EXCISE ACT 1901

PART X - PENAL PROVISIONS  

SECTION 117A   UNLAWFULLY MOVING EXCISABE GOODS  

117A(1)  
A person must not, without permission, intentionally move any excisable goods on which excise duty has not been paid from one place to another knowing, or being reckless as to whether, the goods are excisable goods on which excise 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.

  • 117A(2)  
    a person must not, without permission, move any excisable goods on which excise duty has not been paid from one place to another.

    Penalty: 100 penalty units.

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




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