EXCISE ACT 1901

PART X - PENAL PROVISIONS  

SECTION 117   UNLAWFUL POSSESSION OF EXCISABLE GOODS  

117(1)  
A person (other than a licensed manufacturer) must not, without permission, intentionally possess, or have custody or control of, manufactured or partly manufactured excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.

Penalty: 2 years imprisonment or the greater of:

  • (a) 500 penalty units; and
  • (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

    Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

  • 117(2)  
    A person (other than a licensed manufacturer) must not, without permission, possess, or have custody or control of, manufactured or partly manufactured excisable goods on which duty has not been paid.

    Penalty: 100 penalty units.

    Note: An infringement notice may be issued for an offence against this subsection, see Part XA .

    117(3)  
    Strict liability applies to subsection (2).




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