Combatting Illicit Tobacco Act 2026 (82 of 2026)

Schedule 1   Amendments relating to customs, excise and other taxation legislation

Part 2   Amendment of the Excise Act 1901

Excise Act 1901

10   At the end of section 25

Add:

Aggravated offence for tobacco

(4) An offence against subsection (1) or (2) (the underlying offence ) is an aggravated offence if the underlying offence relates to excisable goods that are tobacco.

(5) If the prosecution intends to prove an aggravated offence mentioned in subsection (4), the charge must allege the relevant aggravated offence.

(6) For the purposes of an aggravated offence against subsection (2), strict liability applies to the physical element of circumstance, that the excisable goods are tobacco.