Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) the person imports goods; and
(b) the goods are tobacco products; and
(c) the person imports the goods with the intention of defrauding the revenue.
(2) A person commits an offence if:
(a) the person conveys, or has in the person's possession, goods; and
(b) the goods are tobacco products; and
(c) the person knows that the goods were imported with intent to defraud the revenue.
(2A) A person commits an offence if:
(a) the person imports goods; and
(b) the goods are tobacco products; and
(c) the person imports the goods reckless as to whether there would be defrauding of the revenue.
(2B) A person commits an offence if:
(a) the person conveys, or has in the person's possession, goods; and
(b) the goods are tobacco products; and
(c) the person is reckless as to whether the goods were imported with intent to defraud the revenue.
(3) In a prosecution for an offence against subsection (2) or (2B), it is not necessary to prove the identity of the person who imported the goods.
(4) An offence against subsection (1) or (2) is punishable on conviction by imprisonment for not more than 10 years, a fine not exceeding the amount worked out under subsection (5), or both.
(4A) An offence against subsection (2A) or (2B) is punishable on conviction by imprisonment for not more than 5 years, a fine not exceeding the amount worked out under subsection (5A), or both.
(5) For the purposes of subsection (4), the amount is:
(a) if the Court can determine the amount of the duty that would have been payable on the goods if the goods had been entered for home consumption on:
(i) if the day on which the offence was committed is known to the Court--that day; or
(ii) if that day is not known to the Court--the day on which the prosecution for the offence was instituted;
5 times the amount of that duty; or
(b) otherwise--1,000 penalty units.
(5A) For the purposes of subsection (4A), the amount is:
(a) if the Court can determine the amount of the duty that would have been payable on the goods if the goods had been entered for home consumption on:
(i) if the day on which the offence was committed is known to the Court--that day; or
(ii) if that day is not known to the Court--the day on which the prosecution for the offence was instituted;
3 times the amount of that duty; or
(b) otherwise--500 penalty units.
(6) A person convicted or acquitted of an offence against subsection (1), (2), (2A) or (2B) in respect of particular conduct is not liable to proceedings under section 233 in respect of that conduct.