Criminal Legislations

Section 233BABAC Customs Act 1901 | Exportation of UN-Sanctioned Goods


Section 233BABAC of the Customs Act 1901 (Cth) deals with Exportation of UN-Sanctioned Goods and is extracted below.

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The Legislation

233BABAC Special offences for exportation of UN sanctioned goods

Offence for individuals
(1) An individual commits an offence if:

(a) the individual intentionally exported goods; and
(b) the goods were UN sanctioned goods and the individual was reckless as to that fact; and
(c) their exportation:

(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a particular person had been obtained and, at the time of the exportation, that approval had not been obtained.

(2) Subject to subsection (3), absolute liability applies to paragraph (1)(c).

Note: For absolute liability, see section 6.2 of the Criminal Code.

(3) For the purposes of an offence against subsection (1), strict liability applies to the physical element of circumstance of the offence, that an approval referred to in subparagraph (1)(c)(ii) had not been obtained at the time of the exportation.

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

Penalty for individuals
(4) An offence under subsection (1) is punishable on conviction by imprisonment for not more than 10 years or a fine not exceeding the amount worked out under subsection (5), or both.

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

(a) if the Court can determine the value of the goods to which the offence relates—whichever is the greater of the following:

(i) 3 times the value of the goods;
(ii) 2,500 penalty units; or

(b) if the Court cannot determine the value of those goods—2,500 penalty units.

Offence for bodies corporate
(6) A body corporate commits an offence if:

(a) the body corporate exported goods; and
(b) the goods were UN sanctioned goods; and
(c) their exportation:

(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a particular person had been obtained and, at the time of the exportation, that approval had not been obtained.

(7) Subsection (6) does not apply if the body corporate proves that it took reasonable precautions, and exercised due diligence, to avoid contravening that subsection.

Note: The body corporate bears a legal burden in relation to a matter in subsection (7) (see section 13.4 of the Criminal Code).

(8) Strict liability applies to paragraphs (6)(a) and (b).

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

(9) Subject to subsection (10), absolute liability applies to paragraph (6)(c).

Note: For absolute liability, see section 6.2 of the Criminal Code.

(10) For the purposes of an offence against subsection (6), strict liability applies to the physical element of circumstance of the offence, that an approval referred to in subparagraph (6)(c)(ii) had not been obtained at the time of the exportation.

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

Penalty for bodies corporate

(11) An offence under subsection (6) is punishable on conviction by a fine not exceeding:

(a) if the Court can determine the value of the goods to which the offence relates—whichever is the greater of the following:

(i) 3 times the value of the goods;
(ii) 10,000 penalty units; or

(b) if the Court cannot determine the value of those goods—10,000 penalty units.

Person not liable to other proceedings
(12) A person convicted or acquitted of an offence against subsection (1) or (6) in respect of particular conduct is not liable to proceedings under section 233 in respect of that conduct.

Section 233BABAB Customs Act 1901 | Importation of UN Sanctioned Goods


Section 233BABAB of the Customs Act 1901 (Cth) deals with Importation of UN Sanctioned Goods and is extracted below.

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The Legislation

233BABAB Special offences for importation of UN sanctioned goods

Offence for individuals
(1) An individual commits an offence if:

(a) the individual intentionally imported goods; and
(b) the goods were UN sanctioned goods and the individual was reckless as to that fact; and
(c) their importation:

(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a particular person had been obtained and, at the time of the importation, that approval had not been obtained.

(2) Subject to subsection (3), absolute liability applies to paragraph (1)(c).

Note: For absolute liability, see section 6.2 of the Criminal Code.

(3) For the purposes of an offence against subsection (1), strict liability applies to the physical element of circumstance of the offence, that an approval referred to in subparagraph (1)(c)(ii) had not been obtained at the time of the importation.

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

Penalty for individuals
(4) An offence under subsection (1) is punishable on conviction by imprisonment for not more than 10 years or a fine not exceeding the amount worked out under subsection (5), or both.
(5) For the purposes of subsection (4), the amount is:

(a) if the Court can determine the value of the goods to which the offence relates—whichever is the greater of the following:

(i) 3 times the value of the goods; or
(ii) 2,500 penalty units;

(b) if the Court cannot determine the value of those goods—2,500 penalty units.

