For offences under s 233BABAD of the Customs Act 1901 (Cth), general deterrence is the primary sentencing consideration and custodial sentences are generally required, even for offenders of good character. The amount of duty defrauded remains a very important indicator of seriousness. However, the role of the individual offender must be carefully distinguished from the sophistication of the overall scheme, and delay between offending and sentence must find adequate reflection in the sentence imposed. Evidence of the impact of COVID-19 on prison conditions is not admissible as fresh evidence on a sentence appeal, though it may be taken into account on resentence.
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