signature and is prima facie evidence of all matters contained therein. [3/2008] (2) Where the accused person desires to examine an analyst on the analyst’s report, the accused person may require the court to summon that analyst to give evidence and the court is to then summon that analyst as a witness for the prosecution. (3) An analyst is bound to state the truth in a report made under the analyst’s hand.
Imprisonment for non-payment of fine
119. Despite the provisions of the Criminal Procedure Code 2010, the period of imprisonment imposed by any court in respect of the non-payment of any fine under this Act, or in respect of the default of a sufficient distress to satisfy any such fine, is such period as in the opinion of the court will satisfy the justice of the case, but must not exceed in any case the maximum fixed by the following scale: Where the fine The period may extend to does not exceed $50 2 months exceeds $50 but does not exceed $100 4 months exceeds $100 but does not exceed $200 6 months with one additional month for every $100 after the first $200 of the fine until a maximum period of 6 years is reached.
Manner of seizure not to be inquired into on trial before court or on appeal to Supreme Court
120. On any trial before any court and in any proceedings on appeal in the Supreme Court, relating to the seizure of goods subject to forfeiture under this Act, the court is to proceed to the trial or hear the appeal on the merits of the case only, without inquiring into the manner or form of making any seizure, except insofar as the manner and form of seizure may be evidence on such merits.
Protection of informers from discovery
121. —(1) Subject to this section, no witness in any civil or criminal proceedings is obliged or permitted to disclose the name or address of an informer or the substance of the information received from the informer or to state any matter which might lead to the informer’s discovery. (2) If any books, documents or papers which are in evidence or liable to inspection in any civil or criminal proceedings contain any entry in which any informer is named or described or which might lead to the informer’s discovery, the court is to cause all such passages to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery. (3) If, on the trial for any offence under this Act, the court, after full inquiry into the case, believes that the informer wilfully made in the informer’s complaint a material statement which the informer knew or believed to be false or did not believe to be true, or if in any other proceedings the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer, it is lawful for the court to require the production of the original complaint, if in writing, and permit inquiry, and require full disclosure, concerning the informer. —(1) Subject to this section, no witness in any civil or criminal proceedings is obliged or permitted to disclose the name or address of an informer or the substance of the information received from the informer or to state any matter which might lead to the informer’s discovery. (2) If any books, documents or papers which are in evidence or liable to inspection in any civil or criminal proceedings contain any entry in which any informer is named or described or which might lead to the informer’s discovery, the court is to cause all such passages to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery. (3) If, on the trial for any offence under this Act, the court, after full inquiry into the case, believes that the informer wilfully made in the informer’s complaint a material statement which the informer knew or believed to be false or did not believe to be true, or if in any other proceedings the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer, it is lawful for the court to require the production of the original complaint, if in writing, and permit inquiry, and require full disclosure, concerning the informer.
Goods liable to seizure liable to forfeiture
122. —(1) All goods liable to seizure under the provisions of this Act are liable to forfeiture. (2) In this section and sections 123, 124 and 127, “goods” includes receptacles, packages, vehicles, vessels not exceeding 200 tons net registered tonnage and aircraft, other than aircraft engaged on international carriage. —(1) All goods liable to seizure under the provisions of this Act are liable to forfeiture. (2) In this section and sections 123, 124 and 127, “goods” includes receptacles, packages, vehicles, vessels not exceeding 200 tons net registered tonnage and aircraft, other than aircraft engaged on international carriage.
Court to order disposal of goods seized
123. —(1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which the prosecution with regard thereto has been held. (2) An order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the goods were the subject matter of, or were used in the commission of, the offence, even though no person may have been convicted of the offence. (3) All goods forfeited must be delivered to a proper officer of customs and must be disposed of in accordance with the directions of the Director‑General. —(1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which the prosecution with regard thereto has been held. (2) An order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the goods were the subject matter of, or were used in the commission of, the offence, even though no person may have been convicted of the offence. (3) All goods forfeited must be delivered to a proper officer of customs and must be disposed of in accordance with the directions of the Director‑General.
Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month
124. —(1) If there is no prosecution with regard to any goods seized under this Act, the goods are to be taken and deemed to be forfeited at the expiry of one month from the date of seizure unless a claim thereto is made before that date in the manner provided in this section. (2) Any person asserting that the person is the owner of the goods may personally or by the person’s agent authorised in writing give written notice to a senior officer of customs that the person claims the goods. (3) On receipt of the notice, the senior officer of customs must refer the claim to the Director‑General who may direct that the goods be released or may direct the senior officer of customs, by information in the prescribed form, to refer the matter to a District Judge or a Magistrate for his or her decision. (4) The District Judge or the Magistrate shall issue a summons requiring the person asserting that the person is the owner of the goods and the person from whom they were seized, if the person is known, to appear before the District Judge or the Magistrate. (5) Upon the person’s appearance or default to appear, due service of the summons being proved, the District Judge or the Magistrate shall proceed to the examination of the matter and on proof that an offence under this Act has been committed and that the goods were the subject matter, or were used in the commission, of the offence, shall order the goods to be forfeited or may in the absence of such proof order their release. (6) In any proceedings under subsection (5), section 115 applies to the person asserting that the person is the owner of the goods and to the person from whom they were seized as if the owner or person had been the defendant in a prosecution under this Act. —(1) If there is no prosecution with regard to any goods seized under this Act, the goods are to be taken and deemed to be forfeited at the expiry of one month from the date of seizure unless a claim thereto is made before that date in the manner provided in this section. (2) Any person asserting that the person is the owner of the goods may personally or by the person’s agent authorised in writing give written notice to a senior officer of customs that the person claims the goods. (3) On receipt of the notice, the senior officer of customs must refer the claim to the Director‑General who may direct that the goods be released or may direct the senior officer of customs, by information in the prescribed form, to refer the matter to a District Judge or a Magistrate for his or her decision. (4) The District Judge or the Magistrate shall issue a summons requiring the person asserting that the person is the owner of the goods and the person from whom they were seized, if the person is known, to appear before the District Judge or the Magistrate. (5) Upon the person’s appearance or default to appear, due service of the summons being proved, the District Judge or the Magistrate shall proceed to the examination of the matter and on proof that an offence under this Act has been committed and that the goods were the subject matter, or were used in the commission, of the offence, shall order the goods to be forfeited or may in the absence of such proof order their release. (6) In any proceedings under subsection (5), section 115 applies to the person asserting that the person is the owner of the goods and to the person from whom they were seized as if the owner or person had been the defendant in a prosecution under this Act.
Conviction under other law
125. Nothing in this Act is deemed to prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law for the time being in force in Singapore, except that a person must not be punished more than once for the same offence.
Customs ticket notice
125A. —(1) Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to which this section applies, the officer may, in lieu of applying to a court for a summons, immediately serve upon that person a prescribed notice requiring that person to attend at the court described, at the hour and on the date specified in the notice. [25/2011] (2) A duplicate of the notice must be prepared by the officer of customs and, if so required by a court, produced to the court. [25/2011] (3) The notice may be served on the person alleged to have committed the offence in the manner provided by section 92(1). [25/2011] (4) On an accused person appearing before a court pursuant to such a notice, the court is to take cognizance of the offence alleged and proceed as though the person were produced before it in pursuance of section 153 of the Criminal Procedure Code 2010. [25/2011] (5) If a person, upon whom such a notice has been served, fails to appear before a court in person or by counsel in accordance therewith, the court may, if satisfied that the notice was duly served, issue a warrant for the arrest of the person unless, in the case of an offence which may be compounded, that person has before that date been permitted to compound the offence. [25/2011] (6) Upon a person arrested pursuant to a warrant issued under subsection (5) being produced before a court, the court is to proceed as though the person were produced before it in pursuance of section 153 of the Criminal Procedure Code 2010. [Act 31 of 2022 wef 01/11/2022] (7) [ Deleted by Act 31 of 2022 wef 01/11/2022 ] (8) A senior officer of customs or an officer