Section 214B of the Customs Act 1901 (Cth) deals with Failing to Assist Customs Officers for Customs Tariff and is extracted below.
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214B Powers of officers for purposes of Customs Tariff (Anti Dumping) Act 1975
(1) For the purposes of the Customs Tariff (Anti Dumping) Act 1975 an authorized officer may, at all reasonable times, enter premises where there are kept any accounts, books or other records relating to goods exported to Australia or manufactured or produced, or sold, in Australia and may inspect any such accounts, books, documents or other records and make and retain copies of, or take and retain extracts from, any such accounts, books, documents or other records.
(2) Where an authorized officer proposes to enter any premises under subsection (1), he or she shall, if requested to do so by the occupier or person in charge of the premises, produce for inspection written evidence of the fact that he or she is an authorized officer and, if he or she fails to do so, he or she is not authorized to enter the premises.
(3) The occupier or person in charge of premises referred to in subsection (1) shall provide the authorized officer with all reasonable facilities and assistance for the effective exercise of his or her powers under subsection (1).
Penalty: 10 penalty units.
(4) An authorized officer may, by notice signed by him or her, require a person whom he or she believes to be capable of giving information that is relevant to the operation of the Customs Tariff (Anti Dumping) Act 1975 and relates to goods exported to Australia or manufactured or produced, or sold, in Australia to attend before him or her at the time and place specified in the notice and there to answer questions and produce to him or her such accounts, books, documents or other records in relation to goods exported to Australia or manufactured or produced, or sold, in Australia as are referred to in the notice.
(5) An authorized officer may make and retain copies of, or take and retain extracts from, any accounts, books, documents or other records produced in pursuance of subsection (4).
(6) A person is not excused from answering a question or producing any accounts, books, documents or other records when required to do so under subsection (4) on the grounds that the answer to the question, or the production of the accounts, books, documents or other records, might tend to incriminate the person or make him or her liable to a penalty, but the person’s answer to any such question or the production by him or her of any such accounts, books, documents or other records is not admissible in evidence against him or her in proceedings other than proceedings for an offence against this section or proceedings in respect of the falsity of any such answer.
(7) An authorized officer may examine, on oath or affirmation, a person attending before him or her in pursuance of subsection (4) and, for that purpose, may administer an oath or affirmation to that person.
(8) The oath or affirmation to be made by a person for the purposes of subsection (7) is an oath or affirmation that the answers he or she will give to questions asked of him or her will be true.
(9) A person shall not refuse or fail:
(a) to attend before an authorized officer; or
(b) to make an oath or an affirmation; or
(c) to answer a question or produce an account, book, document or other record;
when so required in pursuance of this section.
Penalty: 10 penalty units.
(10) Subsection (9) does not apply if the person has a reasonable excuse.