Offence for bodies corporate
(6) A body corporate commits an offence if:

(a) the body corporate imported goods; and
(b) the goods were UN sanctioned goods; and
(c) their importation:

(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a particular person had been obtained and, at the time of the importation, that approval had not been obtained.

(7) Subsection (6) does not apply if the body corporate proves that it took reasonable precautions, and exercised due diligence, to avoid contravening that subsection.

Note: The body corporate bears a legal burden in relation to a matter in subsection (7) (see section 13.4 of the Criminal Code).

(8) Strict liability applies to paragraphs (6)(a) and (b).

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

(9) Subject to subsection (10), absolute liability applies to paragraph (6)(c).

Note: For absolute liability, see section 6.2 of the Criminal Code.

(10) For the purposes of an offence against subsection (6), strict liability applies to the physical element of circumstance of the offence, that an approval referred to in subparagraph (6)(c)(ii) had not been obtained at the time of the importation.

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

Penalty for bodies corporate

(11) An offence under subsection (6) is punishable on conviction by a fine not exceeding:

(a) if the Court can determine the value of the goods to which the offence relates—whichever is the greater of the following:

(i) 3 times the value of the goods;
(ii) 10,000 penalty units; or

(b) if the Court cannot determine the value of those goods—10,000 penalty units.

Person not liable to other proceedings
(12) A person convicted or acquitted of an offence against subsection (1) or (6) in respect of particular conduct is not liable to proceedings under section 233 in respect of that conduct.

Section 102A Customs Act 1901 | Notices to Customs by Holder of Warehouse Licence


Section 102A of the Customs Act 1901 (Cth) deals with Notices to Customs by Holder of Warehouse Licence and is extracted below.

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The Legislation

102A Notices to Customs by holder of warehouse licence

(1) This section applies only to goods that are, or are included in a class of goods that are, prescribed by the regulations.

(2) If goods are to be released from a warehouse for export, the holder of the warehouse licence must give notice to Customs electronically, within the period that begins at the prescribed time and ends at the prescribed time, stating that the goods are to be released and giving such particulars of the release of the goods as are required by an approved statement.

(3) If goods that have previously been released from a warehouse for export are returned to the warehouse, the holder of the warehouse licence must give notice to Customs electronically, within the period prescribed by the regulations, stating that the goods have been returned and giving such particulars of the return of the goods as are required by an approved statement.

(4) A person who contravenes subsection (2) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

(5) An offence against subsection (4) is an offence of strict liability.

Section 102 Customs Act 1901 | Holder of Licence to Inform Collector of Certain Matters


Section 102 of the Customs Act 1901 (Cth) deals with Holder of Licence to Inform Collector of Certain Matters and is extracted below.

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The Legislation

102 Holder of licence to inform Collector of certain matters

(1) Where goods are delivered to a warehouse but documents relating to those goods required to be delivered to the holder of the warehouse licence in accordance with this Act are not so delivered or such documents are so delivered but do not contain sufficient information to enable the holder to make a record relating to the goods that he or she is required to make under this Act, the holder shall, as soon as practicable, inform a Collector of the non delivery or inadequacy of those documents, as the case may be.

Penalty: 10 penalty units.

(2) Where documents relating to goods to be warehoused in a warehouse are delivered to the holder of the warehouse licence in accordance with this Act but those goods are not received at the warehouse within 7 days after the delivery of the documents, the holder shall, as soon as practicable, inform a Collector of the non delivery of those goods.

Penalty: 10 penalty units.

(3) Subsections (1) and (2) are offences of strict liability.

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

Section 101 Customs Act 1901 | Delivery of Warehousing Authority


Section 101 of the Customs Act 1901 (Cth) deals with Delivery of Warehousing Authority and is extracted below.

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The Legislation

101 Delivery of warehousing authority

(1) Where the owner of goods receives written authority for warehousing goods in pursuance of an entry for warehousing or written permission under this Act to warehouse the goods, he or she shall, as soon as practicable, before the goods are delivered to the warehouse nominated in the authority or permission, deliver the authority or permission to the holder of the warehouse licence by leaving it at the warehouse with a person apparently participating in the management or control of the warehouse.

Penalty: 10 penalty units.

