A Singaporean man has been sentenced to more than nine years in prison after under-declaring the value of thousands of imported vehicles, resulting in millions of dollars in unpaid duties and a major shortfall in Additional Registration Fees.
Lee Clement, 44, was sentenced in February 2026 after pleading guilty to charges involving the fraudulent evasion of customs duties and the submission of incorrect vehicle values during registration.
Between July 2016 and April 2022, Lee was involved in under-declaring the values of 2,523 motor vehicles imported into Singapore. The suppressed values resulted in about S$5.2 million in evaded duty.
Lee was fined S$14 million for the customs offences. As he did not pay the fine, he will serve 112 months in prison in default.
He was also sentenced to an additional 12 months’ imprisonment for providing incorrect information to the Land Transport Authority concerning the values of 976 vehicles. The incorrect declarations resulted in an Additional Registration Fee shortfall of about S$39.13 million, which the court ordered him to repay.
A further 15 charges involving fraudulent evasion of Goods and Services Tax and incorrect declarations were taken into consideration during sentencing.
Under Singapore’s import rules, motor vehicles are dutiable goods and are subject to customs requirements, including the declaration of their value for the assessment of duties and GST. Accurate vehicle values are also important when calculating registration-related charges.
The case highlights the significant financial consequences of deliberately providing false information on imported vehicles. Singapore Customs states that incorrect declarations of value can result in penalties, while serious or fraudulent cases may be prosecuted.
Authorities have also stepped up enforcement involving vehicle-related offences. In September 2026, the Government announced stronger measures against the improper use and disposal of deregistered vehicles, including tighter controls on exporters and increased ground enforcement.
The latest case underscores the importance of accurate declarations in Singapore’s vehicle import system, where the declared value can affect the amount of duty, GST and registration-related charges payable.
