1. This Act is the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992.
Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992
An Act to provide for the confiscation of benefits derived from, and to combat, corruption, drug dealing and other serious crimes and for purposes connected therewith.[44/2007; 21/2014]
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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗
PART 1 — PRELIMINARY
2.—(1) In this Act, unless the context otherwise requires —“authorised officer” means —(a)
any officer of the Bureau;
(b)
any special investigator of the Corrupt Practices Investigation Bureau appointed under section 3(2) of the Prevention of Corruption Act 1960;
(c)
any Commercial Affairs Officer appointed under section 64 of the Police Force Act 2004;
(d)
any police officer; and
(e)
any other person authorised in writing by the Minister for the purposes of this Act;
“bank” means a bank licensed under the Banking Act 1970;
“charging order” means an order made under section 20(1);
“confiscation order” means an order made under section 6 or 7;
“corresponding law” means a law of a foreign country or part thereof providing for the control or regulation, in that country or part thereof, of —(a)
the production, supply, use, export and import of drugs and other substances in accordance with the provisions of the Single Convention on Narcotic Drugs signed at New York on 30 March 1961;
(b)
the production, supply, use, export and import of dangerous or otherwise harmful drugs pursuant to any treaty, convention or other agreement or arrangement to which the government of that country and the Government of Singapore are for the time being parties; or
(c)
the benefits of trafficking in the drugs or substances mentioned in paragraph (a) or (b);
“criminal conduct” means doing or being concerned in, whether in Singapore or elsewhere, any act constituting a serious offence or a foreign serious offence;
“dealing with property” is to be construed in accordance with section 19(7);
“defendant” means a person against whom proceedings have been instituted for a drug dealing offence or a serious offence, as the case may be, or offences whether or not the person has been convicted thereof;
“drug dealing” means doing or being concerned in, whether in Singapore or elsewhere, any act constituting a drug dealing offence or a foreign drug dealing offence;
“drug dealing offence” means —(a)
any offence specified in the First Schedule;
(b)
conspiracy to commit any such offence;
(c)
inciting another to commit any such offence;
(d)
attempting to commit any such offence; or
(e)
aiding, abetting, counselling or procuring the commission of any such offence;
“employer”, in relation to a legal counsel, includes —(a)
if the employer is one of a number of corporations that are related to each other under section 6 of the Companies Act 1967 — every corporation so related as if the legal counsel is also employed by each of the related corporations; and
(b)
if the employer is a public agency within the meaning of section 128A(6) of the Evidence Act 1893 and the legal counsel is required as part of his or her duties of employment or appointment to provide legal advice or assistance in connection with the application of the law or any form of resolution of legal dispute to any other public agency or agencies — the other public agency or agencies as if the legal counsel is also employed by the other public agency or each of the other public agencies;
“financial institution” has the meaning given by section 2 of the Financial Services and Markets Act 2022, and includes a VCC;[Act 18 of 2022 wef 28/04/2023]
“foreign country” means any country or territory outside Singapore;
“foreign court” means a court of competent jurisdiction in a foreign country which is a party to any treaty, memorandum of understanding or agreement for the control of narcotic drugs or for assistance in criminal matters to which Singapore is also a party;
“foreign drug dealing offence” means an offence against a corresponding law that consists of or includes conduct which, if the conduct had occurred in Singapore, would have constituted a drug dealing offence;
“foreign serious offence” —(a)
means an offence (other than a foreign drug dealing offence) against the law of a foreign country or part thereof that consists of or includes conduct which, if the conduct had occurred in Singapore, would have constituted a serious offence; and
(b)
includes any offence specified in the Third Schedule;[Act 24 of 2024 wef 14/11/2024]
[Deleted by Act 24 of 2024 wef 14/11/2024]
“gift caught by this Act” is to be construed in accordance with section 15(7) or (8);
“interest”, in relation to property, includes any right;
“legal counsel” has the meaning given by section 3(7) of the Evidence Act 1893;
“making a gift” is to be construed in accordance with section 15(9);
“material” includes any book, document or other record in any form, and any container or article relating thereto;
“Monetary Authority of Singapore” means the Monetary Authority of Singapore established under section 3 of the Monetary Authority of Singapore Act 1970;
“officer of customs” has the meaning given by the Customs Act 1960;
“officer of the Bureau” means the Director or any officer of the Central Narcotics Bureau appointed under section 3 of the Misuse of Drugs Act 1973;
“possession”, in relation to any property, means actual or constructive possession of the property;
“property” means money and all other property, movable or immovable, including things in action and other intangible or incorporeal property;
“realisable property” means —(a)
any property held by the defendant; and
(b)
any property held by a person to whom the defendant has, directly or indirectly, made a gift caught by this Act;
“Registrar” means, in relation to proceedings in —(a)
the General Division of the High Court — the Registrar, Deputy Registrar or Assistant Registrar of the Supreme Court; and
(b)
a District Court or a Magistrate’s Court — the Registrar or Deputy Registrar of the State Courts;
“restraint order” means an order made under section 19(1);
“serious offence” means —(a)
any of the offences specified in the Second Schedule;
(b)
conspiracy to commit any of those offences;
(c)
inciting others to commit any of those offences;
(d)
attempting to commit any of those offences; or
(e)
aiding, abetting, counselling or procuring the commission of any of those offences;
“serious scam offence” means —(a)
any of the offences specified in the Fourth Schedule;
(b)
conspiracy to commit any of those offences;
(c)
inciting others to commit any of those offences;
(d)
attempting to commit any of those offences; or
(e)
aiding, abetting, counselling or procuring the commission of any of those offences;[Act 21 of 2025 wef 30/12/2025]
“Suspicious Transaction Reporting Officer” means an authorised officer —(a)
who has been appointed by the Minister as a Suspicious Transaction Reporting Officer for the purposes of this Act; and
(b)
who has his or her appointment as a Suspicious Transaction Reporting Officer published in the Gazette;
“value of gift” is to be construed in accordance with section 15;
“value of property” is to be construed in accordance with section 15(2);
“VCC” means a VCC or variable capital company as defined in section 2(1) of the Variable Capital Companies Act 2018.[42/2001; 4/2003; 24/2004; 44/2007; 11/2013; 5/2014; 21/2014; 44/2018; 40/2019]
(2) For the purposes of this Act —(a)
property is held by any person if the person holds any interest in it;
(b)
references to property held by a person include a reference to property vested in the person’s trustee in bankruptcy or liquidator;
(c)
references to an interest held by a person beneficially in property include a reference to an interest which would be held by the person beneficially if the property were not so vested in the person’s trustee in bankruptcy or liquidator;
(d)
property is transferred by one person to another if the first person transfers or grants to the other any interest in the property;
(e)
proceedings for an offence are instituted in Singapore when a person is produced and charged in court with the offence;
(f)
proceedings in Singapore for a drug dealing offence or a serious offence (as the case may be) are concluded on the occurrence of one of the following events:(i)
the discontinuance of the proceedings;
(ii)
the acquittal of the defendant;
(iii)
the quashing of the defendant’s conviction for the offence;
(iv)
the grant of the President’s pardon in respect of the defendant’s conviction for the offence;
(v)
the satisfaction of a confiscation order made in the proceedings (whether by payment of the amount due under the order or by the defendant serving imprisonment in default); and
(g)
an order is subject to appeal as long as an appeal or further appeal is pending against the order or (if it was made on a conviction) against the conviction; and for this purpose, an appeal or further appeal is to be treated as pending (where one is competent but has not been brought) until the expiration of the time for bringing the appeal.[21/2014]
3.—(1) For the purposes of this Act, an item is subject to legal privilege if —(a)
it is a communication made between a lawyer and a client, or a legal counsel acting as such and his or her employer, in connection with the lawyer giving legal advice to the client or the legal counsel giving legal advice to the employer, as the case may be;
(b)
it is a communication made between 2 or more lawyers acting for a client, or 2 or more legal counsel acting as such for their employer, in connection with one or more of the lawyers giving legal advice to the client or one or more of the legal counsel giving legal advice to the employer, as the case may be;
(c)
it is a communication made —(i)
between a client, or an employer of a legal counsel, and another person;
(ii)
between a lawyer acting for a client and either the client or another person; or
(iii)
between a legal counsel acting as such for his or her employer and either the employer or another person,
in connection with, and for the purposes of, any legal proceedings (including anticipated or pending legal proceedings) in which the client or employer (as the case may be) is or may be, or was or might have been, a party;
(d)
it is an item, or a document (including its contents), that is enclosed with or referred to in any communication in paragraph (a) or (b) and that is made or prepared by any person in connection with a lawyer or legal counsel, or one or more of the lawyers or legal counsel, in either paragraph giving legal advice to the client or the employer of the legal counsel, as the case may be; or
(e)
it is an item, or a document (including its contents), that is enclosed with or referred to in any communication in paragraph (c) and that is made or prepared by any person in connection with, and for the purposes of, any legal proceedings (including anticipated or pending legal proceedings) in which the client or the employer of the legal counsel (as the case may be) is or may be, or was or might have been, a party,
but it is not any such communication, item or document that is made, prepared or held with the intention of furthering a criminal purpose.
[21/2014]
(2) In this section —“client”, in relation to a lawyer, includes an agent of or other person representing a client and, if a client has died, a personal representative of the client;
“employer”, in relation to a legal counsel, includes —(a)
if the employer is one of a number of corporations that are related to each other under section 6 of the Companies Act 1967 — every corporation so related as if the legal counsel is also employed by each of the related corporations;
(b)
if the employer is a public agency within the meaning of section 128A(6) of the Evidence Act 1893 and the legal counsel is required as part of his or her duties of employment or appointment to provide legal advice or assistance in connection with the application of the law or any form of resolution of legal dispute to any other public agency or agencies — the other public agency or agencies as if the legal counsel is also employed by the other public agency or each of the other public agencies; and
(c)
an employee or officer of the employer;
“lawyer” means an advocate and solicitor, and includes an interpreter or other person who works under the supervision of an advocate and solicitor;
“legal counsel” means a legal counsel as defined in section 3(7) of the Evidence Act 1893, and includes an interpreter or other person who works under the supervision of a legal counsel.[2A
[21/2014]
4.—(1) This Act applies to any drug dealing offence or foreign drug dealing offence whether committed before or after 30 November 1993.[21/2014]
(2) Nothing in this Act imposes any duty or confer any power on any court in or in connection with any proceedings under this Act against a person for a drug dealing offence in respect of which the person has been convicted by a court before 30 November 1993.[21/2014]
(3) This Act applies to any serious offence or foreign serious offence whether committed before or after 13 September 1999.
(4) Nothing in this Act imposes any duty or confers any power on any court in connection with any proceedings under this Act against a person for a serious offence in respect of which the person has been convicted by a court before 13 September 1999.
(5) This Act applies to any property, whether it is situated in Singapore or elsewhere.[3
5.—(1) There is to be an office of the Government called the Suspicious Transaction Reporting Office which is responsible for —(a)
the receipt and analysis of —(i)
any thing disclosed to a Suspicious Transaction Reporting Officer pursuant to a requirement under subsection (3) or pursuant to section 45(1);
(ii)
any report under section 60 given to a Suspicious Transaction Reporting Officer under section 60(4) or forwarded to a Suspicious Transaction Reporting Officer under section 61;
(iii)
any report under section 62 given to a Suspicious Transaction Reporting Officer under section 62(4);
(iv)
any cash transaction report submitted to a Suspicious Transaction Reporting Officer under section 68(1);
(v)
any cash transaction report filed with a Suspicious Transaction Reporting Officer under any regulations made under section 200 of the Casino Control Act 2006;
(vi)
any cash transaction report submitted to a Suspicious Transaction Reporting Officer under section 17 of the Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Act 2019;[Act 19 of 2023 wef 01/04/2024]
[Act 6 of 2024 wef 01/05/2024]
(vii)
any cash transaction report submitted to a Suspicious Transaction Reporting Officer under section 74A of the Pawnbrokers Act 2015;[Act 24 of 2024 wef 14/11/2024]
(viii)
any information accessed by a Suspicious Transaction Reporting Officer under section 28L(4) of the Financial Services and Markets Act 2022;[Act 19 of 2023 wef 01/04/2024]
[Act 24 of 2024 wef 14/11/2024]
(ix)
any information disclosed to a Suspicious Transaction Reporting Officer under section 16A of the Free Trade Zones Act 1966;[Act 24 of 2024 wef 14/11/2024]
(x)
any information disclosed to a Suspicious Transaction Reporting Officer under section 6 of the Goods and Services Tax Act 1993;[Act 24 of 2024 wef 14/11/2024]
(xi)
any information disclosed to a Suspicious Transaction Reporting Officer under section 6 of the Income Tax Act 1947; and[Act 24 of 2024 wef 14/11/2024]
(xii)
any information disclosed to a Suspicious Transaction Reporting Officer under section 31 of the Regulation of Imports and Exports Act 1995; and[Act 24 of 2024 wef 14/11/2024]
(b)
subject to any prohibition or restriction under any written law, the dissemination of the results of any such analysis.[Act 24 of 2024 wef 14/11/2024]
[21/2014; 7/2019]
(2) There is to be attached to the Suspicious Transaction Reporting Office such number of Suspicious Transaction Reporting Officers as appear to the Minister to be necessary for the performance of the responsibilities of the Suspicious Transaction Reporting Office.[21/2014]
(3) A Suspicious Transaction Reporting Officer who is attached to the Suspicious Transaction Reporting Office may require any person to disclose any document or information for the purposes of an analysis mentioned in subsection (1).[21/2014]
(4) Where a person discloses any document or information to a Suspicious Transaction Reporting Officer pursuant to a requirement under subsection (3) —(a)
the disclosure is not to be treated as a breach of any restriction against the disclosure imposed by law, contract or rules of professional conduct; and
(b)
the person shall not be liable for any loss arising out of the disclosure or any act or omission in consequence of the disclosure.[3A
[21/2014]
PART 2 — CONFISCATION OF BENEFITS OF DRUG DEALING OR CRIMINAL CONDUCT
6.—(1) Subject to section 30, where a defendant is convicted of one or more drug dealing offences, the court must, on the application of the Public Prosecutor, make a confiscation order against the defendant in respect of benefits derived by the defendant from drug dealing if the court is satisfied that those benefits have been so derived.[21/2014]
(2) If the court is satisfied that benefits have been derived by the defendant from drug dealing, the court must, at any time after sentencing or otherwise dealing with the defendant in respect of the offence or any of the offences concerned (as the case may be), determine in accordance with section 13 the amount to be recovered in the defendant’s case by virtue of this section.[21/2014]
(3) The court must not take into account any application or proposed application for a confiscation order in determining the appropriate sentence or other manner of dealing with the defendant in respect of the drug dealing offences concerned.[21/2014]
(4) Where the court which convicted the defendant is for any reason unable to determine the amount to be recovered under subsection (2), the determination and confiscation order (if any) may be made by the Registrar.
(5) Any relevant evidence admitted in the proceedings against the defendant for the drug dealing offence concerned is to be, if the court or the Registrar thinks fit, taken into account in determining the amount to be recovered under subsection (2) or (4).[21/2014]
(6) Subject to section 31, for the purposes of this Act, a person who holds or has at any time (whether before or after 30 November 1993) held any property or any interest therein disproportionate to the person’s known sources of income, the holding of which cannot be explained to the satisfaction of the court, is until the contrary is proved presumed to have derived benefits from drug dealing.[21/2014]
(7) Any expenditure by a person mentioned in subsection (6) (whether incurred before or after 30 November 1993) is, until the contrary is proved, presumed to have been met out of the person’s benefits derived from drug dealing.[21/2014]
(8) The presumption referred to in subsection (6) or (7) is not rebutted merely by adducing proof to the effect that the property or interest therein was derived from criminal conduct.
(9) To avoid doubt, a District Court or Magistrate’s Court may make a confiscation order under subsection (1) in respect of the full amount determined in accordance with section 13 to be the value of the benefits derived by the defendant from drug dealing.[51/2018]
(10) In this section, a reference to property or interest in property includes a reference to income accruing from such property or interest.[4
[Act 24 of 2024 wef 14/11/2024]
7.—(1) Subject to section 30, where a defendant is convicted of one or more serious offences, the court must, on the application of the Public Prosecutor, make a confiscation order against the defendant in respect of benefits derived by the defendant from criminal conduct if the court is satisfied that those benefits have been so derived.
(2) If the court is satisfied that benefits have been derived by the defendant from criminal conduct, the court must, at any time after sentencing or otherwise dealing with the defendant in respect of the offence or any of the offences concerned (as the case may be), determine in accordance with section 13 the amount to be recovered in the defendant’s case by virtue of this section.
(3) The court must not take into account any application or proposed application for a confiscation order in determining the appropriate sentence or other manner of dealing with the defendant in respect of the serious offences concerned.
(4) Where the court which convicted the defendant is for any reason unable to determine the amount to be recovered under subsection (2), the determination and confiscation order (if any) may be made by the Registrar.
