Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:2_243t:p1
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 2 cl 243T (pt 1/2)
Character Range: 42915–45425

243T  False or misleading statements resulting in loss of duty

 (1) If:
 (a) a person:
 (i) makes to an officer a statement (other than a statement in a cargo report or an outturn report), in respect of particular goods, that is false or misleading in a material particular; or
 (ii) omits from a statement (other than a statement in a cargo report or an outturn report), in respect of particular goods, made to an officer any matter or thing without which the statement is false or misleading in a material particular; and
 (b) any of the following applies:
 (i) the amount of duty properly payable on the goods exceeds the amount of duty that would have been payable if the amount of duty were determined on the basis that the statement was not false or misleading;
 (ii) a refund of duty on the goods was paid that would not have been payable, or that exceeded the amount of the refund of duty that would have been payable, if the amount of the refund were determined on the basis that the statement was not false or misleading;
 (iii) a drawback of duty on the goods was paid that would not have been payable, or that exceeded the amount of the drawback of duty that would have been payable, if the amount of the drawback were determined on the basis that the statement was not false or misleading;
the owner of the goods (not being a person who is to be treated as the owner of the goods because that person is an agent of the owner) commits an offence.

 (2) An offence against subsection (1) is an offence of strict liability.

 (3) The penalty for a conviction for an offence against subsection (1) is an amount not exceeding:
 (a) if subparagraph (1)(b)(i) applies—the amount of the excess; or
 (b) if subparagraph (1)(b)(ii) applies—the refund that would not have been payable, or the amount of the excess, as the case may be; or
 (c) if subparagraph (1)(b)(iii) applies—the drawback that would not have been payable, or the amount of the excess, as the case may be.

 (4) Subsection (1) does not apply to a statement made by a person to an officer if:
 (a) the person gives notice in writing to the officer, or to another officer doing duty in relation to the matter to which the statement relates, stating that the statement is false or misleading in a material particular or is false or misleading because of the omission of a matter or thing; and
 (b) no notice under section 214AD was given to the person after the statement was made and before the notice under paragraph (a) of this subsection