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

Schedule 1 Harmonisation of Customs offences

Insert:

(5A) Subsection (5) does not apply if a person has a reasonable excuse.

Note: A defendant bears an evidential burden in relation to the matter in subsection (5A) (see subsection 13.3(3) of the Criminal Code).

(5B) Subsection (5) is an offence of strict liability.

Note: For strict liability , see section 6.1 of the Criminal Code.