Under the extended definition of 'import' in s 300.2 of the Criminal Code 1995 (Cth), a person may be charged with attempting to import a border controlled precursor based on conduct occurring entirely after the importation has been completed and after police have fully substituted an inert substance, because the extended definition permits reliance on an attempted dealing with the substance in connection with its importation. However, a completed offence of import cannot be established where all of the accused's acts occur after full police substitution, because the accused cannot 'deal with the substance' as required by paragraph (b) of the definition. The impossibility provision in s 11.1(4)(a) applies to prevent the substitution from defeating the attempt charge.
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