Customs Act 1901
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.
[ CCH Note: S 233BABAD(1) applicable in relation to imports of goods on or after 7 November 2012.]
233BABAD(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.
[ CCH Note: S 233BABAD(2) applicable in relation to goods that are conveyed, or goods that are in a person ' s possession, on or after 7 November 2012 (whether the goods were imported before, on or after 7 November 2012).]
23BABAD(2A)
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 reckless as to whether there would be defrauding of the revenue.
View history note
Hide history note233BABAD(2B)
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 is reckless as to whether the goods were imported with intent to defraud the revenue.
233BABAD(3)
In a prosecution for an offence against subsection (2) or (2B), it is not necessary to prove the identity of the person who imported the goods.
233BABAD(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.
233BABAD(4A)
An offence against subsection (2A) or (2B) is punishable on conviction by imprisonment for not more than 5 years, a fine not exceeding the amount worked out under subsection (5A), or both.
233BABAD(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
5 times the amount of that duty; or
(ii) if that day is not known to the Court - the day on which the prosecution for the offence was instituted;
(b) otherwise - 1,000 penalty units.
233BABAD(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
3 times the amount of that duty; or
(ii) if that day is not known to the Court - the day on which the prosecution for the offence was instituted;
(b) otherwise - 500 penalty units.
233BABAD(6)
A person convicted or acquitted of an offence against subsection (1), (2), (2A) or (2B) in respect of particular conduct is not liable to proceedings under section 233 in respect of that conduct.
233BABAD(7)
(Repealed by No 131 of 2018)
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
