Commonwealth of Australia Bills
[Index]
[Search]
[Download]
[Related Items]
[Help]
This is a Bill, not an Act. For current law, see the Acts databases.
CUSTOMS AMENDMENT (SMUGGLED TOBACCO) BILL 2012
2010-2011-2012
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Amendment (Smuggled
Tobacco) Bill 2012
No. , 2012
(Attorney-General)
A Bill for an Act to amend the Customs Act 1901,
and for related purposes
i Customs Amendment (Smuggled Tobacco) Bill 2012 No. , 2012
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
1
Schedule 1--Amendments
3
Customs Act 1901
3
Customs Amendment (Smuggled Tobacco) Bill 2012 No. , 2012 1
A Bill for an Act to amend the Customs Act 1901,
1
and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Customs Amendment (Smuggled
5
Tobacco) Act 2012.
6
2 Commencement
7
This Act commences on the day after this Act receives the Royal
8
Assent.
9
3 Schedule(s)
10
Each Act that is specified in a Schedule to this Act is amended or
11
repealed as set out in the applicable items in the Schedule
12
2 Customs Amendment (Smuggled Tobacco) Bill 2012 No. , 2012
concerned, and any other item in a Schedule to this Act has effect
1
according to its terms.
2
3
Amendments Schedule 1
Customs Amendment (Smuggled Tobacco) Bill 2012 No. , 2012 3
Schedule 1--Amendments
1
2
Customs Act 1901
3
1 Subparagraph 210(1)(a)(iii)
4
Omit "or 233BABAC(1)", substitute ", 233BABAC(1) or
5
233BABAD(1) or (2)".
6
2 After section 233BABAC
7
Insert:
8
233BABAD Smuggling etc. tobacco products
9
(1) A person commits an offence if:
10
(a) the person imports goods; and
11
(b) the goods are tobacco products; and
12
(c) the person imports the goods with the intention of defrauding
13
the revenue.
14
(2) A person commits an offence if:
15
(a) the person conveys, or has in the person's possession, goods;
16
and
17
(b) the goods are tobacco products; and
18
(c) the person knows that the goods were imported with intent to
19
defraud the revenue.
20
(3) In a prosecution for an offence against subsection (2), it is not
21
necessary to prove the identity of the person who imported the
22
goods.
23
(4) An offence against subsection (1) or (2) is punishable on
24
conviction by imprisonment for not more than 10 years, a fine not
25
exceeding the amount worked out under subsection (5), or both.
26
(5) For the purposes of subsection (4), the amount is:
27
(a) if the Court can determine the amount of the duty that would
28
have been payable on the goods if the goods had been entered
29
for home consumption on:
30
(i) if the day on which the offence was committed is known
31
to the Court--that day; or
32
Schedule 1 Amendments
4 Customs Amendment (Smuggled Tobacco) Bill 2012 No. , 2012
(ii) if that day is not known to the Court--the day on which
1
the prosecution for the offence was instituted;
2
5 times the amount of that duty; or
3
(b) otherwise--1,000 penalty units.
4
(6) A person convicted or acquitted of an offence against
5
subsection (1) or (2) in respect of particular conduct is not liable to
6
proceedings under section 233 in respect of that conduct.
7
(7) In this section:
8
tobacco products means goods classified to heading 2401, 2402 or
9
2403 of Schedule 3 to the Customs Tariff Act 1995 (except goods
10
classified to subheading 2402.90.00 or 2403.99.10 of that
11
Schedule).
12
3 Application provisions
13
(1)
Subsection 233BABAD(1) of the Customs Act 1901, as inserted by this
14
Act, applies in relation to imports of goods on or after the
15
commencement of this item.
16
(2)
Subsection 233BABAD(2) of the Customs Act 1901, as inserted by this
17
Act, applies in relation to goods that are conveyed, or goods that are in a
18
person's possession, on or after the commencement of this item
19
(whether the goods were imported before, on or after that
20
commencement).
21