Customs Regulation 2015

PART 17 - OTHER MATTERS  

Division 4 - Offences relating to customs documents  

SECTION 150   OFFENCES RELATING TO CUSTOMS DOCUMENTS  
Offence about altering a customs document

150(1)    
A person commits an offence if the person makes an alteration to a customs document.

Penalty: 1 penalty unit.

150(2)    
Subsection (1) does not apply if the alteration is made to the customs document with the authority of the Collector.

Note:

A defendant bears an evidential burden in relation to the matter in subsection (2). See subsection 13.3(3) of the Criminal Code .

Offence about having an altered customs document

150(3)    
A person commits an offence if:

(a) the persons uses, or has in his or her possession, a customs document; and

(b) an alteration has been made to the document.

Penalty: 1 penalty unit.

150(4)    
Subsection (3) does not apply if the alteration was made to the customs document with the authority of the Collector.

Note:

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

Definitions

150(5)    
In this section:

alteration
includes an addition or omission.