(2) Subsection (1) is an offence of strict liability.

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

Section 100 Customs Act 1901 | Constructive Warehousing


Section 100 of the Customs Act 1901 (Cth) deals with Constructive Warehousing and is extracted below.

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The Legislation

100 Constructive warehousing

(1) Where goods have been entered for warehousing, they may, without being warehoused in accordance with the entry, be further entered in accordance with section 99 and be dealt with in accordance with that further entry as if they had been so warehoused.

(2) Where a person makes a further entry in accordance with subsection (1) in respect of goods that have been entered for warehousing, he or she shall:

(a) at the time of lodging the further entry, give the Collector particulars of the entry for warehousing; and
(b) as soon as practicable, give particulars of the further entry to the holder of the warehouse licence relating to the warehouse in which the goods were intended to be warehoused in accordance with the entry for warehousing.

Penalty: 10 penalty units.

(3) Subsection (2) is an offence of strict liability.

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

Section 99 Customs Act 1901 | Entry of Warehoused Goods


Section 99 of the Customs Act 1901 (Cth) deals with Entry of Warehoused Goods and is extracted below.

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The Legislation

99 Entry of warehoused goods

(1) Warehoused goods may be entered:

(a) for home consumption; or
(b) for export.

(2) Subject to sections 69 and 70, the holder of a warehouse licence must not permit warehoused goods to be delivered for home consumption unless:

(a) they have been entered for home consumption; and
(b) an authority to deal with them is in force.

Penalty: 60 penalty units.

(3) Subject to section 96A, the holder of a warehouse licence must not permit goods to be taken from the warehouse for export unless:

(a) they have been entered for export; and
(b) an authority to deal with them is in force; and
(c) if the goods are, or are included in a class of goods that are, prescribed by the regulations—the holder of the relevant warehouse licence has ascertained, from information made available by Customs, the matters mentioned in paragraphs (a) and (b).

Penalty: 60 penalty units.

(4) An offence for a contravention of subsection (3) is an offence of strict liability.

Section 97 Customs Act 1901 | Goods for Public Exhibition


Section 97 of the Customs Act 1901 (Cth) deals with Goods for Public Exhibition and is extracted below.

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The Legislation

97 Goods for public exhibition

(1) Subject to subsection (3), a Collector may, by writing signed by him or her, grant to the owner of warehoused goods permission to take those goods out of the warehouse for the purpose of public exhibition, testing or a similar purpose without entering the goods for home consumption.

(2) Permission under subsection (1) shall specify the period during which the owner of the relevant goods may keep the goods outside the warehouse.

(3) Permission under subsection (1) for the taking of warehoused goods out of a warehouse shall not be granted unless security has been given to the satisfaction of the Collector for the payment, in the event of the goods not being returned to the warehouse before the expiration of the period specified in the permission, of the duty that would have been payable if the goods had been entered for home consumption on the day on which they were taken out of the warehouse.

Section 96B Customs Act 1901 | Inwards Duty Free Shops


Section 96B of the Customs Act 1901 (Cth) deals with Inwards Duty Free Shops and is extracted below.

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The Legislation

96B Inwards duty free shops

(1) In this section:

international flight means a flight, whether direct or indirect, by an aircraft between a place outside Australia from which the aircraft took off and a place in Australia at which the aircraft landed.

inwards duty free shop means a warehouse in respect of which the relevant warehouse licence authorises the sale in the warehouse of airport shop goods to relevant travellers.

proprietor, in relation to an inwards duty free shop, means the holder of the warehouse licence that relates to the inwards duty free shop.

relevant traveller means a person who:

(a) has arrived in Australia on an international flight, whether as a passenger on, or as the pilot or a member of the crew of, an aircraft; and
(b) has not been questioned, for the purposes of this Act, by an officer of Customs in respect of goods carried on that flight.

(2) A warehouse licence is not to authorise the sale in the warehouse of airport shop goods to relevant travellers unless the warehouse:

(a) is situated at an airport; and
(b) is so located that passengers on international flights who arrive at that airport would normally have access to the warehouse before being questioned for the purposes of this Act by officers of Customs.

