Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)
Schedule 1 Harmonisation of Customs offences
Customs Act 1901
33 After subsection 67ES(4)
Insert:
(4A) Subsection (4) does not apply in relation to a failure to comply with subsection (2) or (3) if the person has a reasonable excuse for the failure.
Note: A defendant bears an evidential burden in relation to the matter in subsection (4A) (see subsection 13.3(3) of the Criminal Code).
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