Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 233C

Individuals

             (1)  An individual commits an offence if:

                     (a)  an application is made in respect of UN-sanctioned goods under:

                              (i)  the Customs (Prohibited Imports) Regulations 1956 ; or

                             (ii)  the Customs (Prohibited Exports) Regulations 1958 ; and

                     (b)  the application is made in an approved form; and

                     (c)  the individual signed the form; and

                     (d)  information contained in, or information or a document accompanying, the form:

                              (i)  is false or misleading; or

                             (ii)  omits any matter or thing without which the information or document is misleading.

Penalty:  Imprisonment for 10 years or 2,500 penalty units, or both.

Bodies corporate

             (2)  A body corporate commits an offence if:

                     (a)  an application is made by or on behalf of the body corporate; and

                     (b)  the application is in an approved form; and

                     (c)  the application is made in respect of UN-sanctioned goods under:

                              (i)  the Customs (Prohibited Imports) Regulations 1956 ; or

                             (ii)  the Customs (Prohibited Exports) Regulations 1958 ; and

                     (d)  information contained in, or information or a document accompanying, the form:

                              (i)  is false or misleading; or

                             (ii)  omits any matter or thing without which the information or document is misleading.

Penalty:  12,500 penalty units.

             (3)  Subsection (1) or (2) does not apply:

                     (a)  as a result of subparagraph (1)(d)(i) or (2)(d)(i)--if the information or document is not false or misleading in a material particular; or

                     (b)  as a result of subparagraph (1)(d)(ii) or (2)(d)(ii)--if the information or document did not omit any matter or thing without which the information or document is misleading in a material particular.

Note:          A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code ).