(3) Subject to the regulations (if any), a Collector may give permission, in accordance with subsection (4), for airport shop goods that are specified in the permission and are sold to a relevant traveller in an inwards duty free shop that is specified in the permission to be:

(a) delivered to the relevant traveller; and
(b) taken by the relevant traveller for reporting to an officer of Customs doing duty in relation to clearance through Customs of the personal baggage of the relevant traveller.

(4) Permission under subsection (3) is given in accordance with this subsection if it is in writing and is delivered to the proprietor of the inwards duty free shop to which the permission relates.

(5) Without limiting the matters that may be prescribed in regulations referred to in subsection (3), those regulations:

(a) may prescribe circumstances in which permission under that subsection may be given;
(b) may prescribe matters to be taken into account by a Collector when deciding whether to give permission under that subsection; and
(c) may prescribe conditions to which a permission under that subsection is to be subject.

(6) A Collector may, when giving permission under subsection (3) or at any time while a permission under that subsection is in force, impose conditions to which the permission is to be subject, being conditions that, in the opinion of the Collector, are necessary:

(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations;
and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.

(7) Without limiting the generality of paragraph (5)(c) or subsection (6), a condition referred to in that paragraph or that subsection to which a permission is to be subject may be:

(a) a condition to be complied with by the proprietor of the inwards duty free shop to which the permission relates or by relevant travellers to whom goods to which the permission relates are sold; or
(b) a condition that the proprietor of the inwards duty free shop to which the permission relates will keep records specified in the regulations.

(8) A condition imposed in respect of a permission under subsection (6) or a revocation, suspension or variation, or a cancellation of a suspension, of such a condition takes effect when notice in writing of the condition or of the revocation, suspension or variation, or of the cancellation of the suspension, is served on the proprietor of the inwards duty free shop to which it relates, or at such later time (if any) as is specified in the notice, but does not have effect in relation to any goods delivered to a relevant traveller before the notice was served.

(9) A condition imposed in respect of a permission under paragraph (5)(c) or subsection (6) or a revocation, suspension or variation, or a cancellation of a suspension, of a condition under subsection (6) may relate to all goods to which the permission relates or to particular goods to which the permission relates and may apply either generally or in particular circumstances.

(10) A permission under subsection (3) is subject to the condition that the proprietor of the inwards duty free shop to which the permission relates will ensure that relevant travellers to whom goods are delivered in accordance with the permission are aware of any conditions of the permission with which they are required to comply.

(11) If a person who is required to comply with a condition imposed in respect of a permission under subsection (3) fails to comply with the condition, the person is guilty of an offence against this Act punishable upon conviction by a fine not exceeding 50 penalty units.

(11A) Subsection (11) is an offence of strict liability.

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

(12) A Collector may, in accordance with the regulations, revoke a permission given under subsection (3) in relation to the sale of goods occurring after the revocation.

(13) Where a Collector makes a decision under subsection (3) refusing to give permission to the proprietor of an inwards duty free shop or a decision under subsection (12) revoking a permission given under subsection (3), the Collector shall cause to be served, either personally or by post, on the proprietor of the shop, a notice in writing setting out the Collector’s findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision.

Section 96A Customs Act 1901 | Outwards Duty Free Shops


Section 96A of the Customs Act 1901 (Cth) deals with Outwards Duty Free Shops and is extracted below.

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The Legislation

96A Outwards duty free shops

(1) In this section:

international flight means a flight, whether direct or indirect, by an aircraft between a place in Australia from which the aircraft takes off and a place outside Australia at which the aircraft lands or is intended to land.

international voyage means a voyage, whether direct or indirect, by a ship between a place in Australia and a place outside Australia.

outwards duty free shop means a warehouse in respect of which the relevant warehouse licence authorises the sale in the warehouse of goods to relevant travellers.

proprietor, in relation to an outwards duty free shop, means the holder of the warehouse licence that relates to the outwards duty free shop.

relevant traveller means a person:

(a) who intends to make an international flight, whether as a passenger on, or as a pilot or member of the crew of, an aircraft; or
(b) who intends to make an international voyage, whether as a passenger on, or as the master or a member of the crew of, a ship.

