Customs Amendment (Illicit Tobacco Offences) Act 2018 (89 of 2018)

Schedule 1   Offences

Part 1   Main amendments

Customs Act 1901

5   After subsection 233BABAD(5)

Insert:

(5A) For the purposes of subsection (4A), the amount is:

(a) if the Court can determine the amount of the duty that would have been payable on the goods if the goods had been entered for home consumption on:

(i) if the day on which the offence was committed is known to the Court - that day; or

(ii) if that day is not known to the Court - the day on which the prosecution for the offence was instituted;

3 times the amount of that duty; or

(b) otherwise - 500 penalty units.