Customs Legislation Amendment Act (No. 2) 2003 (136 of 2003)

Schedule 1   Trade modernisation

Part 4   False and misleading statements

Customs Act 1901

22   Subsection 243T(4)

Repeal the subsection, substitute:

(4) Subsection (1) does not apply if:

(a) a person (other than an officer) voluntarily gives written notice (an error notice ) to an officer doing duty in relation to the matter to which the statement relates, indicating that:

(i) the statement is false or misleading in a material particular; or

(ii) the statement is false or misleading in a material particular because of the omission of a matter or thing; and

(b) between the making of the statement and the person giving the error notice, a notice under section 214AD had not been given to:

(i) the owner of the goods (other than an agent in relation to the goods); or

(ii) if the statement was made by an agent of the owner - the agent who made the statement; and

(c) if subparagraph (1)(b)(i) would apply apart from this subsection - the duty properly payable on the goods is paid in full before either of the following happens:

(i) an infringement notice is served under Division 5 on the owner of the goods for an offence against subsection (1);

(ii) proceedings are commenced against the owner of the goods for an offence against subsection (1); and

(d) if subparagraph (1)(b)(ii) would apply apart from this subsection and an amount of refund or drawback exceeding the amount (if any) properly payable has been paid before the time either of the following happens:

(i) an infringement notice is served under Division 5 on the owner of the goods for an offence against subsection (1);

(ii) proceedings are commenced against the owner of the goods for an offence against subsection (1);

the excess has been repaid before that time.

(4A) For the purposes of paragraph (4)(a), the error notice is taken not to be given voluntarily if it is given after:

(a) an officer exercises a power under a Customs-related law to verify information in the statement; or

(b) an infringement notice is served under Division 5 on the owner of the goods for an offence against subsection (1); or

(c) proceedings are commenced against the owner of the goods for an offence against subsection (1).