To deal with the issues relating to non-compliance and fraud, various approaches will be used by the government as follows:

i.    Risk assessment programme to identify types of businesses and persons with high tendency to commit non-compliance and fraud which includes programmes for the strict enforcement of the law through the imposition of heavy fines and penalties;
ii.    Comprehensive audit programmes to audit business records and accounts; and
iii.    Enhancement of the knowledge and expertise of the officers of the Customs Department in specific skills such as accounting, finance and law as well as equipping them with advanced audit techniques and methodology including the usage of forensic accounting and intelligence. Besides this, it is also pertinent to engage in information sharing with other enforcement agencies. 

With the approaches and methods stated above, it is anticipated that non- compliance and fraud activities will be reduced significantly.