Customs Legislation Amendment (Border Compliance and Other Measures) Act 2007 (5 of 2007)

Schedule 6   Protection from criminal responsibility

Customs Act 1901

3   After section 233BAB

Insert:

233BABA Protection from criminal responsibility

(1) An officer of Customs who, in the course of duty, possesses or conveys, or facilitates the conveyance of, prohibited imports, prohibited exports or smuggled goods is not criminally responsible for an offence against a law of the Commonwealth or of a State or Territory relating to the possession, conveyance or facilitation of the conveyance of such goods.

(2) A person who:

(a) possesses or conveys, or facilitates the conveyance of, prohibited imports, prohibited exports or smuggled goods; and

(b) in doing so is acting in accordance with written instructions referring to this section issued by an officer of Customs acting in the course of duty;

is not criminally responsible for an offence against a law of the Commonwealth or of a State or Territory relating to the possession, conveyance or facilitation of the conveyance of such goods.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).