(5) Any relevant evidence admitted in the proceedings against the defendant for the serious offence concerned is to be, if the court or the Registrar thinks fit, taken into account in determining the amount to be recovered under subsection (2) or (4).
(6) Without affecting section 31, for the purposes of this Act, a person who holds or has at any time (whether before or after 13 September 1999) held any property or any interest in any property (including income accruing from the property or interest) disproportionate to the person’s known sources of income, the holding of which cannot be explained to the satisfaction of the court, is, until the contrary is proved, presumed to have derived benefits from criminal conduct.
(7) For the purposes of subsection (6), any expenditure by a person mentioned in that subsection (whether incurred before or after 13 September 1999) is, until the contrary is proved, presumed to have been met out of the person’s benefits derived from criminal conduct.
(8) The presumption referred to in subsection (6) is not rebutted merely by adducing proof to the effect that the property or interest in the property (including income accruing from that property or interest) was derived from drug dealing.[21/2014]
(9) To avoid doubt, a District Court or Magistrate’s Court may make a confiscation order under subsection (1) in respect of the full amount determined in accordance with section 13 to be the value of the benefits derived by the defendant from criminal conduct.[5
[51/2018]
8. Subject to sections 10(2), 11(2) and 31(5) and (6) (whichever is applicable), a confiscation order under section 6 or 7 (as the case may be) may be made against a person in relation to any act despite the fact that a confiscation order under Part 9 of the Organised Crime Act 2015 has been made against that person in relation to the same act.[5A
[26/2015]
9.—(1) Where the defendant has been charged with or convicted of a drug dealing offence or a serious offence, the court or the Registrar may make an order that —(a)
if the defendant is represented by an advocate and solicitor — the defendant must not be present in person in any proceedings under this Act; or
(b)
the defendant must appear in any proceedings under this Act through live video or live television link (whether or not the defendant is represented by an advocate and solicitor).[21/2014]
(2) Where an order is made under subsection (1)(b), section 62A of the Evidence Act 1893 applies, with the necessary modifications, as if the defendant were a witness.[6
10.—(1) Subject to section 31, for the purposes of this Act —(a)
the benefits derived by any person from drug dealing are any property or interest in any property (including income accruing from the property or interest) held by the person at any time, whether before or after 30 November 1993, being property or interest disproportionate to the person’s known sources of income and the holding of which cannot be explained to the satisfaction of the court; and
(b)
the value of the benefits derived by the person from drug dealing is the aggregate of the values of the properties and interests in the properties mentioned in paragraph (a).[21/2014]
(2) For the purpose of assessing the value of the benefits derived by the defendant from drug dealing in a case where a confiscation order or a confiscation order under Part 9 of the Organised Crime Act 2015, has previously been made against the defendant, the court is to leave out of account any such benefits of drug dealing or criminal conduct that are shown to the court to have been taken into account in determining the amount to be recovered under that order.[7
[21/2014; 26/2015]
11.—(1) Without affecting section 31, for the purposes of this Act —(a)
the benefits derived by any person from criminal conduct, are any property or interest in any property (including income accruing from the property or interest) held by the person at any time, whether before or after 13 September 1999, being property or interest in property disproportionate to the person’s known sources of income, and the holding of which cannot be explained to the satisfaction of the court; and
(b)
the value of the benefits derived by the person from criminal conduct, is the aggregate of the values of the properties and interests in the properties mentioned in paragraph (a).
(2) For the purpose of assessing the value of the benefits derived by the defendant from criminal conduct, in a case where a confiscation order, a confiscation order under Part 9 of the Organised Crime Act 2015, or an order made under section 13 of the Prevention of Corruption Act 1960 has previously been made against the defendant, the court is to leave out of account any such benefits derived from drug dealing or criminal conduct (as the case may be) that are shown to the court to have been taken into account in determining the amount to be recovered under that order.[8
[21/2014; 26/2015]
12.—(1) Where —(a)
there is tendered to the court by the prosecution a statement as to any matters relevant to the determination whether benefits have been derived by the defendant from drug dealing or from criminal conduct (as the case may be) or to the assessment of the value of those benefits; and
(b)
the defendant accepts to any extent any allegation in the statement,
the court may, for the purposes of that determination and assessment, treat the defendant’s acceptance as conclusive of the matters to which it relates.
[21/2014]
(2) Where —(a)
a statement is tendered under subsection (1)(a); and
(b)
the court is satisfied that a copy of that statement has been served on the defendant,
the court may require the defendant to indicate to what extent the defendant accepts each allegation in the statement and, so far as the defendant does not accept any such allegation, to indicate any matters the defendant proposes to rely on.
(3) If the defendant fails in any respect to comply with a requirement under subsection (2), the defendant may be treated for the purposes of this section as accepting every allegation in the statement apart from any allegation in respect of which the defendant has complied with the requirement.
(4) Where —(a)
there is tendered to the court by the defendant a statement as to any matters relevant to determining the amount that might be realised at the time the confiscation order is made; and
(b)
the prosecution accepts to any extent any allegation in the statement,
the court may, for the purposes of that determination, treat the acceptance by the prosecution as conclusive of the matters to which it relates.
(5) An allegation may be accepted or a matter indicated for the purposes of this section either —(a)
orally before the court; or
(b)
in writing.
(6) No acceptance by the defendant under this section that benefits have been derived by the defendant from drug dealing or from criminal conduct (as the case may be) is admissible in evidence in any proceedings for an offence.[9
[21/2014]
13.—(1) Subject to subsection (3), the amount to be recovered from the defendant under the confiscation order is the amount the court assesses to be the value of the benefits derived by the defendant from drug dealing or from criminal conduct, as the case may be.[21/2014]
(2) If the court is satisfied as to any matter relevant for determining the amount that might be realised at the time the confiscation order is made (whether by an acceptance under section 12 or otherwise), the court may issue a certificate giving its opinion as to the matters concerned and is to do so if satisfied as mentioned in subsection (3).
(3) If the court is satisfied that the amount that might be realised at the time the confiscation order is made is less than the amount the court assesses to be the value of the benefits derived by the defendant from drug dealing or from criminal conduct (as the case may be) the amount to be recovered from the defendant under the confiscation order is the amount appearing to the court to be the amount that might be so realised.[21/2014]
(4) If, on an application made in accordance with subsection (5), the court is satisfied that the amount that might be realised in the case of the person in question is greater than the amount taken into account in making the confiscation order (whether it was greater than was thought when the order was made or has subsequently increased), the court is to issue a certificate to that effect, giving its reasons.
(5) An application under subsection (4) may be made either by the Public Prosecutor or by a receiver appointed under section 19 or 22 in relation to the realisable property of the person in question.
(6) Where a certificate has been issued under subsection (4), the Public Prosecutor may apply to the court for an increase in the amount to be recovered under the confiscation order.
(7) On an application mentioned in subsection (6), the court may —(a)
substitute for that amount such amount (not exceeding the amount assessed as the value mentioned in subsection (1)) as appears to the court to be appropriate having regard to the amount now shown to be realisable; and
(b)
increase the term of imprisonment fixed in respect of the confiscation order under section 17(1) if the effect of the substitution is to increase the maximum period applicable in relation to the order under section 17(1).[10
14.—(1) If any sum required to be paid by a person under a confiscation order is not paid when it is required to be paid, that person is liable to pay interest on that sum for the period for which it remains unpaid.
(2) The amount of the interest is to be for the purposes of enforcement treated as part of the amount to be recovered from that person under the confiscation order.
(3) The rate of interest under subsection (1) is to be at the same rate as a judgment debt.[11
15.—(1) For the purposes of sections 12 and 13, the amount that might be realised at the time a confiscation order is made against the defendant is —(a)
the total of the values at that time of all the realisable property held by the defendant; less
(b)
where there are obligations having priority at that time — the total amounts payable pursuant to those obligations,
together with the total of the values at that time of all gifts caught by this Act.
(2) Subject to subsections (3) to (9), for the purposes of this Act, the value of property (other than cash) in relation to any person holding the property —(a)
where any other person holds an interest in the property, is —(i)
the market value of the firstmentioned person’s beneficial interest in the property; less
(ii)
the amount required to discharge any incumbrance (other than a charging order) on that interest; and
(b)
in any other case, is its market value.
(3) Subject to subsection (9), references in this Act to the value at any time (called in subsection (4) the material time) of a gift caught by this Act are references to —(a)
the value of the gift to the recipient when the recipient received it adjusted to take account of subsequent changes in the value of money; or
(b)
where subsection (4) applies, the value mentioned therein,
whichever is the greater.
(4) Subject to subsection (9), if at the material time the recipient holds —(a)
the property which the recipient received (not being cash); or
(b)
property which, in whole or in part, directly or indirectly, represents in the recipient’s hands the property which the recipient received,
the value mentioned in subsection (3)(b) is the value to the recipient at the material time of the property mentioned in paragraph (a) or paragraph (b) (as the case may be) so far as it so represents the property which the recipient received, but disregarding in either case any charging order.
(5) For the purposes of subsection (1), an obligation has priority at any time if it is an obligation of the defendant to —(a)
pay an amount due in respect of a fine, or other order of a court, imposed or made on conviction of an offence, where the fine was imposed or order made before the confiscation order; or
(b)
pay any sum which would be included among the preferential debts in the defendant’s bankruptcy commencing on the date of the confiscation order or winding up under an order of the court made on that date.
(6) In subsection (5)(b), “preferential debts” —(a)
in relation to bankruptcy, means the debts to be paid in priority under section 352 of the Insolvency, Restructuring and Dissolution Act 2018 (assuming the date of the confiscation order to be the date of the bankruptcy order); and
(b)
in relation to winding up, means the debts to be paid in priority in accordance with section 203 of the Insolvency, Restructuring and Dissolution Act 2018 (assuming the date of the confiscation order to be the commencement date of the winding up).[40/2018]
(7) A gift (including a gift made before 30 November 1993) is caught by this Act if —(a)
it was made by the defendant at any time since the beginning of the period of 6 years ending when the proceedings for a drug dealing offence were instituted against the defendant or, where no such proceedings have been instituted, when an application under section 6 for a confiscation order is made against the defendant; or
(b)
it was made by the defendant at any time and was a gift of property which is or is part of the benefits derived by the defendant from drug dealing.[21/2014]
(8) A gift (including a gift made before 13 September 1999) is caught by this Act if —(a)
it was made by the defendant at any time since the beginning of the period of 6 years ending when the proceedings for a serious offence were instituted against the defendant or, where no such proceedings have been instituted, when an application under section 7 for a confiscation order is made against the defendant; or
(b)
it was made by the defendant at any time and was a gift of property which is or is part of the benefits derived by the defendant from criminal conduct.
(9) For the purposes of this Act —(a)
the circumstances in which the defendant is to be treated as making a gift include those where the defendant transfers property to another person, directly or indirectly, for a consideration the value of which is significantly less than the value of the consideration provided by the defendant; and
(b)
in those circumstances, this section applies as if the defendant had made a gift of such share in the property as bears to the whole property the same proportion as the difference between the values mentioned in paragraph (a) bears to the value of the consideration provided by the defendant.[12
16.—(1) Where an application is made for a confiscation order under section 6 or 7, a person who asserts an interest in the property may apply to the court, before the confiscation order is made, for an order under subsection (2).
(2) If a person applies to the court for an order under this subsection in respect of the person’s interest in property and the court is satisfied —(a)
that the person was not in any way involved in the defendant’s drug dealing or criminal conduct, as the case may be; and
(b)
that the person acquired the interest —(i)
for sufficient consideration; and
(ii)
without knowing, and in circumstances such as not to arouse a reasonable suspicion, that the property was, at the time the person acquired it, property that was involved in or derived from drug dealing or criminal conduct, as the case may be,
the court is to make an order declaring the nature, extent and value (as at the time the order is made) of the person’s interest.
[21/2014]
(3) Subject to subsection (4), where a confiscation order has already been made, a person who asserts an interest in the property may apply under this subsection to the court for an order under subsection (2).
(4) A person who —(a)
had knowledge of the application under section 6 or 7 for the confiscation order before the order was made; or
(b)
appeared at the hearing of that application,
must not be permitted to make an application under subsection (3) except with the permission of the court.
[Act 25 of 2021 wef 01/04/2022]
(5) A person who makes an application under subsection (1) or (3) must give at least 7 days’ written notice of the making of the application to the Public Prosecutor who must be a party to any proceedings on the application.[13
[15/2010]
PART 3 — ENFORCEMENT, ETC., OF CONFISCATION ORDERS
17.—(1) Subject to subsection (4), where a court orders the defendant to pay any amount under section 6 or 7, section 319 of the Criminal Procedure Code 2010 has effect as if —(a)
that amount were a fine imposed on the defendant by the court; and
(b)
the term for which the court directs the defendant to be imprisoned in default of payment of any amount under section 6 or 7 is as follows:(i)
if the amount does not exceed $20,000 — imprisonment for a term not exceeding 2 years;
(ii)
if the amount exceeds $20,000 but does not exceed $50,000 — imprisonment for a term not exceeding 5 years;
(iii)
if the amount exceeds $50,000 but does not exceed $100,000 — imprisonment for a term not exceeding 7 years;
(iv)
if the amount exceeds $100,000 — imprisonment for a term not exceeding 10 years.[15/2010]
(2) Where —(a)
a warrant to commit the defendant to prison is issued for a default in payment of an amount ordered to be paid under section 6 or 7 in respect of an offence or offences; and
(b)
at the time the warrant is issued, the defendant is liable to serve any term of imprisonment in respect of the offence or offences,
the term of imprisonment to be served in default of payment of the amount must not begin to run until after the term mentioned in paragraph (b).
(3) A District Court may, despite any other written law, impose the maximum term of imprisonment on the defendant in default of the payment of any amount ordered to be paid under section 6 or 7.
(4) Where a defendant is convicted of a drug dealing offence or a serious offence (as the case may be) and sentenced to death, any amount which the court orders the defendant to pay under section 6 or 7 may, on an application by the Public Prosecutor to the General Division of the High Court, be realised by the General Division of the High Court exercising the powers conferred by section 22(3) to (7).[21/2014; 40/2019]
(5) Where a defendant is convicted of a drug dealing offence or a serious offence (as the case may be), any amount which the court orders the defendant to pay under section 6 or 7 and which, in the case of realisable property comprising wholly or partly cash, may be realised by the General Division of the High Court making an enforcement order for attachment of a debt subject to Rules of Court.[14
[21/2014; 40/2019]
[Act 25 of 2021 wef 01/04/2022]
18.—(1) The powers conferred on the General Division of the High Court by section 19(1) to make a restraint order and by section 20(1) to make a charging order are exercisable where —(a)
proceedings have been instituted against the defendant for a drug dealing offence or a serious offence, as the case may be;
(b)
the proceedings have not been concluded; and
(c)
the General Division of the High Court is satisfied that there is reasonable cause to believe that benefits have been derived by the defendant from drug dealing or from criminal conduct, as the case may be.[21/2014; 40/2019]
(2) Those powers are also exercisable where the General Division of the High Court is satisfied —(a)
that a person has been informed under section 23(1) of the Criminal Procedure Code 2010 that the person may be prosecuted for a drug dealing offence or a serious offence, as the case may be; or
(b)
that investigation for a drug dealing offence or a serious offence (as the case may be) having been commenced against a person, the person dies or cannot be found or is outside the jurisdiction,
and that there is reasonable cause to believe that benefits have been derived by that person from drug dealing or from criminal conduct, as the case may be.
[15/2010; 21/2014; 40/2019]
(3) The General Division of the High Court may exercise the powers conferred by section 19(1) despite any other written law prohibiting any dealing with any realisable property.[2/2012; 40/2019]
(4) For the purposes of sections 19 and 20, at any time when those powers are exercisable before proceedings have been instituted —(a)
references in this Act to the defendant are to be construed as references to the person mentioned in subsection (2); and
(b)
references in this Act to realisable property are to be construed as if, immediately before that time, proceedings had been instituted against the person mentioned in subsection (2) for a drug dealing offence or a serious offence, as the case may be.[21/2014]
(5) Where the General Division of the High Court has made an order under section 19(1) or 20(1) by virtue of subsection (2), the General Division of the High Court is to discharge the order if the proposed proceedings are not instituted within such time as the General Division of the High Court considers reasonable and which must not in any event exceed a period of 3 months.[15
[40/2019]
[S 784/2023]
19.—(1) The General Division of the High Court may make a restraint order to prohibit any person from dealing with any realisable property, subject to such conditions and exceptions as may be specified in the order.[40/2019]
(2) A restraint order may apply —(a)
to all realisable property held by a specified person, whether the property is described in the order or not; and
(b)
to all realisable property held by a specified person, being property transferred to the specified person after the making of the order.
(3) This section does not have effect in relation to any property for the time being subject to a charge under section 20.
(4) A restraint order —(a)
may be made only on an application by the Public Prosecutor;
(b)
may be made on an application without notice to a Judge in chambers; and[Act 25 of 2021 wef 01/04/2022]
(c)
must provide for notice to be given to persons affected by the order.
