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Section 240AB Customs Act 1901
Verifying Communications to Customs

Section 240AB of the Customs Act 1901 (Cth) deals with Verifying Communications to Customs and is extracted below.

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

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The Legislation

240AB Verifying communications to Customs

(1) This section applies to a person who makes a communication (however described) to Customs under this Act or gives someone else information for inclusion in such a communication.

(1A) The regulations may provide that specified communications, or specified kinds of communications, are exempt from this section.

(2) The purpose of this section is to help officers of Customs to verify the content of communications made to Customs and to trace information included in communications made to Customs to its source.

(3) If the person makes the communication to Customs, the person must keep, in accordance with this section, for the period of one year after the communication is made, a record that verifies the contents of the communication.

Penalty: 30 penalty units

(3A) If the person (the giver) gives information to another person (the recipient) for the recipient or someone else to include in a communication to Customs, the giver must keep, in accordance with this section, for one year after the information is given, one or more records that:

(a) either verify the information or, if the giver was given the information by someone else, verify that the giver was given that information and identify the person who gave it to the giver; and
(b) verify the fact that the giver gave the information to the recipient; and
(c) identify the recipient.

Penalty: 30 penalty units.

(4) A person who is required by this section to keep a record may keep the record at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the record in any form or store it in any manner.

(5) A person referred to in subsection (4) must:

(a) if the record is in a language other than the English language—keep the record in such a way that a translation of the record into the English language can readily be made; or
(b) if the record is kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.

(6) An authorised officer may, by written notice given to a person who is required under this section to keep a record, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the record.

(7) If:

(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
the person commits an offence punishable, on conviction, by a penalty not exceeding 30 penalty units.

(8) To avoid doubt, this section does not affect the operation of section 240.

Note: Section 240 requires owners of imported or exported goods, and certain persons who deal with such goods, to keep for 5 years relevant commercial documents relating to the goods.

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
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