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Customs and Excise Act 2018

Final and miscellaneous provisions - Miscellaneous provisions - Evidence

429: Burden of proof

You could also call this:

"Who has to prove what in a customs court case?"

Illustration for Customs and Excise Act 2018

When you are involved in a court case about customs, you need to know who has to prove what. This applies to cases where the government is involved, except for some specific situations like prosecutions under section 329, 330, 370, or 390. It also applies when someone's intention to cheat the customs system is being questioned.

If the government makes a claim about something, like what goods are, how much they are worth, or where they came from, you are assumed to agree with that claim unless you can prove it is wrong. This includes things like the country the goods were exported from, when they were imported, or if duty was paid on them. Even if the government presents evidence to support their claim, you can still try to prove it is wrong.

However, if you are accused of committing a crime on purpose, the government has to prove that you really did mean to do it, and they have to prove it beyond reasonable doubt.

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"Using documents from other countries as evidence in court cases"

Part 6Final and miscellaneous provisions
Miscellaneous provisions: Evidence

429Burden of proof

  1. This section applies to—

  2. any proceedings under this Act instituted by or against the Crown other than a prosecution for an offence under section 329, 330, 370, or 390:
    1. any proceedings in which the existence of an intent to defraud the Customs revenue is in issue.

      1. Every allegation made by or on behalf of the Crown in any statement of claim, statement of defence, plea, or charge in relation to any of the following matters is presumed to be true unless the contrary is proved:

      2. the identity or nature of any goods; or
        1. the value of any goods for duty; or
          1. the country or time of exportation of any goods; or
            1. the fact or time of the importation of any goods; or
              1. the place of manufacture, production, or origin of any goods; or
                1. the payment of any duty on goods.

                  1. The presumption in subsection (2) is not excluded by the fact that evidence is produced on behalf of the Crown in support of the allegation.

                  2. Despite subsections (1) to (3), in any proceedings for an offence under this Act where it is alleged that the defendant intended to commit the offence, the prosecution has the burden of proving that intent beyond reasonable doubt.

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