Singapore Customs officers raided a workshop, located at Kaki Bukit Avenue 4 and found 5,120 cartons and four packets of contraband cigarettes and delivery vehicles.
If the accused 24-year-old Mercedes driver is found guilty of causing death by reckless driving, she can face a jail term up to five years, or fine, or both.
Singapore police arrested the suspect for his alleged involvement in a case of mischief by fire and if found guilty then he can face seven years jail term.
If the lorry driver is found guilty of dangerous driving causing the death of three pedestrians near Yio Chu Kang MRT station, he could serve a 5-year jail sentence.
The accused committed the fraud between 2012 and 2014 at Singapore's Changi Airport, where she was supposed to process refund claims made by tourists departing from Singapore.
The accused was once spared and sent to Institute of Mental Health for killing his brother-in-law but he was sentenced to life imprisonment for murdering another man in a coffee shop.