A passenger who answers 'No' to the IPC question about goods that 'may be prohibited or subject to restrictions' does not make a misleading statement where the goods are in fact neither prohibited nor restricted. The question on the IPC is properly construed as asking about the objective legal status of goods under the regulations, not the passenger's subjective belief about possible prohibition. A person with accurate knowledge of the legal status of goods they are importing cannot be found reckless under s 5.4 of the Criminal Code Act 1995 (Cth) merely because they produced permits relating to similar but different items.
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