Customs Act 1901
The operator of a ship or aircraft to whom section 64 , 64AA , 64AAA , 64ACA or 64ACB applies must:
(a) answer questions asked by a Collector relating to the ship or aircraft or its cargo, crew, passengers, stores or voyage; and
(b) produce documents requested by the Collector relating to a matter referred to in paragraph (a), if the documents are in his or her possession or control at the time of the request.
Penalty: 30 penalty units.
64AE(1A)
Subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
64AE(2)
Each cargo reporter to whom section 64AB applies must:
(a) answer questions asked by a Collector relating to the goods he or she has arranged to be carried on the relevant ship or aircraft; and
(b) produce documents requested by the Collector relating to such goods, if the documents are in his or her possession or control at the time of the request.
Penalty: 30 penalty units.
64AE(2A)
Subsection (2) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
64AE(3)
It is a defence to a prosecution for an offence against subsection (1) or (2) if the person charged had a reasonable excuse for:
(a) refusing or failing to answer questions asked by a Collector; or
(b) refusing or failing to produce documents when so requested by a Collector.
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