Customs Act 1901

A person commits an offence if:

the person:

makes, or causes to be made, to an officer a statement (other than a statement in a cargo report or an outturn report) that is false or misleading in a material particular; or

omits, or causes to be omitted, from a statement (other than a statement in a cargo report or an outturn report) made to an officer any matter or thing without which the statement is false or misleading in a material particular; and

neither of the following applies:

the amount of duty properly payable on particular goods exceeds the amount of duty that would have been payable if the amount of duty were determined on the basis that the statement was not false or misleading;

the amount that would have been payable as a refund or drawback of duty on the goods if that amount had been determined on the basis that the statement was not false or misleading exceeds the amount of refund or drawback properly payable (which may be nil).

An offence against subsection (1) is an offence of strict liability.

The penalty for a conviction for an offence against subsection (1) is an amount not exceeding 60 penalty units for each statement that is found by the court to be false or misleading.

For the purposes of this section, a person is taken to cause to be made a statement (other than a statement in a cargo report or outturn report) that is false or misleading in a material particular if:

the person gives information that is false or misleading in a material particular to another person for inclusion in a statement (other than a statement in a cargo report or outturn report) by the other person or someone else to an officer; and

the other person or someone else makes such a statement including the information to an officer.

For the purposes of this section, a person is taken to cause to be made an omission (a punishable omission) from a statement (other than a statement in a cargo report or outturn report) of a matter or thing without which the statement is false or misleading in a material particular, if:

the person gives to another person, for inclusion in a statement (other than a statement in a cargo report or an outturn report) by the other person or someone else to an officer, information that is false or misleading in a material particular because of an omission of other information that the person has; and

the other person or someone else makes such a statement including the information to an officer.

Subsection (1) does not apply to a statement if:

a person (other than an officer) voluntarily gives written notice (an error notice) to an officer doing duty in relation to the matter to which the statement relates, indicating that:

the statement is false or misleading in a material particular; or

the statement is false or misleading in a material particular because of the omission of a matter or thing; and

between the making of the statement and the person giving the error notice, a notice under section 214AD had not been given to either of the following:

a person who made the statement or caused it to be made;

a person who omitted, or caused to be omitted, from the statement a matter or thing without which the statement was false or misleading.

For the purposes of paragraph (4)(a), the error notice is taken not to be given voluntarily if it is given after:

an officer exercises a power under a Customs‑related law to verify information in the statement; or

an infringement notice for an offence against subsection (1) is given to:

a person who made the statement or caused it to be made; or

a person who omitted, or caused to be omitted, from the statement a matter or thing without which the statement was false or misleading; or

proceedings are commenced against a person described in subparagraph (b)(i) or (ii) of this subsection for an offence against subsection (1).

In this section:

a statement made under Part XVA or XVB; or

a statement that a person who is or was a passenger on, or a member of the crew of, a ship or aircraft made in relation to his or her accompanied personal or household effects that were carried on the ship or aircraft.