Customs Act 1901
Individuals
233C(1)
An individual commits an offence if:
(a) an application is made in respect of UN-sanctioned goods under:
(i) the Customs (Prohibited Imports) Regulations 1956 ; or
(ii) the Customs (Prohibited Exports) Regulations 1958 ; and
(b) the application is made in an approved form; and
(c) the individual signed the form; and
(d) information contained in, or information or a document accompanying, the form:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information or document is misleading.
Penalty: Imprisonment for 10 years or 2,500 penalty units, or both.
Bodies corporate
233C(2)
A body corporate commits an offence if:
(a) an application is made by or on behalf of the body corporate; and
(b) the application is in an approved form; and
(c) the application is made in respect of UN-sanctioned goods under:
(i) the Customs (Prohibited Imports) Regulations 1956 ; or
(ii) the Customs (Prohibited Exports) Regulations 1958 ; and
(d) information contained in, or information or a document accompanying, the form:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information or document is misleading.
Penalty: 12,500 penalty units.
233C(3)
Subsection (1) or (2) does not apply:
(a) as a result of subparagraph (1)(d)(i) or (2)(d)(i) - if the information or document is not false or misleading in a material particular; or
(b) as a result of subparagraph (1)(d)(ii) or (2)(d)(ii) - if the information or document did not omit any matter or thing without which the information or document is misleading in a material particular.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code .
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