Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)

Schedule 1   Harmonisation of Customs offences

Customs Act 1901

33   After subsection 67ES(4)

Insert:

(4A) Subsection (4) does not apply in relation to a failure to comply with subsection (2) or (3) if the person has a reasonable excuse for the failure.

Note: A defendant bears an evidential burden in relation to the matter in subsection (4A) (see subsection 13.3(3) of the Criminal Code).