(5) A restraint order —(a)
may be discharged or varied in relation to any property; and
(b)
is discharged when proceedings for the drug dealing offence or serious offence (as the case may be) are concluded.[21/2014]
(6) Where the General Division of the High Court has made a restraint order, the General Division of the High Court may at any time appoint the Public Trustee or any person as receiver —(a)
to take possession of any realisable property; and
(b)
in accordance with the directions of the General Division of the High Court, to manage or otherwise deal with any property in respect of which the Public Trustee or that person is appointed,
subject to such conditions and exceptions as may be specified by the General Division of the High Court; and may require any person having possession of property in respect of which the receiver is appointed under this section to give possession of it to the Public Trustee or such receiver.
[40/2019]
(7) For the purposes of this section, dealing with property held by any person includes (without limiting the expression) —(a)
where a debt is owed to that person, making a payment to any person in reduction of the amount of the debt; and
(b)
removing the property from Singapore.
(8) Where the General Division of the High Court has made a restraint order, an authorised officer may, for the purpose of preventing any realisable property being removed from Singapore, seize the property.[40/2019]
(9) Property seized under subsection (8) must be dealt with in accordance with the directions of the General Division of the High Court.[16
[40/2019]
20.—(1) The General Division of the High Court may make a charging order on realisable property for securing the payment to the Government —(a)
where a confiscation order has not been made — of an amount equal to the value from time to time of the property charged; and
(b)
in any other case — of an amount not exceeding the amount payable under the confiscation order.[51/2018; 40/2019]
(2) For the purposes of this Act, a charging order is an order made under this section imposing on any such realisable property as may be specified in the order a charge for securing the payment of money to the Government.
(3) A charging order may be made —(a)
only on an application by the Public Prosecutor; and
(b)
on an application without notice to a Judge in chambers.[Act 25 of 2021 wef 01/04/2022]
(4) Subject to subsection (6), a charge may be imposed by a charging order only on —(a)
any interest in realisable property, being an interest held beneficially by the defendant or by a person to whom the defendant has, directly or indirectly, made a gift caught by this Act —(i)
in any asset of a kind mentioned in subsection (5); or
(ii)
under any trust; or
(b)
any interest in realisable property held by a person as trustee of a trust if the interest is in such an asset or is an interest under another trust and a charge may, by virtue of paragraph (a), be imposed by a charging order on the whole beneficial interest under the firstmentioned trust.
(5) The assets mentioned in subsection (4) are —(a)
immovable property in Singapore; or
(b)
any capital markets products.[51/2018]
(6) In any case where a charge is imposed by a charging order on any interest in an asset of a kind mentioned in subsection (5)(b), the General Division of the High Court may provide for the charge to extend to any interest or dividend payable in respect of the asset.[40/2019]
(7) Where the General Division of the High Court has made a charging order, the General Division of the High Court may give such directions to the Public Trustee or any person as the General Division of the High Court thinks fit to safeguard the assets under the charging order.[40/2019]
(8) The General Division of the High Court may make an order discharging or varying the charging order and must make an order discharging the charging order if the proceedings for the drug dealing offence or serious offence (as the case may be) are concluded or the amount, payment of which is secured by the charge, is paid into court.[21/2014; 40/2019]
(9) In this section, “capital markets products” has the meaning given by section 2(1) of the Securities and Futures Act 2001.[17
[51/2018]
21.—(1) A charging order may be made either absolutely or subject to conditions as to notifying any person holding any interest in the property to which the order relates or as to the time when the charge is to become enforceable, or as to other matters.
(2) A caveat may be lodged under the Land Titles Act 1993 or an entry may be made under the Registration of Deeds Act 1988 (as the case may be) in respect of a charging order made under section 20.
(3) Subject to any provision made under section 22 or by Rules of Court, a charge imposed by a charging order has the like effect and is enforceable in the same manner as an equitable charge created by the person holding the beneficial interest or the trustees by writing under their hand, as the case may be.
(4) Where a charging order has been protected by a caveat lodged under the Land Titles Act 1993 or by an entry registered under the Registration of Deeds Act 1988, an order under section 20(8) discharging the charging order may direct that the caveat be removed or the entry be cancelled.[18
22.—(1) Where —(a)
a confiscation order is made in proceedings instituted for a drug dealing offence or a serious offence, as the case may be;
(b)
the order is not subject to appeal; and
(c)
the proceedings have not been concluded,
the General Division of the High Court may, on an application of the Public Prosecutor, exercise the powers conferred by subsections (3) to (7).
[21/2014; 40/2019]
(2) The General Division of the High Court may, on the application of the Public Prosecutor, also exercise the powers conferred by subsections (3) to (7) where —(a)
a confiscation order is made against a person who is, by reason of section 29, taken to be convicted of a drug dealing offence or a serious offence, as the case may be;
(b)
the order is not subject to appeal; and
(c)
the order has not been satisfied, whether by payment of the amount due under the order or by the defendant serving imprisonment by default.[21/2014; 40/2019]
(3) The General Division of the High Court may appoint the Public Trustee or any person as receiver in respect of realisable property.[40/2019]
(4) The General Division of the High Court may empower the Public Trustee or any receiver appointed under subsection (3) or section 19 or pursuant to a charging order —(a)
to enforce any charge imposed under section 20 on realisable property or on interest or dividends payable in respect of such property; and
(b)
in relation to any realisable property other than property for the time being subject to a charge under section 20, to take possession of the property subject to such conditions or exceptions as may be specified by the General Division of the High Court.[40/2019]
(5) The General Division of the High Court may order any person having possession of realisable property to give possession of it to the Public Trustee or any receiver.[40/2019]
(6) The General Division of the High Court may empower the Public Trustee or any receiver to realise any realisable property in such manner as the General Division of the High Court may direct.[40/2019]
(7) The General Division of the High Court may order any person holding an interest in realisable property to make such payment to the Public Trustee or any receiver in respect of any beneficial interest held by the defendant or (as the case may be) the recipient of a gift caught by this Act as the General Division of the High Court may direct and the General Division of the High Court may, on the payment being made, by order transfer, grant or extinguish any interest in the property.[40/2019]
(8) Subsections (5) to (7) do not apply to property for the time being subject to a charge under section 20.
(9) The General Division of the High Court is not to, in respect of any property, exercise the powers conferred by subsection (4)(a), (6) or (7) unless a reasonable opportunity has been given for persons holding any interest in the property to make representations to the General Division of the High Court.[19
[40/2019]
23.—(1) Subject to subsection (2), the following sums in the hands of the Public Trustee or any receiver under section 19 or 22 or pursuant to a charging order, that is —(a)
the proceeds of the enforcement of any charge imposed under section 20;
(b)
the proceeds of the realisation, other than by the enforcement of such a charge, of any property under section 19 or 22; and
(c)
any other sums, being property held by the defendant,
must, after such payments (if any) as the General Division of the High Court may direct have been made out of those sums, be applied on the defendant’s behalf towards the satisfaction of the confiscation order.
[40/2019]
(2) If, after the amount payable under the confiscation order has been fully paid, any such sums remain in the hands of the Public Trustee or receiver, the Public Trustee or receiver must distribute those sums —(a)
among such of those who held property which has been realised under this Act; and
(b)
in such proportions,
as the General Division of the High Court may direct after giving a reasonable opportunity for such persons to make representations to the General Division of the High Court.
[20
[40/2019]
24.—(1) This section applies to the powers conferred on the General Division of the High Court by sections 19 to 23 or on the Public Trustee or any receiver under section 19 or 22 or pursuant to a charging order.[40/2019]
(2) Subject to subsections (3) to (6), the powers must be exercised with a view to making available for satisfying the confiscation order or (as the case may be) any confiscation order that may be made in the defendant’s case the value for the time being of realisable property held by any person by the realisation of such property.
(3) In the case of realisable property held by a person to whom the defendant has, directly or indirectly, made a gift caught by this Act, the powers must be exercised with a view to realising no more than the value for the time being of the gift.
(4) The powers must be exercised with a view to allowing any person other than the defendant or the recipient of any such gift to retain or recover the value of any property held by that person.
(5) An order may be made or other action taken in respect of a debt owed by the Government.
(6) In exercising those powers, no account is to be taken of any obligations of the defendant or of the recipient of any such gift which conflict with the obligation to satisfy the confiscation order.[21
25.—(1) If, on an application by the defendant in respect of a confiscation order, the court is satisfied that the realisable property is inadequate for the payment of any amount remaining to be recovered under the order, the court is to issue a certificate to that effect, giving its reasons.[44/2007]
(2) For the purposes of subsection (1) —(a)
in the case of realisable property held by a person who has been adjudged bankrupt or whose estate has been sequestrated, the court must take into account the extent to which any property held by the person may be distributed among creditors; and
(b)
the court may disregard any inadequacy in the realisable property which appears to the court to be attributable, wholly or partly, to anything done by the defendant for the purpose of preserving any property held by a person to whom the defendant had, directly or indirectly, made a gift caught by this Act from any risk of realisation under this Act.[44/2007]
(3) Where a certificate has been issued under subsection (1), the defendant may apply to the court which made the confiscation order for the amount to be recovered under the order to be reduced.[44/2007]
(4) The court which made the confiscation order is to, on an application under subsection (3) —(a)
substitute for the amount to be recovered under the order such lesser amount as the court thinks just in all the circumstances of the case; and
(b)
substitute for the term of imprisonment fixed under section 319 of the Criminal Procedure Code 2010 in respect of the amount to be recovered under the order a shorter term determined in accordance with that section (as it has effect by virtue of section 17) in respect of the lesser amount.[22
[44/2007; 15/2010]
26.—(1) Where a person who holds realisable property is adjudged bankrupt —(a)
property for the time being subject to a restraint order made before the order adjudging the person bankrupt; and
(b)
any proceeds of property realised by virtue of section 19(6) or 22(6) or (7) for the time being in the hands of the Public Trustee or a receiver under section 19 or 22,
are excluded from the bankrupt’s estate for the purposes of the Insolvency, Restructuring and Dissolution Act 2018.
[40/2018]
(2) Where a person has been adjudged bankrupt, the powers conferred on the General Division of the High Court by sections 19 to 23 or on the Public Trustee or a receiver are not to be exercised in relation to —(a)
property for the time being comprised in the bankrupt’s estate for the purposes of the Insolvency, Restructuring and Dissolution Act 2018;
(b)
property which is not comprised in the bankrupt’s estate by virtue of section 329(2) of that Act; and
(c)
property which is to be applied for the benefit of creditors of the bankrupt by virtue of a condition imposed under section 394(3)(c) of that Act.[40/2018; 40/2019]
(3) Nothing in the Insolvency, Restructuring and Dissolution Act 2018 is to be taken as restricting, or enabling the restriction of, the exercise of those powers mentioned in subsection (2).[40/2018]
(4) Subsection (2) does not affect the enforcement of a charging order —(a)
made before the order adjudging the person bankrupt; or
(b)
on property which was subject to a restraint order when the order adjudging the person bankrupt was made.
(5) Where, in the case of a debtor, an interim receiver stands appointed under section 324 of the Insolvency, Restructuring and Dissolution Act 2018 and any property of the debtor is subject to a restraint order —(a)
the powers conferred on the receiver by virtue of the Insolvency, Restructuring and Dissolution Act 2018 do not apply to property for the time being subject to the restraint order; and
(b)
any such property in the hands of the receiver must, subject to a lien for any expenses (including the receiver’s remuneration) properly incurred in respect of the property, be dealt with in such manner as the General Division of the High Court may direct.[40/2018; 40/2019]
(6) For the purposes of section 397(2) of the Insolvency, Restructuring and Dissolution Act 2018, amounts payable under confiscation orders constitute debts due to the Government.[23
[40/2018]
27.—(1) Where realisable property is held by a company and an order for the winding up of the company has been made or a resolution has been passed by the company for the voluntary winding up, the functions of the liquidator (or any provisional liquidator) are not exercisable in relation to —(a)
property for the time being subject to a restraint order made before the relevant time; and
(b)
any proceeds of property realised by virtue of section 19(6) or 22(6) or (7) for the time being in the hands of the Public Trustee or a receiver under section 19 or 22,
but there is payable out of such property any expenses (including the remuneration of the liquidator or provisional liquidator) properly incurred in the winding up in respect of the property.
(2) Where, in the case of a company, such an order has been made or such a resolution has been passed, the powers conferred on the General Division of the High Court by sections 19 to 23 or on a receiver so appointed are not to be exercised in relation to any realisable property held by the company in relation to which the functions of the liquidator are exercisable —(a)
so as to inhibit the liquidator from exercising those functions for the purpose of distributing any property held by the company to the company’s creditors; or
(b)
so as to prevent the payment out of any property of expenses (including the remuneration of the liquidator or any provisional liquidator) properly incurred in the winding up in respect of the property.[40/2019]
(3) Nothing in the Insolvency, Restructuring and Dissolution Act 2018 is to be taken as restricting, or enabling the restriction of, the exercise of those powers mentioned in subsection (2).[40/2018]
(4) Subsection (2) does not affect the enforcement of a charging order made before the relevant time or on property which was subject to a restraint order at the relevant time.
(5) In this section —“company” means any company which may be wound up under the Insolvency, Restructuring and Dissolution Act 2018;
“the relevant time” means —(a)
where no order for the winding up of the company has been made — the time of the passing of the resolution for voluntary winding up;
(b)
where such an order has been made and, before the making of the application for the winding up of the company by the General Division of the High Court, such a resolution had been passed by the company —the time of the passing of the resolution; and
(c)
in any other case where such an order has been made — the time of the making of the order.[24
[42/2005; 40/2018; 40/2019]
28. Where the Public Trustee or a receiver appointed under section 19 or 22 or pursuant to a charging order takes any action in relation to property which is not realisable property, being action which the Public Trustee or the receiver would be entitled to take if it were such property, believing, and having reasonable grounds for believing, that the Public Trustee or the receiver is entitled to take that action in relation to that property, the Public Trustee or the receiver shall not be liable to any person in respect of any loss or damage resulting from the Public Trustee’s or the receiver’s action except insofar as the loss or damage is caused by the Public Trustee’s or the receiver’s negligence.[25
PART 4 — APPLICATION TO ABSCONDED PERSONS
29.—(1) For the purposes of this Act, a person is taken to be convicted of a drug dealing offence or a serious offence (as the case may be) if the person absconds in connection with the drug dealing offence or the serious offence (as the case may be) and any reference in Part 2 to the defendant includes reference to such a person.[21/2014]
(2) For the purposes of subsection (1), a person is taken to abscond in connection with a drug dealing offence if whether before or after 30 November 1993 —(a)
investigations for a drug dealing offence have been commenced against the person; and
(b)
the person —(i)
dies before proceedings in respect of the offence were instituted, or if such proceedings were instituted, the person dies before he or she is convicted; or
(ii)
cannot be found, apprehended or extradited, at the end of the period of 6 months from the date on which investigations mentioned in paragraph (a) were commenced against him or her.[21/2014]
(3) For the purposes of subsection (1), a person is taken to abscond in connection with a serious offence if, whether before or after 13 September 1999 —(a)
investigations for a serious offence have been commenced against the person; and
(b)
the person —(i)
dies before proceedings in respect of the offence were instituted, or if such proceedings were instituted, the person dies before he or she is convicted of the offence; or
(ii)
cannot be found, apprehended or extradited, at the end of the period of 6 months from the date on which the investigations mentioned in paragraph (a) were commenced against him or her.[26
30. Where a person is, by reason of section 29, to be taken to have been convicted of a drug dealing offence or a serious offence (as the case may be), a court is not to make a confiscation order in reliance on the person’s conviction of the offence unless the court is satisfied —(a)
on the evidence adduced before it that, on the balance of probabilities, the person has absconded; and
(b)
having regard to all the evidence before the court, that such evidence if unrebutted would warrant his or her conviction for the drug dealing offence or serious offence, as the case may be.[27
[21/2014]
31.—(1) Proceedings under this Act are to be instituted or continued against the personal representatives of a deceased defendant or, if there are no personal representatives, such beneficiary or beneficiaries of the estate of the deceased defendant as may be specified by the court upon the application of the Public Prosecutor.
(2) Where the power conferred by this Act to make a confiscation order is to be exercised in relation to a deceased defendant, the order is to be made against the estate of the deceased defendant.
(3) Nothing in this Act subjects any personal representative of the estate of the deceased defendant, or any beneficiary thereof, to any imprisonment under section 17 if the property of the estate is inadequate for the payment of any amount to be recovered under the confiscation order.
