Customs Amendment (Smuggled Tobacco) Act 2012

(146 of 2012)

An Act to amend the Customs Act 1901, and for related purposes

[Assented to 6 November 2012]

The Parliament of Australia enacts:

1   Short title

This Act may be cited as the Customs Amendment (Smuggled Tobacco) Act 2012.

2   Commencement

This Act commences on the day after this Act receives the Royal Assent.

3   Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1   Amendments

Customs Act 1901

1   Subparagraph 210(1)(a)(iii)

Omit "or 233BABAC(1)", substitute ", 233BABAC(1) or 233BABAD(1) or (2)".

2   After section 233BABAC

Insert:

233BABAD Smuggling etc. tobacco products

(1) A person commits an offence if:

(a) the person imports goods; and

(b) the goods are tobacco products; and

(c) the person imports the goods with the intention of defrauding the revenue.

(2) A person commits an offence if:

(a) the person conveys, or has in the person's possession, goods; and

(b) the goods are tobacco products; and

(c) the person knows that the goods were imported with intent to defraud the revenue.

(3) In a prosecution for an offence against subsection (2), it is not necessary to prove the identity of the person who imported the goods.

(4) An offence against subsection (1) or (2) is punishable on conviction by imprisonment for not more than 10 years, a fine not exceeding the amount worked out under subsection (5), or both.

(5) For the purposes of subsection (4), 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;

5 times the amount of that duty; or

(b) otherwise - 1,000 penalty units.

(6) A person convicted or acquitted of an offence against subsection (1) or (2) in respect of particular conduct is not liable to proceedings under section 233 in respect of that conduct.

(7) In this section:

tobacco products means goods classified to heading 2401, 2402 or 2403 of Schedule 3 to the Customs Tariff Act 1995 (except goods classified to subheading 2402.90.00 or 2403.99.10 of that Schedule).

3   Application provisions

(1) Subsection 233BABAD(1) of the Customs Act 1901, as inserted by this Act, applies in relation to imports of goods on or after the commencement of this item.

(2) Subsection 233BABAD(2) of the Customs Act 1901, as inserted by this Act, applies in relation to goods that are conveyed, or goods that are in a person's possession, on or after the commencement of this item (whether the goods were imported before, on or after that commencement).