Document ID: chunk:federal_register_of_legislation:C2025C00155:section:234:p1
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 234 (pt 1/2)
Character Range: 1549651–1552259

234  Customs offences
 (1) A person shall not:
 (a) Evade payment of any duty which is payable;
 (b) Obtain any drawback, refund, rebate or remission which is not payable;
 (d) do any of the following:
 (i) intentionally make or cause to be made a statement to an officer, reckless as to the fact that the statement is false or misleading in a material particular;
 (ii) intentionally omit or cause to be omitted from a statement made to an officer any matter or thing, reckless as to the fact that without the matter or thing the statement is misleading in a material particular;
 (iii) intentionally give information to another person, knowing that the information is false or misleading in a material particular and that the other person or someone else will include the information in a statement to an officer;
 (iv) intentionally give information to another person, knowing that the information is misleading in a material particular because of the omission of other information that the person has and that the other person or someone else will include the information in a statement to an officer;
 (h) Sell or offer for sale, any goods upon the pretence that such goods are prohibited imports or smuggled goods.
 (2) A person who contravenes subsection (1) commits an offence punishable upon conviction:
 (a) in the case of an offence against paragraph (1)(a), by:
 (i) where the Court can determine the amount of the duty on goods the payment of which would have been evaded by the commission of the offence if the goods had been entered for home consumption on:
 (A) where the date on which the offence was committed is known to the Court—that date; or
 (B) where that date is not known to the Court—the date on which prosecution for the offence was instituted;
  a penalty not exceeding 5 times the amount of that duty and not less than 2 times that amount; or
 (ii) where the Court cannot determine the amount of that duty, a penalty not exceeding 500 penalty units;
 (b) in the case of an offence against paragraph (1)(b), by a penalty not exceeding 5 times the amount of drawback, refund, rebate or remission that was obtained by the commission of the offence and not less than 2 times that amount;
 (c) subject to subsection (3), in the case of an offence against paragraph (1)(d), by a penalty not exceeding 250 penalty units; or
 (d) in the case of an offence against paragraph (1)(h), by a penalty not exceeding 10 penalty units.
 (2A) Where an export entry, a submanifest, an outward manifest or a withdrawal of such an entry, submanifest or manifest is taken, under section 119D, to have