empowered with the power of senior officer of customs may, at any time before the date specified in the notice, cancel the notice. [25/2011] —(1) Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to which this section applies, the officer may, in lieu of applying to a court for a summons, immediately serve upon that person a prescribed notice requiring that person to attend at the court described, at the hour and on the date specified in the notice. [25/2011] (2) A duplicate of the notice must be prepared by the officer of customs and, if so required by a court, produced to the court. [25/2011] (3) The notice may be served on the person alleged to have committed the offence in the manner provided by section 92(1). [25/2011] (4) On an accused person appearing before a court pursuant to such a notice, the court is to take cognizance of the offence alleged and proceed as though the person were produced before it in pursuance of section 153 of the Criminal Procedure Code 2010. [25/2011] (5) If a person, upon whom such a notice has been served, fails to appear before a court in person or by counsel in accordance therewith, the court may, if satisfied that the notice was duly served, issue a warrant for the arrest of the person unless, in the case of an offence which may be compounded, that person has before that date been permitted to compound the offence. [25/2011] (6) Upon a person arrested pursuant to a warrant issued under subsection (5) being produced before a court, the court is to proceed as though the person were produced before it in pursuance of section 153 of the Criminal Procedure Code 2010. [Act 31 of 2022 wef 01/11/2022] (7) [ Deleted by Act 31 of 2022 wef 01/11/2022 ] (8) A senior officer of customs or an officer empowered with the power of senior officer of customs may, at any time before the date specified in the notice, cancel the notice. [25/2011]
Composition of offences
126. —(1) Any senior officer of customs may compound any offence under this Act that is prescribed to be a compoundable offence by collecting from the person reasonably suspected of having committed the offence a sum not exceeding $5,000. (2) On payment of the sum of money, the person reasonably suspected of having committed an offence, if in custody, must be discharged, any properties seized must be released and no further proceedings are to be taken against that person or property unless the property consists of goods the import of which is absolutely prohibited under section 38 or of goods manufactured in Singapore without a licence in contravention of this Act, in which case the goods are to be forfeited. —(1) Any senior officer of customs may compound any offence under this Act that is prescribed to be a compoundable offence by collecting from the person reasonably suspected of having committed the offence a sum not exceeding $5,000. (2) On payment of the sum of money, the person reasonably suspected of having committed an offence, if in custody, must be discharged, any properties seized must be released and no further proceedings are to be taken against that person or property unless the property consists of goods the import of which is absolutely prohibited under section 38 or of goods manufactured in Singapore without a licence in contravention of this Act, in which case the goods are to be forfeited.
No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
127. No person is, in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, entitled to the costs of the proceedings or to any damages or other relief other than an order for the return of the goods or the payment of their value unless the seizure was made without reasonable or probable cause.
Procedure governing seizure of computer, etc., other than certain goods
127A. —(1) Subject to subsection (2), sections 370, 371 and 372 of the Criminal Procedure Code 2010 apply, with the necessary modifications, when any officer of customs or auxiliary police officer seizes any computer or associated device, mobile communication device or cash under any provision of this Act. (2) Subsection (1) does not apply to computers or associated devices, or mobile communication devices, that are goods — ( a ) in respect of which there has been committed, or there is reasonable cause to suspect that there has been committed, any offence under this Act or any breach of the provisions of this Act or of any restriction or condition subject to or upon which any licence or permit has been granted; and ( b ) that are seized under any provision of this Act. [Act 6 of 2025 wef 01/04/2025] —(1) Subject to subsection (2), sections 370, 371 and 372 of the Criminal Procedure Code 2010 apply, with the necessary modifications, when any officer of customs or auxiliary police officer seizes any computer or associated device, mobile communication device or cash under any provision of this Act. (2) Subsection (1) does not apply to computers or associated devices, or mobile communication devices, that are goods — ( a ) in respect of which there has been committed, or there is reasonable cause to suspect that there has been committed, any offence under this Act or any breach of the provisions of this Act or of any restriction or condition subject to or upon which any licence or permit has been granted; and ( b ) that are seized under any provision of this Act. [Act 6 of 2025 wef 01/04/2025]
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