Section 183A Customs Act 1901 | Principal Liable for Agents Acting


Section 183A of the Customs Act 1901 (Cth) deals with Principal Liable for Agents Acting and is extracted below.

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The Legislation

183A Principal liable for agents acting

(1) Where an agent of, or a nominee of a customs broker that is an agent of, an owner of goods makes a declaration for the purposes of this Act in relation to those goods, that declaration shall, for the purposes of this Act (including the prosecution of an offence against this Act), be deemed to be made with the knowledge and consent of the owner.

(2) Notwithstanding any other provision of this Act, a person who is convicted of an offence by reason of the operation of subsection (1) shall not be subject to a penalty of imprisonment.