Offences
(1) A person commits an offence if the person imports vaping goods into Australia.
Penalty: Imprisonment for 7 years or 5,000 penalty units, or both.
Note: For the liability of an executive officer of a body corporate, see sections 54B and 54BA.
(2) A person commits an offence of strict liability if the person imports vaping goods into Australia.
Civil penalty provision
(3) A person contravenes this subsection if the person imports vaping goods into Australia.
Maximum civil penalty:
(a) for an individual--7,000 penalty units; and
(b) for a body corporate--70,000 penalty units.
(4) A person who contravenes subsection (3) commits a separate contravention of that subsection in respect of each unit of vaping goods imported by the person into Australia.
Note: For unit of vaping goods, see subsection 3(1).
Exception
(5) Subsections (1) to (4) do not apply if the importation of the vaping goods is not prohibited under the Customs Act 1901 .
Note: The person bears an evidential burden in relation to the matter in subsection (5): see subsection 13.3(3) of the Criminal Code and section 41QE of this Act.