Part 6Final and miscellaneous provisions
Offences: Offences in relation to Customs
383Failure to answer questions
A person who is required to answer a question under this Act commits an offence if, when the question is put, the person—
- fails or refuses, without reasonable excuse, to answer the question; or
- gives an incorrect answer to the question.
It is a defence to a prosecution for an offence under this section if the defendant proves that, when required to answer the question, the defendant—
- did not have, in the defendant’s knowledge, possession, or control, the information required to answer the question; or
- honestly and reasonably believed that the answer the defendant gave was, in all the circumstances, correct at that time.
It is not a reasonable excuse for the purposes of subsection (1)(a) for a person to fail or refuse to answer a question on the ground that to answer would or might incriminate or tend to incriminate that person.
A person who commits an offence under this section 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.


