102026 MISREPRESENTATION OF ORIGIN OF GOODS

Singapore Customs

1 Bulim Drive

Customs Operations Command

Singapore 648171

Tel: (65) 6355 2000

Email: customs_company_compliance@customs.gov.sg

www.customs.gov.sg

Circular No: 10/2026 5 Aug 2026

Traders, Warehouse Operators and Declaring Agents

Dear Sir/Madam

# ADVISORY: MISREPRESENTATION OF ORIGIN OF GOODS

Singapore Customs is issuing this advisory following recent cases involving

misrepresentation of origin of goods. In one case, a warehouse operator was found to have assisted

their overseas customers to affix labels indicating an incorrect origin on the goods stored at their

warehouse prior to export, resulting in incorrect trade description being applied to the goods. In

another case, several companies and individuals were charged for their alleged involvement in a

scheme to falsely declare the origin of goods worth over $23 million exported from Singapore, in

an apparent attempt to circumvent import duties imposed by the importing country1.

2 Such conduct undermines the integrity of international trade documentation and can

damage Singapore's standing as a trusted and reliable global trading hub. All traders, warehouse

operators and declaring agents are reminded to ensure the accuracy of all information furnished

in permit applications and trade documentation, and not to engage in activities that misrepresent

the origin of goods.

3 Under the Regulation of Imports and Exports Act 1995, any person who is found guilty of

making false declarations or statements required under the Act or its regulations — including in

cargo clearance permits — may be liable on conviction to a fine not exceeding S$10,000 or to

imprisonment for a term not exceeding two years, or both. Any person found guilty of causing

incorrect trade descriptions to be applied to exported goods may be liable, on a first conviction, to

a fine not exceeding S$100,000 or three times the value of the goods in respect of which the

offence was committed, whichever is the greater, or imprisonment for up to two years, or both.

4 Under the Regulation of Imports and Exports Regulations, any person who is found guilty

of making a false statement when applying for Certificates of Origin may be liable, on a first

conviction, to a fine not exceeding S$100,000 or three times the value of the goods in respect of

which the offence was committed, whichever is the greater, or imprisonment for up to two years,

or both.

1 Refer to media release titled “Three companies and three individuals charged over alleged scheme to falsely declare

origin of goods worth over S$23 million” issued on 11 Jun 2026.

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Yours faithfully

Arthur Wai

Head Company Compliance & Audit

for Director-General of Customs

Singapore Customs

We hope that this circular has been written in a way that is clear to you. If not, please let us have suggestions on how

to improve this circular at customs_company_compliance@customs.gov.sg.