To avoid committing customs offences, travellers and members of the public need to comply with Customs rules and regulations. Those found committing customs offences may be offered the following composition amounts.

Types of Offence Composition Amount   

Failure to declare or making an incorrect declaration of cigarettes
1st offence: $200 per packet or per 20 sticks or part thereof 
2nd offence: $500 per packet or per 20 sticks or part thereof
3rd offence: $1000 per packet or per 20 sticks of part thereof

Failure to declare or making an incorrect declaration of dutiable goods other than cigarettes
1st offence: 10 times the duty amount
2nd offence: 15 times the duty amount
3rd offence: 20 times the duty amount

subject to a minimum of $50

Failure to declare or making an incorrect declaration of non-dutiable goods
10 times the GST amount

subject to a minimum of $50  

Leaving Singapore in a Singapore-registered motor vehicle with less than three-quarter tank full of motor spirit
1st offence: $100  
2nd offence: $300
3rd offence: $500

The driver must turn back to fill up the fuel supply tank up to three-quarter tank full before he is allowed to leave Singapore with the motor vehicle.

If the fuel gauge of the motor vehicles is tampered, the offender will be charged in Court.  

Possessing, buying or smoking illegal cigarettes
1st offence: $500 per packet or per 20 sticks or part thereof 
2nd offence: $1000 per packet or per 20 sticks or part thereof
3rd offence: $2000 per packet or per 20 sticks or part thereof

Possessing, buying or smoking illegal goods other than cigarettes  
1st offence: 10 times the duty amount
2nd offence: 15 times the duty amount
3rd offence: 20 times the duty amount

subject to a minimum of $50

Note:
The composition amount has taken into consideration the GST offence.
The actual composition amount that will be offered for the relevant offence may be different depending on circumstances of the case and it will be specified in the letter issued by a proper officer of Customs. Please note that if there is a delay in payment of the composition sum, offenders can be charged in Court for the offence.
Offenders can be charged in Court without any offer of composition in serious cases or where the composition amount that could be offered exceeds $5000.