Customs Regulation 2015
Offence about altering a customs document
150(1)
A person commits an offence if the person makes an alteration to a customs document.
Penalty: 1 penalty unit.
150(2)
Subsection (1) does not apply if the alteration is made to the customs document with the authority of the Collector.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (2). See subsection 13.3(3) of the Criminal Code .
Offence about having an altered customs document
150(3)
A person commits an offence if:
(a) the persons uses, or has in his or her possession, a customs document; and
(b) an alteration has been made to the document.
Penalty: 1 penalty unit.
150(4)
Subsection (3) does not apply if the alteration was made to the customs document with the authority of the Collector.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (4). See subsection 13.3(3) of the Criminal Code .
Definitions
150(5)
In this section:
alteration
includes an addition or omission.
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