Document ID: chunk:federal_register_of_legislation:C2018A00089:clause:1_2
Version: federal_register_of_legislation:C2018A00089
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 3365–3871

2  After subsection 233BABAD(2)
Insert:
 (2A) A person commits an offence if:
 (a) the person imports goods; and
 (b) the goods are tobacco products; and
 (c) the person imports the goods reckless as to whether there would be defrauding of the revenue.
 (2B) A person commits an offence if:
 (a) the person conveys, or has in the person's possession, goods; and
 (b) the goods are tobacco products; and
 (c) the person is reckless as to whether the goods were imported with intent to defraud the revenue.