Commonwealth Numbered Acts

CUSTOMS UNDERTAKINGS (PENALTIES) ACT 1981 No. 47 of 1981 - SECT 4

4. (1) Subject to sub-section (2), where a person breaches a Customs
undertaking given by him, there is payable by that person to the Commonwealth,
by way of penalty, an amount equal to the prescribed percentage of the value
of the goods to which the undertaking relates.

(2) Where a person who has given a Customs undertaking has, in partial
compliance with the undertaking, entered for home consumption under an item,
or proposed item, of a Customs Tariff to which the undertaking relates during
the year specified in the undertaking goods imported by him, the penalty
otherwise applicable under sub-section (1) shall be reduced by an amount that
bears to the amount of that penalty the same proportion as -

   (a)  where a particular quantity of goods was required to be so entered to
        comply fully with the undertaking - the quantity of goods so entered
        bears to that particular quantity; or

   (b)  where a quantity of goods of a particular value was required to be so
        entered to comply fully with the undertaking - the value of the goods
        so entered bears to that particular value.