As a general guideline, when there is no fraud or attempt to deceive or defraud duties/GST, certain offences could be compounded with the payment of a fine.

• 作为一般准则，在没有欺诈或企图欺骗或诈骗关税/消费税的情况下，某些违抗行为将会处以一定金额的罚款。