Customs Regulation 2015

If an infringement officer believes on reasonable grounds that a person has contravened a provision subject to an infringement notice under this Division, the infringement officer may give the person an infringement notice for the alleged contravention.

The infringement notice must be issued by the earlier of:

the day that is 4 years after the day the contravention is alleged to have taken place; and

the day that is 12 months after the day the alleged contravention is detected.

A single infringement notice must relate only to a single contravention of a single provision unless subsection (4) applies.

An infringement officer may give a person a single infringement notice relating to multiple contraventions of a single provision if:

the provision requires the person to do a thing within a particular period or before a particular time; and

the person fails or refuses to do that thing within that period or before that time; and

the failure or refusal occurs on more than 1 day; and

each contravention is constituted by the failure or refusal on one of those days.

For continuing offences, see subsection 4K(2) of the Crimes Act 1914.