(4) Sections 6(6) and (7), 7(6) and (7), 10 and 11 do not apply to any deceased defendant.[Act 24 of 2024 wef 14/11/2024]
(5) For the purposes of Part 2, the following provisions apply in determining whether a deceased defendant had derived benefits from drug dealing or in determining those benefits or the value of those benefits:(a)
a deceased defendant is, until the contrary is proved, presumed to have derived benefits from drug dealing if he or she had, at any time (whether before or after 30 November 1993) since the beginning of the period of 6 years ending at the date of his or her death, held any property or interest in any property disproportionate to his or her known sources of income, the holding of which cannot be explained to the satisfaction of the court;
(b)
the benefits derived by a deceased defendant from drug dealing are any property or interest in any property held by him or her during the period mentioned in paragraph (a), being property or interest in property disproportionate to his or her known sources of income, and the holding of which cannot be explained to the satisfaction of the court;
(c)
the value of the benefits derived by a deceased defendant from drug dealing is the aggregate of the values of those properties and interests in those properties less the value of any such benefits that are shown to have been taken into account by any court in determining the amount to be recovered under any confiscation order under this Act or Part 9 of the Organised Crime Act 2015 previously made against the deceased defendant.[21/2014; 26/2015]
(6) For the purposes of Part 2, the following provisions apply in determining whether a deceased defendant had derived benefits from criminal conduct or in determining those benefits or the value of those benefits:(a)
a deceased defendant is, until the contrary is proved, presumed to have derived benefits from criminal conduct, if he or she had, at any time (whether before or after 13 September 1999) since the beginning of the period of 6 years ending at the date of his or her death, held any property or interest in any property disproportionate to his or her known sources of income, and the holding of which cannot be explained to the satisfaction of the court;
(b)
the benefits derived by a deceased defendant from criminal conduct are any property or interest in any property held by him or her during the period mentioned in paragraph (a), being property or interest in property disproportionate to his or her known sources of income, and the holding of which cannot be explained to the satisfaction of the court;
(c)
the value of the benefits derived by a deceased defendant from criminal conduct is the aggregate of the values of those properties and interests in those properties mentioned in paragraphs (a) and (b) less the value of any such benefits that are shown to have been taken into account by any court in determining the amount to be recovered under any confiscation order under this Act or Part 9 of the Organised Crime Act 2015 or any order made under section 13 of the Prevention of Corruption Act 1960 previously made against the deceased defendant.[26/2015]
(7) The presumption mentioned in —(a)
subsection (5) is not rebutted merely by adducing proof to the effect that the property or interest in the property was derived from criminal conduct;
(b)
subsection (6) is not rebutted merely by adducing proof to the effect that the property or interest in the property was derived from drug dealing.[21/2014]
(8) In this section, “deceased defendant” means a person who dies —(a)
after investigations for a drug dealing offence or a serious offence (as the case may be) have been commenced against him or her; and
(b)
before proceedings in respect of the offence have been instituted or if such proceedings have been instituted, before he or she is convicted of the offence.[21/2014]
(9) In this section, a reference to property or interest in property includes a reference to income accruing from such property or interest.[28
32. Where any document is required under this Act to be served on a person who cannot be found or who is outside Singapore and cannot be compelled to attend before a court in respect of proceedings under this Act, the court may dispense with service of the document upon the person and the proceedings may be continued to their final conclusion in his or her absence.[29
PART 4A — CONFISCATION OF PROPERTY OF CORRESPONDING VALUE TO INSTRUMENTALITIES
33.—(1) This Part applies in relation to any drug dealing offence or serious offence, whether committed before, on or after 1 September 2014.[21/2014]
(2) However, nothing in this Part imposes any duty or confers any power on a court in connection with any proceedings against a person for a drug dealing offence or a serious offence for which the person has been convicted by a court before 1 September 2014.[29A
[21/2014]
34.—(1) Where a defendant is convicted, or is by reason of section 29 taken to be convicted, of a drug dealing offence or a serious offence, the court is to, on the application of the Public Prosecutor, make a substitute property confiscation order against the defendant, if the court is satisfied that —(a)
the defendant had used or intended to use any property (called in this Part an instrumentality) for the commission of the offence; and
(b)
the instrumentality is not available for forfeiture as mentioned in subsection (2).[21/2014]
(2) For the purposes of subsection (1), an instrumentality is not available for forfeiture if —(a)
the instrumentality is not held by the defendant;
(b)
the instrumentality is held by the defendant and has been seized under any written law, but has been ordered to be released, or to be disposed of in favour of any person other than the defendant; or
(c)
the instrumentality has been sold or otherwise disposed of, or cannot be found.[21/2014]
(3) When a court makes a substitute property confiscation order against the defendant, the defendant is liable to pay to the Government the amount which —(a)
the court assesses to be the value of the instrumentality at the time the drug dealing offence or serious offence was committed; and
(b)
is specified in the order.[21/2014]
(4) For the purposes of subsection (3), the value of the instrumentality is its full value, even if the defendant did not expend any amount for the purpose of using it for the commission of the offence, or did not expend an amount equal to its full value for that purpose.[21/2014]
(5) If a substitute property confiscation order is made against 2 or more defendants in respect of the same instrumentality, the defendants are jointly and severally liable to pay to the Government the amount specified in the order.[29B
[21/2014]
35.—(1) The provisions of Parts 2, 3 and 4 apply in relation to, and for the purpose of enabling the satisfaction of, a substitute property confiscation order as they apply in relation to, and for the purpose of enabling the satisfaction of, a confiscation order, subject to —(a)
the following modifications:(i)
a reference in section 6(2) or 7(2) to a court being satisfied that a defendant has derived benefits from drug dealing or from criminal conduct is to be read as a reference to a court being satisfied that the defendant had used or intended to use any property for the commission of the drug dealing offence or serious offence in question;
(ii)
a reference in section 6(2) or 7(2) to a determination in accordance with section 13 of the amount to be recovered by virtue of section 6 or 7 is to be read as a reference to a determination in accordance with sections 13 and 34(3) and (4) of the amount to be recovered by virtue of section 34;
(iii)
the reference in section 12(1) to a determination of whether benefits have been derived by a defendant from drug dealing or from criminal conduct is to be read as a reference to a determination of whether the defendant had used or intended to use any property for the commission of the drug dealing offence or serious offence in question;
(iv)
a reference in section 12(1) or 13(3) or (7) to an assessment of the value of benefits derived by a defendant from drug dealing or from criminal conduct is to be read as a reference to an assessment of the value of the instrumentality in accordance with section 34(3) and (4);
(v)
the reference in section 12(6) to an acceptance by a defendant that benefits have been derived by the defendant from drug dealing or from criminal conduct is to be read as a reference to an acceptance by the defendant that the defendant had used or intended to use any property for the commission of the drug dealing offence or serious offence in question;
(vi)
each reference in section 17 to an order to pay an amount under section 6 or 7 is to be read as a reference to an order to pay an amount under a substitute property confiscation order;
(vii)
a reference in section 18(1) or (2) to the General Division of the High Court being satisfied that there is reasonable cause to believe that benefits have been derived by a person from drug dealing or from criminal conduct is to be read as a reference to the General Division of the High Court being satisfied that there is reasonable cause to believe that the person had used or intended to use any property for the commission of the drug dealing offence or serious offence in question;
(viii)
the reference in section 20(1)(a) to a confiscation order is to be read as a reference to a substitute property confiscation order; and
(b)
such other modifications as may be prescribed for the purposes of this subsection.[21/2014; 40/2019]
(2) Where both a confiscation order and a substitute property confiscation order are made against a defendant in relation to the same drug dealing offence or serious offence, then —(a)
a reference in section 20(1)(b) or 23(2) to the amount payable under a confiscation order is to be read as a reference to the total amount payable under both orders;
(b)
a reference in section 23(1) or 24(2) or (6) to the satisfaction of a confiscation order is to be read as a reference to the satisfaction of both orders; and
(c)
each reference in section 25 to the amount to be recovered under a confiscation order is to be read as a reference to the amount to be recovered under either order or both orders, as the case may be.[21/2014]
(3) In this section, a reference to Parts 2, 3 and 4 —(a)
includes a reference to section 2, insofar as that section applies to the interpretation of the provisions of those Parts; but
(b)
excludes any reference to sections 6(1), (6), (7), (8) and (10), 7(1), (6), (7) and (8), 10, 11, 13(1), 16 and 31(4), (5), (6), (7) and (9), and all other provisions that are rendered inapplicable by regulations made for the purpose of subsection (1)(b).[29C
[21/2014]
PART 5 — INFORMATION GATHERING POWERS
Division 1 — Production orders
36.—(1) An authorised officer may, for the purpose of an investigation into drug dealing or criminal conduct (as the case may be), apply to a court for an order under subsection (3) in relation to particular material or material of a particular description.[21/2014]
(2) This section does not apply to any material in the possession of a financial institution.
(3) Subject to section 49(14), the court may, if on such an application it is satisfied that the conditions to subsection (5) are fulfilled, make an order that the person who appears to the court to be in possession of the material to which the application relates must —(a)
produce the material to an authorised officer for him or her to take away; or
(b)
give an authorised officer access to it,
within such period as the order may specify.
(4) The period to be specified in an order under subsection (3) is 7 days unless it appears to the court that a longer or shorter period would be appropriate in the particular circumstances of the application.
(5) The conditions mentioned in subsection (3) are —(a)
that there are reasonable grounds for suspecting that a specified person has carried on or has benefited from drug dealing or from criminal conduct, as the case may be;
(b)
that there are reasonable grounds for believing that the material to which the application relates —(i)
is likely to be of substantial value (whether by itself or together with other material) to the investigation for the purpose of which the application is made; and
(ii)
does not consist of or include items subject to legal privilege; and
(c)
that there are reasonable grounds for believing that it is in the public interest, having regard —(i)
to the benefit likely to accrue to the investigation if the material is obtained; and
(ii)
to the circumstances under which the person in possession of the material holds it,
that the material should be produced or that access to it should be given.
[21/2014]
(6) Where a court makes an order under subsection (3)(b) in relation to material on any premises, it may, on the same or a subsequent application of an authorised officer, order any person who appears to the authorised officer to be entitled to grant entry to the premises to allow an authorised officer to enter the premises to obtain access to the material.
(7) Rules of Court may provide for —(a)
the discharge and variation of orders under this section; and
(b)
proceedings relating to such orders.
(8) Where the material, to which an application under this section relates, consists of information contained in or accessible by means of any data equipment —(a)
an order under subsection (3)(a) has effect as an order to produce the material in a form in which it can be taken away and in which it is visible and legible; and
(b)
an order under subsection (3)(b) has effect as an order to give access to the material in a form in which it is visible and legible.
(9) In subsection (8), “data equipment” means any equipment which —(a)
automatically processes information;
(b)
automatically records or stores information;
(c)
can be used to cause information to be automatically recorded, stored or otherwise processed on other equipment (wherever situated); or
(d)
can be used to retrieve information whether the information is recorded or stored in the equipment itself or in other equipment (wherever situated).
(10) An order under subsection (3) —(a)
does not confer any right to production of, or access to, items subject to legal privilege;
(b)
has effect despite any obligation as to secrecy or other restriction upon the disclosure of information imposed by statute or otherwise; and
(c)
may be made in relation to material in the possession of a public body as defined in section 49(15).
(11) A person is not excused from producing or making available any material when required to do so by an order under this section on the ground that —(a)
the production or making available of the material might tend to incriminate the person or make the person liable to a penalty; or
(b)
the production or making available of the material would be in breach of an obligation (whether imposed by law or otherwise) of the person not to disclose the existence or contents of the material.
(12) Where a person produces or makes available any material pursuant to an order under this section, the production or making available of the material, or any information or thing obtained as a direct or indirect consequence of the production or making available of the material is not admissible against the person in any criminal proceedings except a proceeding for an offence against section 39(1).
(13) For the purposes of subsection (1), proceedings on an application for a restraint order or a confiscation order are not criminal proceedings.
(14) An authorised officer may exercise the powers conferred on him or her by this section despite any other written law relating to the production of, or the giving of any access to, any particular material or material of a particular description.[30
[2/2012]
s 37Production orders against financial institution to produce material relating to drug dealing or criminal conductOpen ↗
37.—(1) The Public Prosecutor or any person duly authorised by the Public Prosecutor in writing may, for the purpose of an investigation into a drug dealing offence or a serious offence (as the case may be), apply to the General Division of the High Court for an order under subsection (2) in relation to any particular material or material of a particular description.[15/2010; 21/2014; 40/2019]
(2) The General Division of the High Court may, if on such an application it is satisfied that the conditions mentioned in subsection (3) are fulfilled, make an order that the financial institution which appears to the General Division of the High Court to be in possession of the material to which the application relates must —(a)
produce the material to the Public Prosecutor or the person duly authorised by the Public Prosecutor for the Public Prosecutor or such person to take away; or
(b)
give the Public Prosecutor or the person duly authorised by the Public Prosecutor access to the material,
within a reasonable period, but not less than 7 days, as the order may specify.
[15/2010; 40/2019]
(3) The conditions mentioned in subsection (2) are —(a)
that there are reasonable grounds for suspecting that a specified person has carried on or has benefited from drug dealing or criminal conduct, as the case may be;
(b)
that there are reasonable grounds for believing that the material to which the application relates —(i)
is likely to be of substantial value (whether by itself or together with other material) to the investigation for the purpose of which the application is made; and
(ii)
does not consist of or include items subject to legal privilege; and
(c)
that there are reasonable grounds for believing that it is in the public interest to produce the material to which the application relates.[21/2014]
(4) A financial institution which complies with an order made under subsection (2) is not to be treated as being in breach of any restriction upon the disclosure of information or material imposed by law, contract or rules of professional conduct.
(5) No action shall lie against a financial institution which in good faith produces materials or gives access to materials relating to the account of its customer by reason of that financial institution having produced or given access to the materials in compliance with an order made against it under subsection (2) or any act done or omitted to be done in relation to any funds, investment or property in the account of that customer in consequence of the production of or access to those materials.
(6) In subsection (5), each reference to a customer of a financial institution is, if the financial institution is a VCC, a reference to its member.[44/2018]
(7) The proceedings for an application for a production order under this section are to be heard in private.[Act 25 of 2021 wef 01/04/2022]
(8) The Public Prosecutor or the person duly authorised by the Public Prosecutor may exercise the powers conferred on the Public Prosecutor or the person (as the case may be) by this section despite any other written law relating to the production of, or the giving of any access to, any particular material or material of a particular description.[31
[2/2012]
38.—(1) Where a court makes a production order requiring a person to produce any material to any authorised officer, the person may apply to the court for a variation of the order.
(2) If the court is satisfied that the material is essential to the business activities of the person, the court may vary the production order mentioned in subsection (1) so that it requires the person to make the material available to an authorised officer for inspection.[32
39.—(1) Where a person is required by a production order to produce any material to an authorised officer or make any material available to an authorised officer for inspection, the person shall be guilty of an offence under this section if the person —(a)
contravenes the order without reasonable excuse; or
(b)
in purported compliance with the order produces or makes available any material known to the person to be false or misleading in a material particular without —(i)
indicating to the authorised officer to whom the material is produced or made available that the material is false or misleading and the respect in which the material is false or misleading; and
(ii)
providing correct information to the authorised officer if the person is in possession of, or can reasonably acquire, the correct information.
(2) A person guilty of an offence under subsection (1) 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.[33
Division 2 — Search powers
40.—(1) An authorised officer may, for the purpose of an investigation into drug dealing or criminal conduct (as the case may be), apply to a court for a warrant under this section in relation to specified premises.[21/2014]
(2) On such application, the court may issue a warrant authorising an authorised officer to enter and search the premises if the court is satisfied that —(a)
an order made under section 36 or 37 in relation to material on the premises has not been complied with;
(b)
the conditions in subsection (3) are fulfilled; or
(c)
the conditions in subsection (4) are fulfilled.
(3) The conditions mentioned in subsection (2)(b) are —(a)
that there are reasonable grounds for suspecting that a specified person has carried on or has benefited from drug dealing or from criminal conduct, as the case may be; and
(b)
that the conditions in section 36(5)(b) and (c) or 37(3)(b) and (c) are fulfilled in relation to any material on the premises.[21/2014]
(4) The conditions mentioned in subsection (2)(c) are —(a)
that there are reasonable grounds for suspecting that a specified person has carried on or has benefited from drug dealing or from criminal conduct, as the case may be; and
(b)
that there are reasonable grounds for suspecting that there is on the premises material relating to the specified person or to drug dealing or criminal conduct (as the case may be) which is likely to be of substantial value (whether by itself or together with other material) to the investigation for the purpose of which the application is made, but that the material cannot at the time of the application be particularised.[21/2014]
(5) Where an authorised officer has entered any premises in the execution of a warrant issued under this section, he or she may seize and retain any material, other than items subject to legal privilege, which is likely to be of substantial value (whether by itself or together with other material) to the investigation for the purpose of which the warrant was issued.
(6) Any person who hinders or obstructs an authorised officer in the execution of a warrant issued under this section 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.[34
41.—(1) An authorised officer may photograph or make copies of any material —(a)
produced or to which access is given under section 36; or
(b)
seized under section 40.
