Customs Act 1901

Subject to subsection (3), the regulations may provide that:

specified performance enhancing drugs; and

specified non‑narcotic drugs; and

other specified goods;

The regulations must not specify an item for the purposes of subsection (1) unless:

its importation is prohibited, either absolutely or on condition, by the Customs (Prohibited Imports) Regulations; or

its exportation is prohibited, either absolutely or on condition, by the Customs (Prohibited Exports) Regulations.

If the regulations made for the purposes of subsection (1) prescribe a quantity of a drug specified for those purposes to be the critical quantity, the specified drug does not constitute tier 1 goods unless it is of a quantity that exceeds the critical quantity.

A person commits an offence against this subsection if:

the person intentionally imported goods; and

the goods were tier 1 goods and the person was reckless as to that fact; and

their importation:

was prohibited under this Act absolutely; or

was prohibited under this Act unless the approval of a particular person had been obtained and, at the time of the importation, that approval had not been obtained.

Subject to subsection (4B), absolute liability applies to paragraph (4)(c).

For absolute liability, see section 6.2 of the Criminal Code.

For the purposes of an offence against subsection (4), strict liability applies to the physical element of circumstance of the offence, that an approval referred to in subparagraph (4)(c)(ii) had not been obtained at the time of the importation.

For strict liability, see section 6.1 of the Criminal Code.

A person commits an offence against this subsection if:

the person intentionally exported goods; and

the goods were tier 1 goods and the person was reckless as to that fact; and

their exportation:

was prohibited under this Act absolutely; or

was prohibited under this Act unless the approval of a particular person had been obtained and, at the time of the exportation, that approval had not been obtained.

Subject to subsection (5B), absolute liability applies to paragraph (5)(c).

For absolute liability, see section 6.2 of the Criminal Code.

For the purposes of an offence against subsection (5), strict liability applies to the physical element of circumstance of the offence, that an approval referred to in subparagraph (5)(c)(ii) had not been obtained at the time of the exportation.

For strict liability, see section 6.1 of the Criminal Code.

A person convicted or acquitted of an offence against subsection (4) or (5) in respect of particular conduct is not liable to any proceeding under section 233 in respect of that conduct.