The word 'imports' in s 307.11 of the Criminal Code Act 1995 (Cth) has a more precise and narrower meaning than 'importation' in the former s 233B(1)(d) of the Customs Act 1901 (Cth). The act of importing is complete when goods arrive in Australia from abroad and are delivered to a point which would result in the goods remaining in Australia — at the latest, upon delivery to the consignee's premises. The extensive case law treating 'importation' as a continuing process extending well beyond landing is not applicable to the Code offence. A person cannot be convicted of importing under s 307.11 based on intention formed only after the physical act of importing is complete, as the physical and fault elements must coincide in time.
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