(2) Subject to the regulations (if any), a Collector may give permission, in accordance with subsection (3), for goods that are specified in the permission and are sold to a relevant traveller in an outwards duty free shop that is specified in the permission to be:

(a) delivered to the relevant traveller personally for export by him or her when making the international flight or voyage in relation to which he or she is a relevant traveller; and
(b) exported by the relevant traveller when making that flight or voyage without the goods having been entered for export;
and, subject to subsection (13), the permission is authority for such goods to be so delivered and so exported.

(3) Permission under subsection (2) is given in accordance with this subsection if it is in writing and is delivered to the proprietor of the outwards duty free shop to which the permission relates.

(4) Permission under subsection (2) may relate to particular goods, all goods, goods included in a specified class or classes of goods or goods other than goods included in a specified class or classes of goods.

(5) Without limiting the matters that may be prescribed in regulations referred to in subsection (2), those regulations:

(a) may prescribe circumstances in which permission under that subsection may be given;
(b) may prescribe matters to be taken into account by a Collector when deciding whether to give permission under that subsection; and
(c) may prescribe conditions to which a permission under that subsection is to be subject.

(6) A Collector may, when giving permission under subsection (2) or at any time while a permission under that subsection is in force, impose conditions to which the permission is to be subject, being conditions that, in the opinion of the Collector, are necessary:

(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations;
and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.

(7) Without limiting the generality of paragraph (5)(c) or subsection (6), a condition referred to in that paragraph or that subsection to which a permission is to be subject may be:

(a) a condition to be complied with by the proprietor of the outwards duty free shop to which the permission relates or by relevant travellers to whom goods to which the permission relates are sold; or
(b) a condition that the permission only applies to sales to relevant travellers who comply with a prescribed requirement or requirements, which may be, or include, a requirement that relevant travellers produce to the proprietor of the outwards duty free shop to which the permission relates or to a servant or agent of that proprietor a ticket or other document, being a document approved by a Collector for the purposes of this paragraph, showing that the relevant traveller is entitled to make the international flight or voyage in relation to which he or she is a relevant traveller; or
(c) a condition that the proprietor of the outwards duty free shop to which the permission relates will keep records specified in the regulations and will notify a Collector of all sales made by him or her to which the permission applies.

(8) A condition imposed in respect of a permission under subsection (6) or a revocation, suspension or variation, or a cancellation of a suspension, of such a condition takes effect when notice, in writing, of the condition or of the revocation, suspension or variation, or of the cancellation of the suspension, is served on the proprietor of the outwards duty free shop to which it relates, or at such later time (if any) as is specified in the notice, but does not have effect in relation to any goods delivered to a relevant traveller before the notice was served.

(9) A condition imposed in respect of a permission under paragraph (5)(c) or subsection (6) or a revocation, suspension or variation, or a cancellation of a suspension, of a condition under subsection (6) may relate to all goods to which the permission relates or to particular goods to which the permission relates and may apply either generally or in particular circumstances.

(10) A permission under subsection (2) is subject to:

(a) the condition that the proprietor of the outwards duty free shop to which the permission relates will ensure that relevant travellers to whom goods are delivered in accordance with the permission are aware of any conditions of the permission with which they are required to comply; and
(b) the condition that that proprietor will provide a Collector with proof, in a prescribed way and within a prescribed time, of the export of goods delivered to a relevant traveller in accordance with the permission.

(11) If a person who is required to comply with a condition imposed in respect of a permission under subsection (2) fails to comply with the condition, he or she is guilty of an offence against this Act punishable upon conviction by a penalty not exceeding 50 penalty units.

(11A) Subsection (11) is an offence of strict liability.

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

(12) Where the proprietor of an outwards duty free shop to which a permission under subsection (2) relates does not produce the proof required by paragraph (10)(b) that goods delivered by him or her to a relevant traveller in accordance with the permission have been exported by that traveller, the goods shall be deemed to have been entered, and delivered, for home consumption by the proprietor, as owner of the goods, on the day on which the goods were delivered to that traveller.

(13) A Collector may, in accordance with the regulations, revoke a permission given under subsection (2) in relation to the sale of goods occurring after the revocation.

(14) Where a Collector makes a decision under subsection (2) refusing to give permission to the proprietor of an outwards duty free shop or under subsection (13) revoking a permission given under subsection (2), he or she shall cause to be served, either personally or by post, on the proprietor of the shop, a notice in writing setting out the Collector’s findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision.