Customs Act 1901
PART IV
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THE IMPORTATION OF GOODS
Division 3
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The Report of the Cargo
Subdivision A
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General reporting requirements
The operator of a ship or aircraft to whom section 64 , 64AA , 64AAA , 64ACA or 64ACB applies must:
(a) answer questions asked by a Collector relating to the ship or aircraft or its cargo, crew, passengers, stores or voyage; and
(b) produce documents requested by the Collector relating to a matter referred to in paragraph (a), if the documents are in his or her possession or control at the time of the request.
Subsection (1) is an offence of strict liability.
Each cargo reporter to whom section 64AB applies must:
(a) answer questions asked by a Collector relating to the goods he or she has arranged to be carried on the relevant ship or aircraft; and
(b) produce documents requested by the Collector relating to such goods, if the documents are in his or her possession or control at the time of the request.
Subsection (2) is an offence of strict liability.
It is a defence to a prosecution for an offence against subsection (1) or (2) if the person charged had a reasonable excuse for:
(a) refusing or failing to answer questions asked by a Collector; or
(b) refusing or failing to produce documents when so requested by a Collector.
SECTION 64AE
OBLIGATION TO ANSWER QUESTIONS AND PRODUCE DOCUMENTS
64AE(1)
The operator of a ship or aircraft to whom section 64 , 64AA , 64AAA , 64ACA or 64ACB applies must:
(a) answer questions asked by a Collector relating to the ship or aircraft or its cargo, crew, passengers, stores or voyage; and
(b) produce documents requested by the Collector relating to a matter referred to in paragraph (a), if the documents are in his or her possession or control at the time of the request.
Penalty: 30 penalty units.
64AE(1A)
Subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
64AE(2)
Each cargo reporter to whom section 64AB applies must:
(a) answer questions asked by a Collector relating to the goods he or she has arranged to be carried on the relevant ship or aircraft; and
(b) produce documents requested by the Collector relating to such goods, if the documents are in his or her possession or control at the time of the request.
Penalty: 30 penalty units.
64AE(2A)
Subsection (2) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
64AE(3)
It is a defence to a prosecution for an offence against subsection (1) or (2) if the person charged had a reasonable excuse for:
(a) refusing or failing to answer questions asked by a Collector; or
(b) refusing or failing to produce documents when so requested by a Collector.
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