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Customs and Excise Act 2018

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

369: Offences in relation to failure to update information supplied in advance

You could also call this:

"Telling incorrect information to Customs can be an offence if you don't update it"

Illustration for Customs and Excise Act 2018

If you give information to the chief executive, Customs, or a Customs officer, you must make sure it is correct. You do this for the purposes of the Customs and Excise Act 2018. If the information becomes incorrect, you must update it as soon as possible.

If you know the information is incorrect and you do not update it, you can commit an offence. This also happens if you should know the information is incorrect and you do not update it. You must take all reasonable steps to give the correct information to the chief executive, Customs, or a Customs officer.

If you commit an offence, you can be liable for a fine or imprisonment. The fine can be up to $10,000 for an individual or $50,000 for a body corporate if you know the information is incorrect. If you should know the information is incorrect, the fine can be up to $1,000 for an individual or $5,000 for a body corporate. You can find more information by looking at the Customs and Excise Act 2018 and similar laws, such as 1996 No 27 s 204A.

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

369Offences in relation to failure to update information supplied in advance

  1. This section applies if—

  2. a person supplies any information to the chief executive, Customs, or a Customs officer for the purposes of this Act within the time for doing so prescribed by this Act, regulations, or the chief executive’s rules (as the case may be); and
    1. the information becomes erroneous or misleading in a material particular—
      1. after it is supplied; but
        1. before the prescribed time expires and before the person is notified of any decision made in response to the information.

        2. The person commits an offence—

        3. if the person—
          1. knows that the information has become erroneous or misleading in a material particular; and
            1. fails, as soon as is reasonably practicable, to take all reasonable steps to supply the chief executive, Customs, or a Customs officer with replacement information that is not erroneous or misleading in a material particular; or
            2. if the person—
              1. ought reasonably to know that the information has become erroneous or misleading in a material particular; and
                1. fails, as soon as is reasonably practicable, to take all reasonable steps to supply the chief executive, Customs, or a Customs officer with replacement information that is not erroneous or misleading in a material particular.

                2. A person who commits an offence under subsection (2)(a) is liable on conviction,—

                3. in the case of an individual, to—
                  1. imprisonment for a term not exceeding 6 months; or
                    1. a fine not exceeding $10,000:
                    2. in the case of a body corporate, to a fine not exceeding $50,000.

                      1. A person who commits an offence under subsection (2)(b) 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.

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