Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)
Schedule 1 Harmonisation of Customs offences
Customs Act 1901
48 After subsection 77E(5)
Insert:
(5A) Subsection (5) does not apply if a person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (5A) (see subsection 13.3(3) of the Criminal Code).
(5B) Subsection (5) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code.
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