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 ).