Customs Act 1901

Subject to subsection (5), for the purposes of paragraph 233BABADA(1)(c), it is taken to be reasonable to suspect that the importation of goods would result in a defrauding of the revenue if subsection (3) of this section applies to the goods.

Subject to subsection (6), for the purposes of paragraph 233BABADA(2)(c), it is taken to be reasonable to suspect that the goods have been imported unlawfully if subsection (3) or (4) of this section applies to the goods.

This subsection applies to goods if:

neither of the following circumstances exist:

duty of Customs has been paid on the goods;

duty of Customs is not payable on the goods because of an exemption under a law of the Commonwealth; or

particulars of the goods are not included in a cargo report; or

the goods are not the subject of an import declaration; or

the person who imported the goods does not have a permission, consent or approval under a law of the Commonwealth to import the goods; or

both of the following apply:

the goods are concealed at the time the conduct in paragraph 233BABADA(1)(a) or (2)(a) (as the case requires) is engaged in;

it is likely that the goods are concealed to avoid detection; or

the goods are not in retail packaging that complies with the requirements in Chapter 3 of the Public Health (Tobacco and Other Products) Act 2023; or

the goods do not comply with the requirements for a tobacco product in Chapter 3 of the Public Health (Tobacco and Other Products) Act 2023; or

a permanent ban under Chapter 4 of the Public Health (Tobacco and Other Products) Act 2023 applies to the goods; or

the person mentioned in subsection 233BABADA(1) or (2) (as the case requires) has not provided any of the following:

a tax invoice (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) indicating how the person obtained the goods;

a bill of lading indicating how the person obtained the goods; or

the person mentioned in subsection 233BABADA(1) or (2) (as the case requires):

has stated that the importation, conveyance or possession (as the case requires) was engaged in, on behalf of, or at the request of, another person; and

has not provided information enabling the other person to be identified and located.

This subsection applies to goods if:

the goods:

have been bought or sold in Australia; or

are offered or advertised for sale in Australia; and

the price at which the goods have been bought or sold, or are advertised or offered for sale, is less than the sum of the following amounts:

the lower of the amount of duty of Excise or duty of Customs that would apply to the goods, assuming that such duty were applicable to the goods and that no exemption or reduction of such duty were applicable;

the amount of GST that would apply to the sale of the goods, assuming that GST were applicable to the sale.

Subsection (1) does not apply if the defendant adduces or points to evidence that suggests a reasonable possibility that it is not reasonable to suspect that the importation of the goods would result in a defrauding of the revenue.

A defendant bears an evidential burden in relation to the matter in this subsection: see subsection 13.3(3) of the Criminal Code.

Subsection (2) does not apply if the defendant adduces or points to evidence that suggests a reasonable possibility that it is not reasonable to suspect that the goods have been imported unlawfully.

A defendant bears an evidential burden in relation to the matter in this subsection: see subsection 13.3(3) of the Criminal Code.