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

Section 130B of the Customs Act 1901 is Failing to Pay Duty on Stores and is extracted below.

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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.

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

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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.

Why Sydney Criminal Lawyers®?

Choosing the right legal team to defend your reputation and interests can be a difficult process.

However, it is always important to look at a firm’s experience and results when making this decision.

At Sydney Criminal Lawyers®, we have extensive experience defending and winning some of the most complex criminal matters – so you can rest assured that you are in safe hands.

Our criminal law specialists will take the time in every case to carefully scrutinise all the evidence in order to identify problems with the prosecution case at an early stage in the proceedings.

Where issues are found, our lawyers will write to the prosecution asking to have the charges dropped on this basis – often sparing our clients the considerable time and expense associated with defended hearings.

However, should your matter proceed to court, our senior lawyers will represent you and present a strong defence case to maximise your chances of being found ‘not guilty.’

Our senior lawyers are highly skilled advocates who have been recognised for their expert knowledge of the criminal law, as well as their ability to obtain excellent results in difficult cases.

We can assist you in avoiding the harsh penalties imposed by the law if you simply wish to plead guilty – in these cases, our experienced advocates can prepare and present compelling sentencing submissions which focus on any positive factors of your case.

For the best defence in your case, get the experts on your side today. Call us now on
(02) 9261 8881 and book your FREE first conference
with our criminal law specialists.

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