Section 130B Customs Act 1901 | Failing to Pay Duty on Stores


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The Legislation

Section 130B of the Customs Act 1901 (Cth) deals with Failing to Pay Duty on Stores and is extracted below.

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130B Payment of duty on ship’s or aircraft’s stores

(1) Where duty is payable on goods taken on board a ship as ship’s stores, or on board an aircraft as aircraft’s stores, in accordance with an approval granted under section 129 without duty having been paid on the goods, the duty shall, on demand for payment of the duty being made by a Collector to the master or owner of the ship or to the pilot or owner of the aircraft, be paid as if the goods had been entered for home consumption on the day on which the demand was made.

(2) The master or owner of a ship, if so directed by an officer, must give to a Collector a return, in accordance with the approved form, relating to the ship’s stores of the ship and to goods taken on board the ship as ship’s stores.

(2AA) The return referred to in subsection (2) must include details of any:

(a) drugs that are prohibited imports; and
(b) firearms; and
(c) ammunition;
that are ship’s stores of the ship or have been taken on board the ship as ship’s stores.

(2A) The owner of an aircraft, or, if so directed by an officer, the pilot of an aircraft, shall:

(a) whenever so directed by an officer, give to a Collector particulars of:

(i) the prescribed aircraft’s stores of the aircraft; and
(ii) goods taken on board the aircraft as prescribed aircraft’s stores; and

(b) immediately before the departure of the aircraft from Australia, give to a Collector a return, in accordance with the prescribed form, relating to drugs that are prohibited imports and:

(i) are aircraft’s stores of the aircraft; or
(ii) have been taken on board the aircraft as aircraft’s stores.

(3) A person who fails to comply with a direction under subsection (2) or (2A) is guilty of an offence punishable upon conviction by a penalty not exceeding 20 penalty units.

(3A) Subsection (3) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

(4) In subsection (2A), prescribed aircraft’s stores means prescribed aircraft’s stores within the meaning of section 129.