Chinese mastermind fined $560k for evading tax on more than 28k bottles of beer

A 47-year-old Chinese national has been ordered to pay a fine of $560,000 for masterminding a scheme to evade Goods and Services Tax (GST) on more than 28,000 bottles of duty-unpaid beer.

Han Xiaoyang pleaded guilty to seven charges of fraudulent evasion of duty under the Customs Act on Friday (Sept 4, the Singapore Customs said.

"He was the mastermind behind a scheme to evade duty and GST on imported beer," the agency added.

How the scheme was uncovered

During an operation on Nov 19, 2025, Singapore Customs officers observed two workers moving a consignment of liquor into a unit of an industrial building in Tagore Lane.

Upon inspection of the consignment, officers found 4,044 bottles of duty-unpaid beer.

When questioned, the workers identified a 29-year-old male Chinese national, Tong Baobao, as the person-in-charge.

Tong was subsequently arrested when he arrived at the scene.

Follow-up searches then uncovered an additional 31,016 bottles of duty-unpaid beer.

According to the Singapore Customs, its investigations revealed that Han had conceived and orchestrated a scheme to import duty-unpaid beer from China into Singapore through false declarations.

He then used a Singapore-incorporated company — Wan Changya International (WCI) — to carry out the scheme locally, and directed Tong to act on his instructions.

The scheme entailed importing duty-unpaid beer from China for storage and onward sale in Singapore, Customs said.

During the process, Tong was instructed by Han to liaise with a freight forwarder in China to falsely declare the beer as non-dutiable items such as food items or industrial machinery.

The beer were then delivered to the forwarder and exported to WCI under false declarations.

Tong would then arrange for the imported beer to be stored in WCI's warehouse or storage units before delivering them to its customers in Singapore.

On May 4, the 29-year-old had pleaded guilty to three charges for fraudulent evasion of duty amounting to $39,517 and was fined $322,000.

However, Tong did not pay the fine, and he was jailed for 80 days in default.

The Singapore Customs said Han also did not pay the $560,000 fine and will be serving 164 days imprisonment in default.

It also warned would-be perpetrators that the Singapore Customs is committed to detecting and deterring tax evasion, adding that they will pursue and prosecute "without hesitation" those who violate the law.

Under the Customs Act and the GST Act, buying, selling, conveying, delivering, storing, keeping, possessing or dealing in duty-unpaid liquor are serious offences.

Offenders can be fined up to 20 times the amount of duty and GST evaded and/or jailed for up to two years.

一名 47 岁的中国公民因策划逃避超过 28,000 瓶未缴税啤酒的商品及服务税 (GST) 而被勒令支付 560,000 美元的罚款。

新加坡海关周五（9月4日）表示，韩晓阳承认了根据《海关法》犯下的七项逃税罪名。

该机构补充说：“他是逃避进口啤酒关税和消费税的幕后主使。”

该阴谋是如何被揭露的

2025年11月19日，新加坡海关官员在一次行动中发现两名工人将一批酒搬进泰戈尔巷一栋工业大楼的单元内。

经检查，官员发现该批货物中有 4,044 瓶未缴税啤酒。

经询问，工人们指认负责人为一名29岁的中国籍男子童宝宝。

童某到达现场后随即被逮捕。

后续搜查又发现了 31,016 瓶未缴税啤酒。

新加坡海关表示，调查显示，韩某策划并实施了一项计划，通过虚假申报从中国进口未缴税啤酒到新加坡。

然后，他利用一家在新加坡注册的公司——万昌亚国际（WCI）——在当地实施该计划，并指示童按照他的指示行事。

海关表示，该计划涉及从中国进口未缴税啤酒，然后在新加坡储存和转售。

在此过程中，韩指示童与中国的一家货运代理公司联系，谎称啤酒是食品或工业机械等免税物品。

随后，这些啤酒被交付给货运代理，并以虚假申报的方式出口到 WCI。

Tong 随后会安排将进口啤酒储存在 WCI 的仓库或存储单元中，然后再将其交付给新加坡的客户。

5月4日，这位29岁的男子承认了三项逃税罪名，涉案金额达39517美元，并被处以322000美元的罚款。

然而，童某并未缴纳罚款，因此被判入狱 80 天。

新加坡海关表示，韩某也没有缴纳 56 万美元的罚款，将被判处 164 天监禁。

新加坡海关还警告潜在的违法者，新加坡海关致力于侦查和阻止逃税行为，并补充说，他们将“毫不犹豫”地追究和起诉那些违反法律的人。

根据《海关法》和《商品及服务税法》，购买、出售、运输、交付、储存、保管、持有或交易未缴税酒类均为严重违法行为。

违法者可被处以相当于逃税金额 20 倍的罚款和/或最高两年的监禁。