A person commits an offence if:
(a) the person imports a thing; and
(b) the thing is a regulated timber product; and
(c) the person does not make a declaration to the Customs Minister, in the manner and form prescribed by the regulations, about the person's compliance with the due diligence requirements for importing the product; and
(d) the thing is not prescribed as exempt by the regulations for the purposes of this paragraph.
Penalty: 100 penalty units.