Customs Amendment (Illicit Tobacco Offences) Act 2018 (89 of 2018)

Schedule 1   Offences

Part 1   Main amendments

Customs Act 1901

2   After subsection 233BABAD(2)

Insert:

(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.

(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.