Commonwealth Consolidated Regulations

CUSTOMS REGULATION 2015 - REG 150

Offence about altering a customs document

  (1)   A person commits an offence if the person makes an alteration to a customs document.

Penalty:   1 penalty unit.

  (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

  (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.

  (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

  (5)   In this section:

"alteration" includes an addition or omission.