(2) In sections 36, 38 and 40 —“court” means the General Division of the High Court and the District Court;
“premises” includes any place and, in particular, includes —(a)
any vehicle, vessel, aircraft, hovercraft or offshore structure; and
(b)
any tent or movable structure.[35
[21/2014; 40/2019]
Division 3 — Record-keeping and suspicious transaction reports
42.—(1) In this Division —“financial transaction document”, in relation to a financial institution, means any document that relates to a financial transaction carried out by the institution in its capacity as a financial institution, and includes but is not limited to a document that relates to —(a)
the opening or closing by a person of an account with the institution;
(b)
the operation by a person of an account with the institution;
(c)
the opening or use by a person of a deposit box held by the institution;
(d)
the telegraphic or electronic transfer of funds by the institution on behalf of a person to another person;
(e)
the transmission of funds between Singapore and a foreign country or between foreign countries on behalf of a person;
(f)
an application by a person for a loan from the institution (where a loan is made to the person pursuant to the application); or
(g)
records of customer identification, or if the institution is a VCC, records of identification of its members;
“minimum retention period”, in relation to a financial transaction document of a financial institution, means —(a)
if the document relates to the opening of an account with the institution, the period of 5 years after the day on which the account is closed;
(b)
if the document relates to the opening by a person of a deposit box held by the institution, the period of 5 years after the day on which the deposit box ceases to be used by the person; or
(c)
in any other case, the period of 5 years after the day on which the transaction takes place.[2/2007; 44/2018]
(2) In sections 43 and 44, a reference to a copy includes a copy retained in the form of microfilm, microfiche, electronic records in accordance with section 9(1) of the Electronic Transactions Act 2010 or such other form as the Monetary Authority of Singapore may approve.[36
43.—(1) A financial institution must retain, or retain a copy of, each financial transaction document for the minimum retention period applicable to the document.
(2) A financial institution required to retain documents under this section must retain and store them in a manner that makes retrieval of the documents reasonably practicable.
(3) A financial institution that contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
(4) This section does not limit any other obligation of a financial institution to retain documents.[37
44.—(1) Where a financial institution is required by law to release an original of a financial transaction document before the end of the minimum retention period applicable to the document, the institution must retain a complete copy of the document until the period has ended or the original is returned, whichever occurs first.
(2) The financial institution must maintain a register of documents released under subsection (1).
(3) A financial institution that contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.[38
45.—(1) Where a person knows or has reasonable grounds to suspect that any property —(a)
in whole or in part, directly or indirectly, represents the proceeds of;
(b)
was used in connection with; or
(c)
is intended to be used in connection with,
any act which may constitute drug dealing or criminal conduct (as the case may be) and the information or matter on which the knowledge or suspicion is based came to the person’s attention in the course of the person’s trade, profession, business or employment, the person must disclose the knowledge or suspicion or the information or other matter on which that knowledge or suspicion is based to a Suspicious Transaction Reporting Officer as soon as is reasonably practicable after it comes to the person’s attention.
[44/2007; 21/2014]
(2) To avoid doubt, where the property mentioned in subsection (1) is the subject of a transaction, the person mentioned in that subsection must make the disclosure mentioned in that subsection regardless of whether the transaction was completed.[2/2012]
(3) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction —(a)
if the person is an individual, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 3 years or to both; or
(b)
if the person is not an individual, to a fine not exceeding $500,000.[51/2018]
(4) The Minister may, by regulations, prescribe requirements for any person or class of persons in relation to the circumstances, manner and means of disclosure required under subsection (1).
(5) Nothing in subsection (1) or (3) makes it an offence —(a)
for an advocate and solicitor, or an interpreter or other person who works under the supervision of an advocate and solicitor, to fail to disclose any information or other matter which is an item subject to legal privilege;
(b)
for a legal counsel acting as such for his or her employer, or an interpreter or other person who works under the supervision of the legal counsel, to fail to disclose any information or other matter concerning the employer which is an item subject to legal privilege; or
(c)
for an arbitrator to fail to disclose any information or other matter which came to the arbitrator’s attention in the course of any arbitral proceedings in which the arbitrator acted as an arbitrator.[21/2014]
(6) It is a defence to a charge of committing an offence under this section that the person charged had a reasonable excuse for not disclosing the information or other matter in question.
(7) Where a person discloses in good faith to a Suspicious Transaction Reporting Officer —(a)
the person’s knowledge or suspicion of the matters referred to in subsection (1)(a), (b) or (c); or
(b)
any information or other matter on which that knowledge or suspicion is based,
the disclosure is not to be treated as a breach of any restriction upon the disclosure imposed by law, contract or rules of professional conduct and the person shall not be liable for any loss arising out of the disclosure or any act or omission in consequence of the disclosure.
[44/2007]
(8) Without affecting subsection (6) or (7), in the case of a person who was in employment at the time in question, it is a defence to a charge of committing an offence under this section that the person disclosed the information or other matter in question to the appropriate person in accordance with the procedure established by the person’s employer for the making of such disclosures.
(9) A disclosure to which subsection (8) applies is not to be treated as a breach of any restriction imposed by law, contract or rules of professional conduct.
(10) Despite section 77 and any other written law or rule of law, where a regulated person has disclosed under subsection (1) any thing to a Suspicious Transaction Reporting Officer, that Suspicious Transaction Reporting Officer (or any other Suspicious Transaction Reporting Officer) may, in order to enable the specified regulator of the regulated person to carry out any of its functions or duties, communicate that thing disclosed by the regulated person to the regulated person’s specified regulator.[Act 24 of 2024 wef 14/11/2024]
(11) In this section —“regulated person”, in relation to a specified regulator, means any person who is approved, authorised, designated, recognised, registered, licensed or otherwise regulated by the specified regulator under any written law, and that is either —(a)
prescribed as a regulated person of that specified regulator; or
(b)
a member of a class of persons prescribed as regulated persons of that specified regulator;
“specified regulator” means —(a)
any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or
(b)
a public authority established under any public Act for a public purpose or an officer or employee of the public authority,
that is prescribed as a specified regulator.
[39
[Act 24 of 2024 wef 14/11/2024]
46. Where a person or an officer, employee or agent of a person, gives information under subsection (1) of section 45 as soon as practicable after having the knowledge mentioned in that subsection, the person or officer, employee or agent of the person is to be taken, for the purposes of sections 50, 51, 53, 54 and 55A, not to have been in possession of that information at any time.[40
[Act 15 of 2023 wef 08/02/2024]
47.—(1) Except as provided in subsection (3) —(a)
information disclosed by an informer must not be admitted in evidence in any civil or criminal proceedings; and
(b)
no witness in any civil or criminal proceedings is obliged —(i)
to disclose the name and address of any informer; or
(ii)
to answer any question if the answer thereto would lead, or would tend to lead, to the discovery of the name or address of the informer.[44/2007]
(2) If any book, document or paper which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the informer’s discovery, the court is to cause those entries to be concealed from view or to be obliterated so far as may be necessary to protect the informer from discovery.[44/2007]
(3) If a court —(a)
in any proceedings before it for an offence under any written law, after full inquiry into the case, is satisfied that an informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or
(b)
in any other proceedings, is of the opinion that justice cannot be fully done between the parties to the proceedings without the disclosure of the name of an informer,
the court may permit inquiry and require full disclosure concerning the informer.
[44/2007]
(4) In this section, “informer” means a person who makes a disclosure pursuant to a requirement under section 5(3) or pursuant to section 45(1).[40A
[44/2007; 21/2014]
48.—(1) Despite section 77 and any other written law or rule of law, a Suspicious Transaction Reporting Officer may communicate any thing —(a)
disclosed to the Suspicious Transaction Reporting Officer pursuant to a requirement under section 5(3) or pursuant to section 45(1);
(b)
given to the Suspicious Transaction Reporting Officer under section 60(4) or 62(4);
(c)
forwarded to the Suspicious Transaction Reporting Officer under section 61;
(d)
submitted to the Suspicious Transaction Reporting Officer under section 68(1);
(e)
filed with the Suspicious Transaction Reporting Officer under any regulations made under section 200 of the Casino Control Act 2006;
(f)
submitted to a Suspicious Transaction Reporting Officer under section 17 of the Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Act 2019; or[Act 6 of 2024 wef 01/05/2024]
(g)
submitted to a Suspicious Transaction Reporting Officer under section 74A of the Pawnbrokers Act 2015,
to a corresponding authority of a foreign country if —
(h)
that thing may be relevant to an investigation by that authority into a foreign drug dealing offence or a foreign serious offence; and
(i)
the conditions in subsection (2) are satisfied.[44/2007; 21/2014; 7/2019]
(2) The conditions mentioned in subsection (1) are as follows:(a)
there exists an arrangement, or an international arrangement, under which the corresponding authority of the foreign country has agreed, or the corresponding authority of the foreign country has given an undertaking, to communicate to Singapore, upon Singapore’s request, information received by the corresponding authority that corresponds to any thing required to be disclosed, given, forwarded or submitted to, or filed with, a Suspicious Transaction Reporting Officer pursuant to a requirement under section 5(3) or under section 45(1) or any of the provisions mentioned in subsection (1)(b) to (g), or required to be given to an immigration officer under section 60(4);
(b)
the Suspicious Transaction Reporting Officer is satisfied —(i)
in any case where there exists an international arrangement mentioned in paragraph (a), that the corresponding authority has given appropriate undertakings under or in accordance with the international arrangement —(A)
for protecting the confidentiality of any thing communicated to the corresponding authority; and
(B)
for controlling the use that will be made of that thing, including an undertaking that the thing will not be used as evidence in any proceedings; or
(ii)
in any other case, that the corresponding authority has given appropriate undertakings —(A)
for protecting the confidentiality of any thing communicated to the corresponding authority; and
(B)
for controlling the use that will be made of that thing, including an undertaking that the thing will not be used as evidence in any proceedings;
(c)
such other conditions as the Minister may prescribe.[44/2007; 21/2014; 51/2018; 7/2019]
(3) In this section —“corresponding authority”, in relation to a foreign country, means the authority of that foreign country responsible for receiving information that corresponds to any thing required to be disclosed to an authorised officer under section 45(1);
“international arrangement” means an arrangement for cooperation in accordance with the rules or by‑laws of, or any principles or guidelines issued by, any prescribed international organisation, and to which the Suspicious Transaction Reporting Office mentioned in section 5 and the corresponding authority of a foreign country are parties.[41
[44/2007; 51/2018; 7/2019]
Division 4 — Disclosure of information held by public bodies
49.—(1) Subject to subsection (6), the General Division of the High Court may, on an application by the Public Prosecutor, order any material mentioned in subsection (4) which is in the possession of a public body to be produced to the General Division of the High Court within such period as the General Division of the High Court may specify.[40/2019]
(2) The power to make an order under subsection (1) is exercisable if —(a)
the powers conferred on the General Division of the High Court by sections 19(1) and 20(1) are exercisable by virtue of section 18(1); or
(b)
those powers are exercisable by virtue of section 18(2) and the General Division of the High Court has made a restraint or charging order which has not been discharged.[40/2019]
(3) Where the power to make an order under subsection (1) is exercisable by virtue only of subsection (2)(b), section 18(4) applies for the purposes of this section as it applies for the purposes of sections 19 and 20.
(4) The material mentioned in subsection (1) is any material which —(a)
has been submitted to an officer of a public body by the defendant or by a person who has at any time held property which was realisable property;
(b)
has been made by an officer of a public body in relation to the defendant or such a person; or
(c)
is correspondence which passed between an officer of a public body and the defendant or such a person.
(5) An order under subsection (1) may require the production of all material mentioned in subsection (4), or of a particular description of such material, being material in the possession of the body concerned.
(6) An order under subsection (1) is not to require the production of any material unless it appears to the General Division of the High Court that the material is likely to contain information that would facilitate the exercise of the powers conferred on the General Division of the High Court by section 19, 20 or 22 or on a receiver appointed under section 19 or 22 or pursuant to a charging order.[40/2019]
(7) The General Division of the High Court may, by order, authorise the disclosure to such a receiver of any material produced under subsection (1) or any part of such material.[40/2019]
(8) The General Division of the High Court is not to make an order under subsection (7) unless a reasonable opportunity has been given for an officer of the public body to make representations to the General Division of the High Court.[40/2019]
(9) Material disclosed pursuant to an order under subsection (7) may, subject to any conditions contained in the order, be further disclosed for the purposes of the functions under this Act of the receiver or the General Division of the High Court.[40/2019]
(10) The General Division of the High Court may, by order, authorise the disclosure to an authorised officer of any material produced under subsection (1) or any part of such material.[40/2019]
(11) The General Division of the High Court is not to make an order under subsection (10) unless —(a)
a reasonable opportunity has been given for an officer of the public body to make representations to the General Division of the High Court; and
(b)
it appears to the General Division of the High Court that the material is likely to be of substantial value in exercising functions relating to drug dealing or criminal conduct, as the case may be.[21/2014; 40/2019]
(12) Material disclosed pursuant to an order under subsection (10) may, subject to any conditions contained in the order, be further disclosed for the purposes of functions relating to drug dealing or criminal conduct, as the case may be.[21/2014]
(13) Material may be produced or disclosed pursuant to this section despite any obligation as to secrecy or other restriction upon the disclosure of information imposed by statute or otherwise.
(14) An order under subsection (1) and, in the case of material in the possession of a public body, an order under section 36(3) may require any officer of the public body (whether named in the order or not) who may for the time being be in possession of the material concerned to comply with it, and such an order must be served as if the proceedings were civil proceedings against the Government.
(15) In this section, “public body” means —(a)
any Ministry or Government department; and
(b)
any body specified by the Minister by notification in the Gazette to be a public body for the purposes of this section.[42
PART 6 — OFFENCES
50.—(1) Subject to subsection (3), a person who enters into, or is otherwise concerned in an arrangement, knowing or having reasonable grounds to believe that by the arrangement —(a)
the retention or control by or on behalf of another (called in this subsection that other person) of that other person’s benefits of drug dealing is facilitated (whether by concealment, removal from jurisdiction, transfer to nominees or otherwise); or[Act 15 of 2023 wef 08/02/2024]
(b)
that other person’s benefits of drug dealing —(i)
are used to secure funds that are placed at that other person’s disposal, directly or indirectly; or
(ii)
are used for that other person’s benefit to acquire property by way of investment or otherwise,
and knowing or having reasonable grounds to believe that that other person is a person who carries on or has carried on drug dealing or has benefited from drug dealing, shall be guilty of an offence.
[21/2014]
(1A) Subject to subsection (3), a person (A) —(a)
who enters into, or is otherwise concerned in, an arrangement under which —(i)
the retention or control by or on behalf of another person (B) of B’s, or any other person’s, benefits of drug dealing is facilitated (whether by concealment, removal from jurisdiction, transfer to nominees or otherwise);
(ii)
funds that are placed at another person’s (B) disposal are secured, directly or indirectly, by B’s, or any other person’s, benefits of drug dealing; or
(iii)
property is acquired for another person’s (B) benefit, by way of investment or otherwise, using B’s, or any other person’s, benefits of drug dealing; and
(b)
who —(i)
does so rashly in respect of the circumstance that the arrangement relates to benefits of drug dealing; or
(ii)
does so negligently,
shall be guilty of an offence.
