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Customs and Excise Act 2018

Final and miscellaneous provisions - Regulations, orders, rules, etc - Border processing levy orders

420: Defences for offences in relation to levy orders

You could also call this:

"Excuses for breaking levy order rules that are not your fault"

Illustration for Customs and Excise Act 2018

If you are charged with an offence related to a levy order, you might have a defence. This defence is for offences mentioned in section 419(1), (2), and (4). You can use this defence if you can prove something happened that was not your fault.

You can say it was someone else's fault, or it was an accident, or something else happened that you could not control. You must also show that you did everything you could to stop the offence from happening. To use this defence, you must tell the prosecutor in writing at least 15 working days before the court hearing.

You must say that you want to use this defence and give facts to support it. The court might allow you to tell them at a later time. You will need to give the prosecutor the facts that support your defence when you tell them you want to use it.

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Part 6Final and miscellaneous provisions
Regulations, orders, rules, etc: Border processing levy orders

420Defences for offences in relation to levy orders

  1. This section applies to the offences in section 419(1), (2), and (4).

  2. It is a defence to a prosecution for an offence if the defendant proves that—

  3. the action or event to which the prosecution relates was due to—
    1. the act or omission of another person; or
      1. an accident; or
        1. some other cause or circumstance outside the defendant's control; and
        2. the defendant took all reasonable precautions, and exercised due diligence, to avoid the commission of the offence.

          1. The defence in subsection (2) is available only if the defendant gives a written notice to the prosecutor at least 15 working days before the hearing date, or within such other time as the court allows, that—

          2. states the defendant's intention to rely on the defence; and
            1. includes facts that support the defence.

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