Going to Court? Book Your Free First Appointment

Saved Pages

Save pages and articles you’re most interested in to read later on.

Section 105C Customs Act 1901

Section 105C of the Customs Act 1901 (Cth) deals with Returns 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.

The Legislation

105C Returns

(1) This section applies if:

(a) excisable goods are manufactured within a manufacture period; and
(b) excise equivalent goods are used in that manufacture (whether or not in that period); and
(c) the excise equivalent goods are subject to the control of the Customs at the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:

(i) a warehouse described in a warehouse licence granted under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted under the Excise Act 1901.

(2) The legal owner of the excise equivalent goods at the time they are used in that manufacture must:

(a) give Customs a return within 8 days after the end of the manufacture period, providing particulars in accordance with section 71K or 71L in relation to the excise equivalent goods; and
(b) at the time when each return is given to Customs, pay any amount of duty referred to in subsection 105B(3) that is owing at the rate applicable at the time the excisable goods are manufactured.

Penalty: 50 penalty units.

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

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

(4) In this section:

manufacture period means:

(a) a 7 day period beginning on a Monday; or
(b) if the regulations prescribe a different period for the purposes of this definition—that period.

(5) If the regulations do prescribe such a different period, the regulations may also prescribe matters of a transitional nature

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.

Going to Court? Call For Your Free First Appointment

Main Menu

Follow Us

Search Our Site enter search term and press GO

Saved Articles & Pages


Preferred date for conference
Preferred time for conference
Briefly describe your situation:
Do you have a court date?

Your Review & Rating * mandatory fields

Review Text *
Rating (optional)