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Schedule 1—Offences

Schedule 1 Offences

Part 1 Main amendments

Customs Act 1901

1  Section 233BABAD (heading)

Repeal the heading, substitute:

233BABAD   Offences involving tobacco products

2  After subsection 233BABAD(2)


          (2A)  A person commits an offence if:

                     (a)  the person imports goods; and

                     (b)  the goods are tobacco products; and

                     (c)  the person imports the goods reckless as to whether there would be defrauding of the revenue.

          (2B)  A person commits an offence if:

                     (a)  the person conveys, or has in the person’s possession, goods; and

                     (b)  the goods are tobacco products; and

                     (c)  the person is reckless as to whether the goods were imported with intent to defraud the revenue.

3  Subsection 233BABAD(3)

After “subsection (2)”, insert “or (2B)”.

4  After subsection 233BABAD(4)


          (4A)  An offence against subsection (2A) or (2B) is punishable on conviction by imprisonment for not more than 5 years, a fine not exceeding the amount worked out under subsection (5A), or both.

5  After subsection 233BABAD(5)


          (5A)  For the purposes of subsection (4A), the amount is:

                     (a)  if the Court can determine the amount of the duty that would have been payable on the goods if the goods had been entered for home consumption on:

                              (i)  if the day on which the offence was committed is known to the Court—that day; or

                             (ii)  if that day is not known to the Court—the day on which the prosecution for the offence was instituted;

                            3 times the amount of that duty; or

                     (b)  otherwise—500 penalty units.

6  Subsection 233BABAD(6)

Omit “subsection (1) or (2)”, substitute “subsection (1), (2), (2A) or (2B)”.

7  Application provision

Subsections 233BABAD(2A) and (2B) of the Customs Act 1901 , as inserted by this Part, apply in relation to goods imported on or after the commencement of this item.

Part 2 Consequential amendments

Customs Act 1901

8  Subparagraph 210(1)(a)(iii)

Omit “233BABAD(1) or (2)”, substitute “233BABAD(1), (2), (2A) or (2B)”.