For the purposes of s 233B of the Customs Act 1901 (Cth), 'importation' does not require that goods originate from a foreign country; it suffices that they are brought into Australia from anywhere outside Australian territorial waters, including international waters (per de Jersey CJ and Chesterman J; McMurdo P contra). However, the question of whether goods taken from Australia abroad and returned constitute an 'importation' remains open and will depend on the factual matrix. The proviso in s 668E(1A) Criminal Code (Qld) may cure a misdirection on the meaning of importation where the appellate court is independently satisfied beyond reasonable doubt of guilt on the evidence.
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