Part 3Entry and exit of goods, persons, and craft
Customs places and Customs-controlled areas: Customs-controlled areas
68Offences in relation to Customs-controlled areas
A person commits an offence if the person, without reasonable excuse, fails to comply with section 56(1)(a).
A person who commits an offence under subsection (1), other than an offence involving goods that are tobacco, is liable on conviction,—
- in the case of an individual, to a fine not exceeding the greater of the following:
- $5,000:
- an amount equal to 3 times the value of the goods to which the offence relates:
- $5,000:
- in the case of a body corporate, to a fine not exceeding the greater of the following:
- $25,000:
- an amount equal to 3 times the value of the goods to which the offence relates.
- $25,000:
A person who commits an offence under subsection (1) involving goods that are tobacco is liable on conviction,—
- in the case of an individual, to—
- imprisonment for a term not exceeding 6 months; or
- a fine not exceeding $20,000; or
- both:
- imprisonment for a term not exceeding 6 months; or
- in the case of a body corporate, to a fine not exceeding $100,000.
A person commits an offence if the person, without reasonable excuse, fails to comply with section 56(1)(b) to (g).
A person who commits an offence under subsection (4) is liable on conviction,—
- in the case of an individual, to a fine not exceeding $5,000:
- in the case of a body corporate, to a fine not exceeding $25,000.


