Section 233AB Customs Act 1901 | Penalties for Offences against Section 233


Print
The Legislation

Section 233AB of the Customs Act 1901 (Cth) deals with Penalties for Offences against Section 233 and is extracted below.

Our exceptional criminal lawyers are vastly experienced and highly successful in defending Customs Act cases.

Call us today on (02) 9261 8881 for a free first appointment.

233AB Penalties for offences against section 233

(1) Where an offence is punishable as provided by this subsection, the penalty applicable to the offence is:

(a) where the Court can determine the amount of the duty that would have been payable on the smuggled goods to which the offence relates if those goods had been entered for home consumption on:

(i) where the date on which the offence was committed is known to the Court—that date; or
(ii) where that date is not known to the Court—the date on which the prosecution for the offence was instituted;
a penalty not exceeding 5 times the amount of that duty; or

(b) where the Court cannot determine the amount of that duty, a penalty not exceeding 1,000 penalty units.

(2) Where an offence is punishable as provided by this subsection, the penalty applicable to the offence is:

(a) where the Court can determine the value of the goods to which the offence relates, a penalty not exceeding:

(i) 3 times the value of those goods; or
(ii) 1,000 penalty units;
whichever is the greater; or

(b) where the Court cannot determine the value of those goods—a penalty not exceeding 1,000 penalty units.