Section 307.13 of the Criminal Code Act 1995 (Cth) is Importing Precursors and is extracted below.
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307.13 Importing and exporting border controlled precursors
(1) A person commits an offence if:
(a) the person imports or exports a substance; and
(b) either or both of the following apply:
(i) the person intends to use any of the substance to manufacture a controlled drug;
(ii) the person believes that another person intends to use any of the substance to manufacture a controlled drug; and
(c) the substance is a border controlled precursor.
Penalty: Imprisonment for 7 years or 1,400 penalty units, or both.
(2) The fault element for paragraph (1)(c) is recklessness.
(3) Subsection (1) does not apply if:
(a) in relation to conduct covered by subparagraph (1)(b)(i)—the person proves that he or she neither intended, nor believed that another person intended, to sell any of the controlled drug so manufactured; or
(b) in relation to conduct covered by subparagraph (1)(b)(ii)—the person proves that, although he or she believed that the other person intended to use the substance to manufacture a controlled drug, he or she did not intend to sell any of the substance to the other person.
Note: A defendant bears a legal burden in relation to the matters in subsection (3) (see section 13.4).