[Act 15 of 2023 wef 08/02/2024]
(2) In this section, references to any person’s benefits of drug dealing include a reference to any property which, in whole or in part, directly or indirectly, represented in the person’s hands the person’s benefits of drug dealing.[21/2014]
(3) Where a person discloses to an authorised officer a suspicion or belief that any property, funds or investments are derived from or used in connection with drug dealing or any matter on which such a suspicion or belief is based —(a)
if the person does any act in contravention of subsection (1) or (1A) and the disclosure relates to the arrangement concerned, the person shall not be guilty of an offence under this section if the disclosure is made in accordance with this paragraph, that is —(i)
it is made before the person does the act concerned, being an act done with the consent of the authorised officer; or
(ii)
it is made after the person does the act, but is made on the person’s initiative and as soon as it is reasonable for the person to make it;[Act 15 of 2023 wef 08/02/2024]
(b)
the disclosure is not to be treated as a breach of any restriction upon the disclosure of information imposed by law, contract or rules of professional conduct; and
(c)
the person shall not be liable in damages for any loss arising out of —(i)
the disclosure; or
(ii)
any act done or omitted to be done in relation to the property, funds or investments in consequence of the disclosure.[21/2014]
(4) In any proceedings against a person for an offence under this section, it is a defence to prove —(a)
that the person did not know and had no reasonable ground to believe that the arrangement related to any person’s proceeds of drug dealing;
(b)
that the person did not know and had no reasonable ground to believe that, by the arrangement, the retention or control by or on behalf of the relevant person of any property was facilitated or (as the case may be) that, by the arrangement, any property was used as mentioned in subsection (1) or (1A), as the case may be;[Act 15 of 2023 wef 08/02/2024]
(c)
that —(i)
the person intended to disclose to an authorised officer such suspicion, belief or matter as is mentioned in subsection (3) in relation to the arrangement; and
(ii)
there is reasonable excuse for the person’s failure to make disclosure in accordance with subsection (3)(a); or
(d)
that, in the case of a person who was in employment at the time in question and the person enters or is otherwise concerned in the arrangement in the course of his or her employment, the person disclosed the suspicion, belief or matter as is mentioned in subsection (3) to the appropriate person in accordance with the procedure established by his or her employer for the making of such disclosures.[21/2014]
(5) Any individual who commits an offence under subsection (1) shall be liable on conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both.[Act 15 of 2023 wef 08/02/2024]
(6) Any individual who commits an offence under subsection (1A) shall be liable on conviction —(a)
in a case mentioned in subsection (1A)(b)(i), to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 5 years or to both; or
(b)
in a case mentioned in subsection (1A)(b)(ii), to a fine not exceeding $150,000 or to imprisonment for a term not exceeding 3 years or to both.[Act 15 of 2023 wef 08/02/2024]
(7) Any person who is not an individual who commits an offence under subsection (1) or (1A) shall be liable on conviction to a fine not exceeding $1 million or twice the value of the benefits of drug dealing in respect of which the offence was committed, whichever is higher.[43
[44/2007; 21/2014; 51/2018]
[Act 15 of 2023 wef 08/02/2024]
51.—(1) Subject to subsection (3), a person who enters into or is otherwise concerned in an arrangement, knowing or having reasonable grounds to believe that, by the arrangement —(a)
the retention or control by or on behalf of another (called in this subsection that other person) of that other person’s benefits from criminal conduct is facilitated (whether by concealment, removal from jurisdiction, transfer to nominees or otherwise); or[Act 15 of 2023 wef 08/02/2024]
(b)
that other person’s benefits from criminal conduct —(i)
are used to secure funds that are placed at that other person’s disposal, directly or indirectly; or
(ii)
are used for that other person’s benefit to acquire property by way of investment or otherwise,
and knowing or having reasonable grounds to believe that that other person is a person who engages in or has engaged in criminal conduct or has benefited from criminal conduct shall be guilty of an offence.
[51/2018]
(1A) Subject to subsection (3), a person (A) —(a)
who enters into, or is otherwise concerned in, an arrangement under which —(i)
the retention or control by or on behalf of another person (B) of B’s, or any other person’s, benefits from criminal conduct is facilitated (whether by concealment, removal from jurisdiction, transfer to nominees or otherwise);
(ii)
funds that are placed at another person’s (B) disposal are secured, directly or indirectly, by B’s, or any other person’s, benefits from criminal conduct; or
(iii)
property is acquired for another person’s (B) benefit, by way of investment or otherwise, using B’s, or any other person’s, benefits from criminal conduct; and
(b)
who —(i)
does so rashly in respect of the circumstance that the arrangement relates to benefits from criminal conduct; or
(ii)
does so negligently,
shall be guilty of an offence.
[Act 15 of 2023 wef 08/02/2024]
(2) In this section, references to any person’s benefits from criminal conduct include a reference to any property which, in whole or in part, directly or indirectly, represented in the person’s hands the person’s benefits from criminal conduct.
(3) Where a person discloses to an authorised officer the person’s knowledge or belief that any property, funds or investments are derived from or used in connection with criminal conduct or any matter on which such knowledge or belief is based —(a)
if the person does any act in contravention of subsection (1) or (1A) and the disclosure relates to the arrangement concerned, the person shall not be guilty of an offence under this section if the disclosure is made in accordance with this paragraph, that is —(i)
it is made before the person does the act concerned, being an act done with the consent of the authorised officer; or
(ii)
it is made after the person does the act, but is made on the person’s initiative and as soon as it is reasonable for the person to make it;[Act 15 of 2023 wef 08/02/2024]
(b)
the disclosure is not to be treated as a breach of any restriction upon the disclosure of information imposed by law, contract or rules of professional conduct; and
(c)
the person shall not be liable in damages for any loss arising out of —(i)
the disclosure; or
(ii)
any act done or omitted to be done in relation to the property, funds or investments in consequence of the disclosure.
(4) In any proceedings against a person for an offence under this section, it is a defence to prove —(a)
that the person did not know and had no reasonable ground to believe that the arrangement related to any person’s proceeds derived from criminal conduct;
(b)
that the person did not know and had no reasonable ground to believe that, by the arrangement, the retention or control by or on behalf of the relevant person of any property was facilitated or (as the case may be) that, by the arrangement, any property was used as mentioned in subsection (1) or (1A), as the case may be;[Act 15 of 2023 wef 08/02/2024]
(c)
that —(i)
the person intended to disclose to an authorised officer such knowledge, belief or matter as is mentioned in subsection (3) in relation to the arrangement; and
(ii)
there is reasonable excuse for the person’s failure to make disclosure in accordance with subsection (3)(a);
(d)
that, in the case of a person who was in employment at the time in question and the person enters or is otherwise concerned in the arrangement in the course of his or her employment, the person disclosed the knowledge, belief or matter as is mentioned in subsection (3) to the appropriate person in accordance with the procedure established by his or her employer for the making of such disclosures.
(5) Subject to subsections (8) and (9), any individual who commits an offence under subsection (1) shall be liable on conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both.[Act 15 of 2023 wef 08/02/2024]
[Act 21 of 2025 wef 30/12/2025]
(6) Any individual who commits an offence under subsection (1A) shall be liable on conviction —(a)
in a case mentioned in subsection (1A)(b)(i), to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 5 years or to both; or
(b)
in a case mentioned in subsection (1A)(b)(ii), to a fine not exceeding $150,000 or to imprisonment for a term not exceeding 3 years or to both.[Act 15 of 2023 wef 08/02/2024]
(7) Any person who is not an individual who commits an offence under subsection (1) or (1A) shall be liable on conviction to a fine not exceeding $1 million or twice the value of the benefits from criminal conduct in respect of which the offence was committed, whichever is higher.
(8) Where an individual is convicted of an offence under subsection (1)(a), the individual shall, in addition to the punishment under subsection (5), be liable to caning of not more than 12 strokes if —(a)
it is proved, to the satisfaction of the court, that the retention or control by or on behalf of another person (A) of A’s benefits from a serious scam offence was facilitated by the arrangement mentioned in subsection (1); and
(b)
the individual is not able to prove, to the satisfaction of the court, that he or she had taken reasonable steps to ensure that the retention or control of A’s benefits from a serious scam offence would not be facilitated by the arrangement.[Act 21 of 2025 wef 30/12/2025]
(9) Where an individual is convicted of an offence under subsection (1)(b), the individual shall, in addition to the punishment under subsection (5), be liable to caning of not more than 12 strokes if —(a)
it is proved, to the satisfaction of the court, that by the arrangement mentioned in subsection (1), another person’s (A) benefits from a serious scam offence —(i)
were used to secure funds that are placed at A’s disposal; or
(ii)
were used for A’s benefit to acquire property; and
(b)
the individual is not able to prove, to the satisfaction of the court, that he or she had taken reasonable steps to ensure that A’s benefits from a serious scam offence would not, by the arrangement, be used to secure funds that are placed at A’s disposal or for A’s benefit to acquire property (as the case may be).[Act 21 of 2025 wef 30/12/2025]
(10) For the purposes of subsections (8)(a) and (9)(a), it is not necessary for the prosecution to prove that any person was convicted of the serious scam offence.[44
[44/2007; 21/2014; 51/2018]
[Act 15 of 2023 wef 08/02/2024]
[Act 21 of 2025 wef 30/12/2025]
52.—(1) Subject to subsection (2), no witness in any civil or criminal proceedings is obliged —(a)
to reveal that a disclosure was made under section 50(3) or 51(3);
(b)
to reveal the identity of any person as the person making the disclosure; or
(c)
to answer any question if the answer would lead, or would tend to lead, to the revealing of any fact or matter referred to in paragraph (a) or (b).
(2) Subsection (1) does not apply in any proceedings —(a)
for an offence under section 50 or 51 or this section; or
(b)
where the court is of the opinion that justice cannot fully be done between the parties without revealing the disclosure or the identity of any person as the person making the disclosure.
(3) Subject to subsections (4), (5) and (6), a person must not publish or broadcast any information so as to reveal or suggest —(a)
that a disclosure was made under section 50(3) or 51(3); or
(b)
the identity of any person as the person making the disclosure.
(4) In subsection (3), “information” —(a)
includes a report of any civil or criminal proceedings; and
(b)
does not include information published for statistical purposes by, or under the authority of, the Government.
(5) Subsection (3) does not apply in respect of proceedings —(a)
against the person making the disclosure for an offence under section 50 or 51; or
(b)
for an offence under this section.
(6) The court may, if satisfied that it is in the interests of justice to do so, by order dispense with the requirements of subsection (3) to such extent as may be specified in the order.
(7) If information is published or broadcast in contravention of subsection (3), each of the following persons:(a)
in the case of publication as part of a newspaper or periodical publication — any proprietor, editor, publisher and distributor thereof;
(b)
in the case of a publication otherwise than as part of a newspaper or periodical publication — any person who publishes it and any person who distributes it;
(c)
in the case of a broadcast — any person who broadcasts the information and, if the information is contained in a programme, any person who transmits or provides the programme and any person having functions in relation to the programme corresponding to those of the editor of a newspaper or periodical publication,
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 6 months or to both.
(8) In this section —“broadcast” includes broadcast by radio, film, videotape or television;
“publish” means publish in writing.[45
53.—(1) Any person who —(a)
conceals or disguises any property which is, or in whole or in part, directly or indirectly, represents, the person’s benefits of drug dealing;
(b)
converts or transfers that property or removes it from the jurisdiction; or
(c)
acquires, possesses or uses that property,
shall be guilty of an offence.
[44/2007; 21/2014]
(2) Any person who, knowing or having reasonable grounds to believe that any property is, or in whole or in part, directly or indirectly, represents, another person’s benefits of drug dealing —(a)
conceals or disguises that property; or
(b)
converts or transfers that property or removes it from the jurisdiction,
shall be guilty of an offence.
[4/2010; 21/2014]
(3) Any person who, knowing or having reasonable grounds to believe that any property is, or in whole or in part, directly or indirectly, represents, another person’s benefits of drug dealing, acquires that property or has possession of or uses such property, shall be guilty of an offence.[44/2007; 4/2010; 21/2014]
(3A) Any person —(a)
who —(i)
conceals or disguises any property which is, or in whole or in part, directly or indirectly, represents, another person’s benefits of drug dealing;
(ii)
converts or transfers that property or removes it from the jurisdiction; or
(iii)
acquires, possesses or uses that property; and
(b)
who —(i)
does so rashly in respect of the circumstance that the property represents another person’s benefits of drug dealing; or
(ii)
does so negligently,
shall be guilty of an offence.
[Act 15 of 2023 wef 08/02/2024]
(4) In subsections (1)(a), (2)(a) and (3A)(a)(i), references to concealing or disguising any property include references to concealing or disguising its nature, source, location, disposition, movement or ownership or any rights with respect to it.[Act 15 of 2023 wef 08/02/2024]
(5) Any individual who commits an offence under subsection (1), (2) or (3) shall be liable on conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both.[Act 15 of 2023 wef 08/02/2024]
(6) Any individual who commits an offence under subsection (3A) shall be liable on conviction —(a)
in a case mentioned in subsection (3A)(b)(i), to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 5 years or to both; or
(b)
in a case mentioned in subsection (3A)(b)(ii), to a fine not exceeding $150,000 or to imprisonment for a term not exceeding 3 years or to both.[Act 15 of 2023 wef 08/02/2024]
(7) Any person who is not an individual who commits an offence under subsection (1), (2), (3) or (3A) shall be liable on conviction to a fine not exceeding $1 million or twice the value of the benefits of drug dealing in respect of which the offence was committed, whichever is higher.[46
[44/2007; 21/2014; 51/2018]
[Act 15 of 2023 wef 08/02/2024]
54.—(1) Any person who —(a)
conceals or disguises any property which is, or in whole or in part, directly or indirectly, represents, the person’s benefits from criminal conduct;
(b)
converts or transfers that property or removes it from the jurisdiction; or
(c)
acquires, possesses or uses that property,
shall be guilty of an offence.
[44/2007; 51/2018]
(2) Any person who, knowing or having reasonable grounds to believe that any property is, or in whole or in part, directly or indirectly, represents, another person’s benefits from criminal conduct —(a)
conceals or disguises that property; or
(b)
converts or transfers that property or removes it from the jurisdiction,
shall be guilty of an offence.
[4/2010]
(3) Any person who, knowing or having reasonable grounds to believe that any property is, or in whole or in part, directly or indirectly, represents, another person’s benefits from criminal conduct, acquires that property, or has possession of or uses such property, shall be guilty of an offence.[44/2007; 4/2010]
(3A) Any person —(a)
who —(i)
conceals or disguises any property which is, or in whole or in part, directly or indirectly, represents, another person’s benefits from criminal conduct;
(ii)
converts or transfers that property or removes it from the jurisdiction; or
(iii)
acquires, possesses or uses that property; and
(b)
who —(i)
does so rashly in respect of the circumstance that the property represents another person’s benefits from criminal conduct; or
(ii)
does so negligently,
shall be guilty of an offence.
[Act 15 of 2023 wef 08/02/2024]
(4) In subsections (1)(a), (2)(a) and (3A)(a)(i), references to concealing or disguising any property include references to concealing or disguising its nature, source, location, disposition, movement or ownership or any rights with respect to it.[Act 15 of 2023 wef 08/02/2024]
(5) Subject to subsection (8), any individual who commits an offence under subsection (1), (2) or (3) shall be liable on conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both.[Act 15 of 2023 wef 08/02/2024]
[Act 21 of 2025 wef 30/12/2025]
(6) Any individual who commits an offence under subsection (3A) shall be liable on conviction —(a)
in a case mentioned in subsection (3A)(b)(i), to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 5 years or to both; or
(b)
in a case mentioned in subsection (3A)(b)(ii), to a fine not exceeding $150,000 or to imprisonment for a term not exceeding 3 years or to both.[Act 15 of 2023 wef 08/02/2024]
(7) Any person who is not an individual who commits an offence under subsection (1), (2), (3) or (3A) shall be liable on conviction to a fine not exceeding $1 million or twice the value of the benefits from criminal conduct in respect of which the offence was committed, whichever is higher.
(8) Where an individual is convicted of an offence under subsection (1), (2) or (3), the individual shall, in addition to the punishment under subsection (5), be liable to caning of not more than 12 strokes if —(a)
it is proved, to the satisfaction of the court, that the property mentioned in subsection (1), (2) or (3) (as the case may be) is, or represents (in whole or in part, directly or indirectly), a person’s benefits from a serious scam offence; and
(b)
for an individual who is a person mentioned in subsection (2) or (3), the individual is not able to prove, to the satisfaction of the court, that he or she had taken reasonable steps to ensure that the property is not, and does not represent (in whole or in part, directly or indirectly), any person’s benefits from a serious scam offence.[Act 21 of 2025 wef 30/12/2025]
(9) For the purposes of subsection (8)(a), it is not necessary for the prosecution to prove that any person was convicted of the serious scam offence.[47
[44/2007; 21/2014; 51/2018]
[Act 15 of 2023 wef 08/02/2024]
[Act 21 of 2025 wef 30/12/2025]
55.—(1) Any person who possesses or uses any property that may be reasonably suspected of being, or of in whole or in part, directly or indirectly, representing, any benefits of drug dealing or benefits from criminal conduct shall, if the person fails to account satisfactorily how the person came by the property, be guilty of an offence.[51/2018]
(2) Any person who commits an offence under subsection (1) shall be liable on conviction —(a)
if the person is an individual, to a fine not exceeding $150,000 or to imprisonment for a term not exceeding 3 years or to both; or
(b)
if the person is not an individual, to a fine not exceeding $300,000.[47AA
[51/2018]
s 55AAssisting another to retain benefits of drug dealing or benefits from criminal conduct in certain circumstances, etc.Open ↗
55A.—(1) Any person (A) —(a)
who enters into, or is otherwise concerned in, an arrangement under which —(i)
the retention or control by or on behalf of another person (B) of B’s, or any other person’s, benefits of drug dealing or benefits from criminal conduct is facilitated (whether by concealment, removal from jurisdiction, transfer to nominees or otherwise);
(ii)
funds that are placed at another person’s (B) disposal are secured, directly or indirectly, by B’s, or any other person’s, benefits of drug dealing or benefits from criminal conduct; or
(iii)
property is acquired for another person’s (B) benefit, by way of investment or otherwise, using B’s, or any other person’s, benefits of drug dealing or benefits from criminal conduct; and
(b)
who does so in any of the following circumstances:(i)
the value of the benefits of drug dealing or benefits from criminal conduct involved in the arrangement mentioned in paragraph (a) is disproportionate to A’s known sources of income;
(ii)
under the arrangement mentioned in paragraph (a) —(A)
A enables B or any other person to access, operate or control a payment account which A is able to access, operate or control; and
(B)
at the time A enters into or becomes concerned with the arrangement, A fails to take reasonable steps to ascertain the purpose of B or that other person being able to access, operate or control the payment account mentioned in sub-paragraph (A);
(iii)
under the arrangement mentioned in paragraph (a) —(A)
money is received in or transferred from a payment account which A is able to access, operate or control; and
(B)
at the time A enters into or becomes concerned with the arrangement, A fails to take reasonable steps to ascertain the source or destination of the money;
(iv)
under the arrangement mentioned in paragraph (a) —(A)
A receives money from or transfers money to B or any other person; and
(B)
at the time A enters into or becomes concerned with the arrangement, A fails to take reasonable steps to ascertain B’s or that other person’s identity and physical location,
shall be guilty of an offence.
(2) Any person (A) —(a)
who —(i)
conceals or disguises any property which is, or in whole or in part, directly or indirectly, represents, another person’s benefits of drug dealing or benefits from criminal conduct;
(ii)
converts or transfers that property or removes it from the jurisdiction; or
(iii)
acquires, possesses or uses that property; and
(b)
who does so in any of the following circumstances:(i)
the value of the property mentioned in paragraph (a) is disproportionate to A’s known sources of income;
(ii)
in a case mentioned in paragraph (a)(iii) —(A)
A acquires, possesses or uses the property through a payment account which A is able to access, operate or control;
(B)
A enables another person (B) to access, operate or control the payment account mentioned in sub-paragraph (A); and
(C)
at the time A enters into or becomes concerned with the arrangement, A fails to take reasonable steps to ascertain the purpose of B being able to access, operate or control the payment account mentioned in sub-paragraph (A);
(iii)
A does the act mentioned in paragraph (a) —(A)
by receiving money in or transferring money from a payment account which A is able to access, operate or control; and
(B)
at the time A receives or transfers the money, A fails to take reasonable steps to ascertain the source or destination of the money;
(iv)
A does the act mentioned in paragraph (a) —(A)
by receiving property from or by transferring property to another person (C); and
(B)
at the time A receives or transfers the property, A fails to take reasonable steps to ascertain C’s identity and physical location,
shall be guilty of an offence.
(3) In any proceedings against a person for an offence under subsection (1), it is a defence to prove that the person did not know and had no reasonable ground to believe that the arrangement mentioned in subsection (1)(a) related to any person’s benefits of drug dealing or benefits from criminal conduct, as the case may be.
(4) In any proceedings against a person for an offence under subsection (2), it is a defence to prove that the person did not know and had no reasonable ground to believe that the property mentioned in subsection (2)(a) represented any person’s benefits of drug dealing or benefits from criminal conduct, as the case may be.
(5) Any individual who commits an offence under subsection (1) or (2) shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.
(6) Any person who is not an individual who commits an offence under subsection (1) or (2) shall be liable on conviction to a fine not exceeding $1 million or twice the value of the benefits of drug dealing or benefits from criminal conduct (as the case may be) in respect of which the offence was committed, whichever is higher.
(7) In this section, “payment account” has the meaning given by section 2(1) of the Payment Services Act 2019.[Act 15 of 2023 wef 08/02/2024]
56.—(1) For the purpose of proving under this Part whether the whole or any part of any property constitutes, or directly or indirectly represents, the benefits of drug dealing or the benefits from criminal conduct, it is not necessary for the prosecution to prove the particulars of any offence constituted by the drug dealing or criminal conduct.[21/2014]
(2) For the purpose of proving under this Part whether a person knows or has reasonable grounds to believe that the whole or any part of any property constitutes, or directly or indirectly represents, the benefits of drug dealing or the benefits from criminal conduct —(a)
it is sufficient for the prosecution to prove that the person knows or has reasonable grounds to believe that the whole or part of the property constitutes, or directly or indirectly represents, the benefits of an offence generally; and
(b)
it is not necessary for the prosecution to prove that the person knows or has reasonable grounds to believe that the whole or part of the property constitutes, or directly or indirectly represents, the benefits of a particular offence.[21/2014]
(3) For the purpose of proving under this Part whether doing or being concerned in any act in a foreign country constitutes drug dealing or criminal conduct —(a)
where the prosecution adduces, to the satisfaction of the court, some evidence that doing or being concerned in the act satisfies every element of a foreign drug dealing offence or foreign serious offence, it is presumed, until the contrary is proved, that the act constitutes that foreign drug dealing offence or foreign serious offence, as the case may be; and
(b)
without affecting section 59(1)(b) of the Evidence Act 1893, the court may take judicial notice of any Act passed by the legislature of that foreign country.[51/2018]
(4) Section 59(2) and (3) of the Evidence Act 1893 applies to the taking of judicial notice under subsection (3)(b).
(5) For the purpose of proving an offence under section 50(1) or (1A) against a person for entering into, or for otherwise being concerned in, an arrangement involving property that relates to the benefits of drug dealing, it is not necessary for the prosecution to prove as a physical element of that offence that the property is in fact the benefits of drug dealing.[Act 24 of 2024 wef 14/11/2024]
(6) For the purpose of proving an offence under section 51(1) or (1A) against a person for entering into, or for otherwise being concerned in, an arrangement involving property that relates to the benefits from criminal conduct, it is not necessary for the prosecution to prove as a physical element of that offence that the property is in fact the benefits from criminal conduct.[Act 24 of 2024 wef 14/11/2024]
(7) For the purpose of proving an offence under section 53(1), (2), (3) or (3A) against a person for any act mentioned in those provisions involving property that relates to the benefits of drug dealing, it is not necessary for the prosecution to prove as a physical element of that offence that the property is in fact the benefits of drug dealing.[Act 24 of 2024 wef 14/11/2024]
(8) For the purpose of proving an offence under section 54(1), (2), (3) or (3A) against a person for any act mentioned in those provisions involving property that relates to the benefits from criminal conduct, it is not necessary for the prosecution to prove as a physical element of that offence that the property is in fact the benefits from criminal conduct.[Act 24 of 2024 wef 14/11/2024]
(9) For the purpose of proving an offence under section 55A(1) against a person for entering into, or for otherwise being concerned in, an arrangement involving property that relates to the benefits of drug dealing or the benefits from criminal conduct, it is not necessary for the prosecution to prove as a physical element of that offence that the property is in fact the benefits of drug dealing or the benefits from criminal conduct, as the case may be.[Act 24 of 2024 wef 14/11/2024]
(10) For the purpose of proving an offence under section 55A(2) against a person for any act mentioned in that provision involving property that relates to the benefits of drug dealing or the benefits from criminal conduct, it is not necessary for the prosecution to prove as a physical element of that offence that the property is in fact the benefits of drug dealing or the benefits from criminal conduct, as the case may be.[47A
[51/2018]
[Act 24 of 2024 wef 14/11/2024]
57.—(1) Any person who —(a)
knows or has reasonable grounds to suspect that an authorised officer is acting, or is proposing to act, in connection with an investigation which is being, or is about to be, conducted under or for the purposes of this Act or any subsidiary legislation made under this Act; and
(b)
discloses to any other person information or any other matter which is likely to prejudice that investigation or proposed investigation,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 3 years or to both.
[51/2018]
(2) Any person who —(a)
knows or has reasonable grounds to suspect that a disclosure has been or is being made to an authorised officer under this Act (called in this section the disclosure); and
(b)
discloses to any other person information or any other matter which is likely to prejudice any investigation which might be conducted following the disclosure,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 3 years or to both.
[4/2010; 51/2018]
(3) Nothing in subsection (1) or (2) makes it an offence for an advocate and solicitor or his or her employee to disclose any information or other matter —(a)
to, or to a representative of, a client of his or her in connection with the giving of advice to the client in the course of and for the purpose of the professional employment, of the advocate and solicitor; or
(b)
to any person —(i)
in contemplation of, or in connection with, legal proceedings; and
(ii)
for the purpose of those proceedings.
(4) Nothing in subsection (1) or (2) makes it an offence for a legal counsel acting as such for his or her employer, or a person who works under the supervision of the legal counsel, to disclose any information or other matter —(a)
to the employer in connection with the giving of legal advice to the employer, or to any employee or officer of the employer, in the course of and for the purpose of the employment of the legal counsel as such; or
(b)
to any person —(i)
in contemplation of, or in connection with, legal proceedings concerning the employer; and
(ii)
for the purposes of those proceedings.[21/2014]
(5) Subsections (3) and (4) do not apply in relation to any information or other matter which is disclosed with a view to furthering any illegal purpose.[21/2014]
(6) In proceedings against a person for an offence under subsection (1) or (2), it is a defence to prove that the person did not know and had no reasonable ground to suspect that the disclosure was likely to be prejudicial in the way mentioned in subsection (1) or (2).
(7) No authorised officer or other person shall be guilty of an offence under this section in respect of anything done by the authorised officer or person in the course of acting in connection with the enforcement, or intended enforcement, of any provision of this Act or of any other written law relating to drug dealing or criminal conduct.[48
[21/2014]
PART 6A — CROSS BORDER MOVEMENTS OF PHYSICAL CURRENCY AND BEARER NEGOTIABLE INSTRUMENTS
58. The object of this Part is to impose measures for the disclosure of information regarding movements of physical currency and bearer negotiable instruments into and out of Singapore for the purpose of detecting, investigating and prosecuting drug dealing offences and serious offences, and to allow the confiscation of any physical currency or bearer negotiable instrument moved, attempted to be moved, or received, in contravention of the requirements under this Part.[48A
[44/2007; 21/2014; 51/2018]
59.—(1) In this Part —“bearer negotiable instrument” means —(a)
a traveller’s cheque; or
(b)
any negotiable instrument that is in bearer form, indorsed without any restriction, made out to a fictitious payee or otherwise in such form that title thereto passes upon delivery,
and includes a negotiable instrument that has been signed but with the payee’s name omitted;
“business day” means a day other than a Saturday, Sunday or public holiday;
“cash” means physical currency or a bearer negotiable instrument;
“commercial goods carrier” means a person who, in the normal course of a business, carries goods or mail for reward, and includes the person’s employee;
“commercial passenger carrier” means a person who, in the normal course of a business, carries passengers for reward, and includes the person’s employee;
“eligible place” means any islet, landing place, wharf, dock, railway or quay or premises of a provider of port services or facilities licensed or exempted under the Maritime and Port Authority of Singapore Act 1996 or the Civil Aviation Authority of Singapore Act 2009;
“embarkation location” means an immigration control post, place of embarkation, authorised airport, authorised point of departure, authorised train checkpoint or authorised departing place declared under section 5(3) of the Immigration Act 1959;
“immigration officer” means the Controller of Immigration or any immigration officer appointed under section 3 of the Immigration Act 1959, and includes an officer of customs;
“physical currency” means the coin and printed money (whether of Singapore or of a foreign country) that —(a)
is designated as legal tender; and
(b)
circulates as, and is customarily used and accepted as, a medium of exchange in the country of issue;
“printed money” means money comprising a note printed, written or otherwise made on polymer, paper or any other material;
“railway” has the meaning given by the Railways Act 1905 but does not include any rapid transit system set up under the Rapid Transit Systems Act 1995;
“send” includes send through the post or by means of another person.[44/2007; 17/2009]
(2) In determining whether an amount of foreign currency (including an amount in which a document is denominated) is equivalent to a Singapore dollar amount under this Part, the amount of foreign currency is to be translated to Singapore currency at the exchange rate applicable at the relevant time.[44/2007]
(3) For the purposes of this Part ––(a)
a person moves cash out of Singapore if the person takes or sends the cash (whether in a receptacle or otherwise) out of Singapore; and
(b)
a person moves cash into Singapore if the person brings or sends the cash (whether in a receptacle or otherwise) into Singapore.[48B
[44/2007]
60.—(1) A person must not move or attempt to move into or out of Singapore cash the total value of which exceeds the prescribed amount (or its equivalent in a foreign currency), without giving a report in respect of the movement in accordance with this section.[44/2007; 21/2014]
(2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.[44/2007]
(3) It is a defence for a person charged with an offence under subsection (2) to prove that the person did not know and had no reasonable ground to believe that the receptacle within which the cash was moved or attempted to be moved contained cash.[44/2007]
(4) A report under this section must —(a)
be in the prescribed form;
(b)
contain full and accurate information relating to the matter being reported as is specified in the form;
(c)
be given —(i)
to an immigration officer if the movement of the cash is to be effected by a person bringing or taking the cash into or out of Singapore with the person; or
(ii)
in any other case, to a Suspicious Transaction Reporting Officer or, if regulations permit, to an immigration officer; and
(d)
be given at the prescribed time.[44/2007]
(5) The Minister may make regulations for the matters referred to in this section; and may, for the purposes of subsection (4)(a) and (d), prescribe different forms and different times —(a)
for different manners of moving cash into and out of Singapore; and
(b)
for different classes of persons.[44/2007; 21/2014]
(6) Subsection (1) does not apply if —(a)
the person is a commercial passenger carrier; and
(b)
the cash is in the possession of any of the carrier’s passengers.[44/2007]
(7) Subsection (1) does not apply if ––(a)
the person is a commercial goods carrier;
(b)
the cash is carried on behalf of another person;
(c)
the other person has not disclosed to the carrier that the goods carried on behalf of the other person include cash; and
(d)
the carrier does not know and has no reasonable ground to believe that the goods carried on behalf of the other person include cash.[44/2007]
(8) The burden of proving the matters referred to in subsection (6) or (7) lies with the person who wishes to rely on that subsection.[48C
[44/2007]
61. If a report under section 60 is given to an immigration officer, he or she must, on request, within a reasonable time forward it to a Suspicious Transaction Reporting Officer.[48D
[44/2007]
62.—(1) A person who receives cash the total value of which exceeds the prescribed amount (or its equivalent in a foreign currency), which is moved to the person from outside Singapore, must make a report in respect of the receipt in accordance with this section before the end of the period of 5 business days beginning on the day of the receipt.[44/2007; 21/2014]
(2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.[44/2007]
(3) It is a defence for a person charged with an offence under subsection (2) to prove that the person did not know and had no reasonable ground to believe that the cash was moved from outside Singapore.[44/2007]
(4) A report under this section must —(a)
be in the prescribed form;
(b)
contain full and accurate information relating to the receipt being reported as is specified in the form; and
(c)
be given to a Suspicious Transaction Reporting Officer.[44/2007]
(5) The Minister may make regulations for the matters referred to in this section.[48E
[21/2014]
63.—(1) A person who —(a)
is about to leave Singapore;
(b)
is in an embarkation location for the purpose of leaving Singapore; or
(c)
arrives in Singapore,
must, if required to do so by an authorised officer or immigration officer —
(d)
declare whether or not the person has with him or her any cash;
(e)
declare the total value of any cash that the person has with him or her;
(f)
declare whether or not, to the best of the person’s knowledge and belief, a report under section 60 has been given in respect of any cash that the person has with him or her;
(g)
produce to the officer any cash that the person has with him or her; and
(h)
answer any question the officer may have with respect to the cash.[44/2007]
(2) An authorised officer or immigration officer may, with such assistance as is reasonable and necessary, examine any article or baggage which a person has with him or her if the person —(a)
is about to leave Singapore;
(b)
is in an embarkation location for the purpose of leaving Singapore; or
(c)
has arrived in Singapore,
for the purpose of finding out whether the person has with him or her any cash in respect of which a report under section 60 is required.
[44/2007]
(3) An authorised officer or immigration officer may, with such assistance as is reasonable and necessary, search a person for the purpose of finding out whether the person has with him or her any cash in respect of which a report under section 60 is required, so long as —(a)
the person —(i)
is about to leave Singapore;
(ii)
is in an embarkation location for the purpose of leaving Singapore; or
(iii)
has arrived in Singapore; and
(b)
the officer has reasonable grounds to suspect that there is on the person or in clothing being worn by the person, cash in respect of which a report under section 60 is required.[44/2007]
(4) If an authorised officer or immigration officer has reasonable grounds to suspect that any cash found in the course of an examination or search under subsection (2) or (3) may afford evidence as to the commission of an offence under section 60, the officer may seize the cash.[44/2007]
(5) A person must not be searched under subsection (3) except by a person of the same sex.[44/2007]
(6) An authorised officer or immigration officer, and any person assisting the officer, may board any motor vehicle, train, vessel or aircraft or enter any premises for the purpose of exercising the powers conferred by subsection (1), (2), (3) or (4).[44/2007]
(7) An authorised officer or immigration officer may, with such assistance as is reasonable and necessary —(a)
board a motor vehicle, train, vessel or aircraft; and
(b)
examine or search the motor vehicle, train, vessel or aircraft, and any thing found on the motor vehicle, train, vessel or aircraft,
for the purpose of ascertaining whether there is on board the motor vehicle, train, vessel or aircraft any cash in respect of which a report under section 60 is required.
[44/2007]
(8) Where an authorised officer or immigration officer has reasonable grounds to suspect that an offence under section 60 may have been committed, the officer may, with such assistance as is reasonable and necessary —(a)
enter any eligible place; and
(b)
search the place, and any thing found at or in it,
for the purpose of ascertaining whether there is at or in the place, or in the thing, any cash in respect of which a report under section 60 is required.
[44/2007]
(9) If an authorised officer or immigration officer has reasonable grounds to suspect that cash found in the course of a search under subsection (7) or (8) may afford evidence as to the commission of an offence under section 60, the officer may seize the cash.[44/2007]
(10) A person who, without reasonable excuse, fails to comply with a requirement under subsection (1), or pursuant to any such requirement knowingly or recklessly makes a declaration or gives an answer that is false in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.[48F
[44/2007]
64. Where a defendant is convicted of an offence under section 60(2) or 62(2), the court may, on the application of the Public Prosecutor, make a confiscation order against the defendant in respect of any part of the cash, in relation to which the offence was committed, that exceeds the prescribed amount (or its equivalent in a foreign currency).[48FA
[51/2018]
65.—(1) The Minister may, by order in the Gazette, with or without conditions, exempt any person or class of persons from section 60 or 62, or both.[44/2007]
(2) If any exemption is granted under subsection (1) with conditions, the exemption operates only if the conditions are complied with.[48G
[44/2007]
PART 6B — CASH TRANSACTION REPORTS
66. In this Part, unless the context otherwise requires —“cash” means currency notes and coins (whether of Singapore or of a foreign country) which are legal tender and circulate as money in the country of issue;
“cash transaction” means a cash transaction which is of a type prescribed for the purposes of this definition;
“cash transaction report” means a cash transaction report submitted to a Suspicious Transaction Reporting Officer under section 68(1);
“customer” means any person who is involved in any cash transaction with a prescribed person;
“prescribed person” means any person who is prescribed, or who belongs to a class of persons which is prescribed, for the purposes of this definition.[48H
[21/2014]
67.—(1) A prescribed person must perform such customer due diligence measures and internal control measures as may be prescribed, before entering into any of the following:(a)
a single cash transaction with a customer the value of which exceeds the prescribed amount (or its equivalent in a foreign currency);
(b)
2 or more cash transactions in a single day with the same customer, or with customers whom the prescribed person knows act on behalf of the same person, the total value of which exceeds the prescribed amount (or its equivalent in a foreign currency).[21/2014]
(2) The prescribed person must not proceed with any cash transaction mentioned in subsection (1) if there exists such circumstances as may be prescribed.[21/2014]
(3) A prescribed person must maintain —(a)
a record of each cash transaction mentioned in subsection (1) containing the prescribed information on that transaction;
(b)
a record of all information relating to a customer which is obtained through the customer due diligence measures performed for that transaction; and
(c)
a copy of each supporting document relied on in support of any information mentioned in paragraph (b).[21/2014]
(4) Any prescribed person who fails to comply with subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.[48I
[21/2014]
68.—(1) A prescribed person who enters into any cash transaction mentioned in section 67(1) must submit to a Suspicious Transaction Reporting Officer, within the prescribed time, a cash transaction report relating to that transaction in the prescribed form.[21/2014]
(2) A prescribed person must maintain —(a)
a copy of each cash transaction report submitted under subsection (1); and
(b)
a copy of each supporting document relied on in support of any information contained in that cash transaction report.[21/2014]
(3) Any prescribed person who fails to comply with subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.[48J
[21/2014]
69.—(1) A prescribed person must maintain each record mentioned in section 67(3)(a) relating to a cash transaction, each record mentioned in section 67(3)(b) relating to information obtained through the customer due diligence measures performed for that transaction, and each copy mentioned in section 67(3)(c) of a supporting document relating to that information, for a period of 5 years after the date on which the cash transaction report relating to that transaction was submitted under section 68(1).[21/2014]
(2) A prescribed person must maintain each copy mentioned in section 68(2)(a) of a cash transaction report, and each copy mentioned in section 68(2)(b) of a supporting document relating to information contained in that cash transaction report, for a period of 5 years after the date on which that cash transaction report was submitted under section 68(1).[21/2014]
(3) Any prescribed person who fails to comply with subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.[48K
[21/2014]
PART 7 — MISCELLANEOUS
70.—(1) Where, in relation to an investigation into drug dealing or criminal conduct (as the case may be), an order under section 36 has been made or has been applied for and has not been refused or a warrant under section 40 has been issued, a person who, knowing or suspecting that the investigation is taking place, makes any disclosure which is likely to prejudice the investigation shall be guilty of an offence.[21/2014]
(2) In proceedings against a person for an offence under this section, it is a defence to prove that —(a)
the person did not know or suspect that the disclosure was likely to prejudice the investigation; or
(b)
the person had lawful authority or reasonable excuse for making the disclosure.
(3) Any person who commits an offence under this section shall be liable on conviction to a fine not exceeding $30,000 or to imprisonment for a term not exceeding 3 years or to both.[49
71.—(1) If an investigation is begun against a person for a drug dealing offence or a serious offence (as the case may be) or offences and any of the following circumstances occur, namely:(a)
no proceedings are instituted against that person;
(b)
proceedings are instituted against that person but do not result in the person’s conviction for any drug dealing offence or serious offence, as the case may be;
(c)
proceedings are instituted against that person and the person is convicted of one or more drug dealing offences or serious offences (as the case may be), but —(i)
the conviction or convictions concerned are quashed; or
(ii)
the person is granted a pardon in respect of the conviction or convictions concerned,
the General Division of the High Court may, on application by a person who held property which was realisable property, order compensation to be paid by the Government to the applicant if, having regard to all the circumstances, the General Division of the High Court considers it appropriate to make such an order.
[21/2014; 40/2019]
(2) The General Division of the High Court is not to order compensation to be paid under subsection (1) unless it is satisfied that —(a)
there has been some serious default on the part of any person concerned in the investigation or prosecution of the offence or offences concerned; and
(b)
the applicant has suffered loss in consequence of anything done in relation to the property by, or pursuant to an order of, the General Division of the High Court under section 19, 20 or 22.[40/2019]
(3) The General Division of the High Court is not to order compensation to be paid under subsection (1) in any case where it appears to the General Division of the High Court that the investigation would have been continued, or the proceedings would have been instituted or continued (as the case may be) if the serious default had not occurred.[40/2019]
(4) Without affecting subsection (1), where —(a)
a disclosure is made by any person in accordance with section 50(3) in relation to any property;
(b)
in consequence of the disclosure and for the purposes of an investigation or prosecution in respect of a drug dealing offence or a serious offence or offences any act is done or omitted to be done in relation to that property; and
(c)
no proceedings are instituted against any person in respect of that offence or offences or no order is made by the General Division of the High Court under section 19 or 20 in relation to that property,
the General Division of the High Court may, on application by a person who held the property, order compensation to be paid by the Government to the applicant if, having regard to all the circumstances, the General Division of the High Court considers it appropriate to make such an order.
[21/2014; 40/2019]
(5) The General Division of the High Court is not to order compensation to be paid under subsection (4) unless it is satisfied that —(a)
there has been some serious default on the part of any person concerned in the investigation or prosecution of the offence or offences concerned and that, but for that default, the act or omission referred to in subsection (4)(b) would not have occurred; and
(b)
the applicant has, in consequence of the act or omission referred to in subsection (4)(b), suffered loss in relation to the property.[40/2019]
(6) The amount of compensation to be paid under this section is such as the General Division of the High Court thinks just in all the circumstances of the case.[50
[40/2019]
72.—(1) Any question of fact to be decided by a court in proceedings under this Act is to be decided on the balance of probabilities.
(2) Subsection (1) does not apply in relation to any question of fact that is for the prosecution to prove in any proceedings for an offence under this Act or any regulations made under this Act.[51
73.—(1) Where it is necessary, for the purposes of this Act, to establish the state of mind of a body corporate in respect of conduct engaged in, or deemed by subsection (2) to have been engaged in, by the body corporate, it is sufficient to show that a director, employee or agent of the body corporate, being a director, employee or agent by whom the conduct was engaged in within the scope of his or her actual or apparent authority, had that state of mind.
(2) Any conduct engaged in or on behalf of a body corporate —(a)
by a director, employee or agent of the body corporate within the scope of his or her actual or apparent authority; or
(b)
by any other person at the direction or with the consent or agreement (whether express or implied) of a director, employee or agent of the body corporate, where the giving of the direction, consent or agreement is within the scope of the actual or apparent authority of the director, employee or agent,
is deemed, for the purposes of this Act, to have been engaged in by the body corporate.
(3) Where it is necessary, for the purposes of this Act, to establish the state of mind of a person in relation to conduct deemed by subsection (4) to have been engaged in by the person, it is sufficient to show that an employee or agent of the person, being an employee or agent by whom the conduct was engaged in within the scope of his or her actual or apparent authority, had that state of mind.
(4) Conduct engaged in or on behalf of a person other than a body corporate —(a)
by an employee or agent of the person within the scope of his or her actual or apparent authority; or
(b)
by any other person at the direction or with the consent or agreement (whether express or implied) of an employee or agent of the firstmentioned person, where the giving of the direction, consent or agreement is within the scope of the actual or apparent authority of the employee or agent,
is deemed, for the purposes of this Act, to have been engaged in by the firstmentioned person.
(5) A reference in this section to the state of mind of a person includes a reference to the knowledge, intention, opinion, belief or purpose of the person and the person’s reasons for the person’s intention, opinion, belief or purpose.[52
74.—(1) A document purporting to be issued by or on behalf of the government of a foreign country or part thereof and purporting to state the terms of —(a)
a corresponding law in force in that country or part thereof; or
(b)
a law in relation to a foreign serious offence in force in that country or part thereof,
is admissible in evidence for the purpose of proving the matters referred to in subsection (2), in any proceedings under this Act or any subsidiary legislation made under this Act, on its production by the Public Prosecutor or by any person duly authorised by the Public Prosecutor in writing.
[15/2010; 21/2014]
(2) Such document is sufficient evidence —(a)
that it is issued by or on behalf of the government of the foreign country or part thereof stated in the document;
(b)
that the terms of the corresponding law or the law of the foreign country or part thereof are as stated in the document; and
(c)
that any fact stated in the document as constituting an offence under that law does constitute such offence.[53
[21/2014]
75.—(1) For the purposes of any proceedings under this Act or any subsidiary legislation made under this Act, the fact that a person has been convicted or acquitted of an offence by or before any court in Singapore or by a foreign court, is admissible in evidence for the purpose of proving, where relevant to any issue in the proceedings, that the person committed (or, as the case may be, did not commit) that offence, whether or not the person is a party to the proceedings; and where the person was convicted whether the person was so convicted upon a plea of guilt or otherwise.
(2) The court is to accept the conviction mentioned in subsection (1) as conclusive unless —(a)
it is subject to review or appeal that has not yet been determined;
(b)
it has been quashed or set aside; or
(c)
the court is of the view that it is contrary to the interests of justice or the public interest to accept the conviction as conclusive.
(3) A person proved to have been convicted of an offence under this section is to be taken to have committed the acts and to have possessed the state of mind (if any) which at law constitute that offence.
(4) Any conviction or acquittal admissible under this section may be proved —(a)
in the case of a conviction or acquittal before a court in Singapore — by a certificate of conviction or acquittal, signed by the Registrar; or
(b)
in the case of a conviction or acquittal before a foreign court — by a certificate or certified official record of proceedings issued by that foreign court and duly authenticated by the official seal of a Minister of the country of the foreign court,
giving the substance and effect of the charge and of the conviction or acquittal.
[54
76.—(1) An authorised officer or an officer of customs may arrest without warrant any person whom he or she reasonably believes has committed an offence under this Act or the regulations made under this Act.[4/2003]
(2) An immigration officer within the meaning of section 59 may arrest without warrant any person whom he or she reasonably believes has committed an offence under section 60.[44/2007]
(3) An authorised officer who is not a police officer may exercise all or any of the powers in relation to investigations into an arrestable offence conferred on a police officer by the Criminal Procedure Code 2010 in any case relating to the commission of an offence under this Act or the regulations made under this Act or in any case where an arrestable offence is disclosed under any written law in the course of an investigation under this Act.[21/2014]
(4) An authorised officer who is not a police officer may be authorised by the Public Prosecutor in writing to exercise all or any of the powers in relation to investigations conferred on a police officer by the Criminal Procedure Code 2010 in any case where a non‑arrestable offence is disclosed under any written law in the course of investigations under this Act.[21/2014]
(5) In this section, “arrestable offence” and “non‑arrestable offence” have the meanings given by section 2(1) of the Criminal Procedure Code 2010.[55
[21/2014]
77.—(1) Except as provided in subsection (2), or for the purpose of the performance of his or her duties or the exercise of his or her functions or when lawfully required to do so by any court or under the provisions of any written law, an authorised officer, Suspicious Transaction Reporting Officer or immigration officer within the meaning of section 59 must not disclose any information or matter which has been obtained by him or her in the performance of his or her duties or the exercise of his or her functions under this Act.[44/2007; 9/2013]
(2) A Suspicious Transaction Reporting Officer who is an officer or employee of the Monetary Authority of Singapore may disclose to the Monetary Authority of Singapore any information or matter which he or she has obtained in the performance of his or her duties or the exercise of his or her functions under this Act.[9/2013]
(3) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 12 months or to both.[56
s 78Obstructing authorised officers, Suspicious Transaction Reporting Officers and immigration officersOpen ↗
78. Any person who obstructs or hinders any authorised officer, Suspicious Transaction Reporting Officer or immigration officer within the meaning of section 59 acting in the discharge of his or her duty under this Act or any regulations made under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.[57
[44/2007]
79. No court is to try any offence under this Act or any regulations made under this Act except with the consent of the Public Prosecutor.[58
[15/2010]
80.—(1) Where an offence under this Act committed by a body corporate is proved —(a)
to have been committed with the consent or connivance of an officer; or
(b)
to be attributable to any neglect on the officer’s part,
the officer as well as the body corporate shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
[44/2007]
(2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if the member were a director of the body corporate.[44/2007]
(3) Where an offence under this Act committed by a partnership is proved —(a)
to have been committed with the consent or connivance of a partner; or
(b)
to be attributable to any neglect on a partner’s part,
the partner as well as the partnership shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
[44/2007]
(4) Where an offence under this Act committed by an unincorporated association (other than a partnership) is proved —(a)
to have been committed with the consent or connivance of an officer of the unincorporated association or a member of its governing body; or
(b)
to be attributable to any neglect on the part of such an officer or member,
the officer or member as well as the unincorporated association shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
[44/2007]
(5) In this section —“body corporate” includes a limited liability partnership which has the meaning given by section 2(1) of the Limited Liability Partnerships Act 2005;
“officer” —(a)
in relation to a body corporate, means any director, partner, member of the committee of management, chief executive, manager, secretary or other similar officer of the body corporate and includes any person purporting to act in any such capacity; or
(b)
in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, or any person holding a position analogous to that of president, secretary or member of a committee and includes any person purporting to act in any such capacity;
“partner” includes a person purporting to act as a partner.[44/2007]
(6) The Minister may make regulations to provide for the application of any provision of this section, with such modifications as the Minister considers appropriate, to any body corporate or unincorporated association formed or recognised under the law of a territory outside Singapore.[59
[44/2007]
81.—(1) The Minister, or any person authorised by the Minister in writing, may compound any offence under this Act, or under any regulations made under this Act, that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding —(a)
in the case of any offence under section 60(2) or 62(2), $20,000; or
(b)
in the case of any other offence, $5,000.[51/2018]
(2) The Minister may make regulations to prescribe the offences under this Act or any regulations made under this Act which may be compounded.[60
82.—(1) A Magistrate’s Court or a District Court has jurisdiction to hear and determine any offence under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, has power to impose the full penalty or punishment in respect of an offence under this Act.
(2) Nothing in subsection (1) is to be construed to confer any jurisdiction or power on a Magistrate’s Court or a District Court where it is expressly provided in this Act that the General Division of the High Court has such jurisdiction or power.[61
[40/2019]
83. Rules of Court may provide for the manner in which proceedings under this Act may be commenced or carried on.[62
84. The Minister may, by order in the Gazette, amend the First, Second, Third and Fourth Schedules.[63
[Act 24 of 2024 wef 14/11/2024]
[Act 21 of 2025 wef 30/12/2025]
85.—(1) The Minister may make regulations for prescribing anything which is required to be prescribed under this Act and generally for carrying out the purposes and provisions of this Act.[21/2014]
(2) Without limiting subsection (1), the regulations —(a)
may provide that a contravention of any specified provision of the regulations shall be an offence; and
(b)
may provide for penalties not exceeding a fine of $20,000 or imprisonment for a term not exceeding 2 years or both for each offence.[64
[21/2014]
Cite this legislation
- Official citation
- CDTOSCCBA1992
- Source
- sso.agc.gov.sg
- Data synced
Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 (sso.agc.gov.sg). Retrieved via LawPlayer, https://lawplayer.com/sg/act/CDTOSCCBA1992
This text is synced from sso.agc.gov.sg. In case of any discrepancy, the official version prevails.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.