Customs Act 1901

PART XIII - PENAL PROVISIONS  

Division 4 - Provisions relating to certain strict liability offences  

SECTION 243V   FALSE OR MISLEADING STATEMENTS IN CARGO REPORTS OR OUTTURN REPORTS  

243V(1)  
A person commits an offence if the person:


(a) makes, or causes to be made, to an officer a statement, in a cargo report or an outturn report, that is false or misleading in a material particular; or


(b) omits, or causes to be omitted, from a statement, in a cargo report or an outturn report, made to an officer any matter or thing without which the statement is false or misleading in a material particular.

243V(2)  
An offence against subsection (1) is an offence of strict liability.

243V(3)  


The penalty for a conviction for an offence against subsection (1) is an amount not exceeding 60 penalty units.

243V(4)  


For the purposes of subsection (1), a person is taken to cause to be made a statement described in paragraph (1)(a) if:


(a) the person gives information that is false or misleading in a material particular to another person for inclusion in a statement, in a cargo report or an outturn report, by the other person or someone else to an officer; and


(b) the other person or someone else makes a statement including the information to an officer, in a cargo report or an outturn report.

This subsection does not limit the ways in which a person may cause to be made a statement described in paragraph (1)(a).

243V(5)  


For the purposes of subsection (1), a person is taken to cause an omission described in paragraph (1)(b) to be made if:


(a) the person gives to another person, for inclusion in a statement, in a cargo report or an outturn report, by the other person or someone else to an officer, information that is false or misleading in a material particular because of an omission of other information that the person has; and


(b) the other person or someone else makes a statement including the information to an officer, in a cargo report or an outturn report.

This subsection does not limit the ways in which a person may cause an omission described in paragraph (1)(b) to be made.




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