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Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Offences in relation to information

366: Offences in relation to declarations and documents that are erroneous

You could also call this:

"Breaking the law by giving false information to Customs"

Illustration for Customs and Excise Act 2018

If you make a false declaration or write a false statement under the Customs and Excise Act 2018, you commit an offence. This also applies if you give a Customs officer a document that contains false information. You can be fined if you do this, with the amount depending on whether you are an individual or a company. If you are charged with this offence, you can defend yourself by showing that you took all reasonable steps to ensure the information was correct, for example by checking your facts carefully, and you can refer to the Customs and Excise Act 2018 for more information.

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Part 6Final and miscellaneous provisions
Offences: Offences in relation to information

366Offences in relation to declarations and documents that are erroneous

  1. A person commits an offence if the person—

  2. makes a declaration or a written statement under this Act that is erroneous in a material particular; or
    1. produces or delivers to a Customs officer any document that is erroneous in a material particular.

      1. A person who commits an offence under this section is liable on conviction,—

      2. in the case of an individual, to a fine not exceeding $1,000:
        1. in the case of a body corporate, to a fine not exceeding $5,000.

          1. It is a defence to a prosecution for an offence under this section if the defendant proves that the defendant took all reasonable steps to ensure that the declaration, statement, or document (as the case may be) was not erroneous.

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