Document ID: chunk:federal_register_of_legislation:C2025C00155:section:240:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 240 (pt 2/3)
Character Range: 1564762–1567394

whether the person is complying with a Customs‑related law; or
 (d) as to the correctness of information communicated by, or on behalf of, the person to the Department (whether in documentary or other form);
for the period of 5 years from the time when the goods were imported into, or exported from, Australia.
Penalty: 30 penalty units.
 (1C) Subsections (1), (1AA), (1A) and (1B) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Certified true copies of commercial documents
 (2) Where, in accordance with the requirement of any law of the Commonwealth or of a State or Territory or with ordinary commercial practice a document that would, but for this subsection, be required to be kept in accordance with subsection (1), (1AA), (1A) or (1B), is required by that law or practice to be surrendered to another person, this section shall be taken to be complied with if, at all times after the document is so surrendered and during the period that the document would have been required to be kept, a true copy of the document, certified in accordance with subsection (3), is kept in its stead.
 (3) Where a person is required to surrender a commercial document referred to in subsection (1), (1AA), (1A) or (1B) to another person for a reason set out in subsection (2), the first‑mentioned person may make a true copy of the document and, if the first‑mentioned person does so, and attaches to the copy a certificate, signed by the first‑mentioned person:
 (a) to the effect:
 (i) that the copy is a true copy of the original document; and
 (ii) that the original document has been surrendered to that other person for that reason; and
 (b) providing particulars of the reason referred to in subparagraph (a)(ii);
the certified copy shall be treated by the Comptroller‑General of Customs or a Collector, and shall be admissible in all courts, as if it were the original document.

Place, manner and form for keeping and storing commercial documents
 (4) A person who is required by this section to keep a commercial document relating to particular goods may keep the document at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the document in any form or store it in any manner.
 (5) A person referred to in subsection (4) must:
 (a) keep the document in such a manner as will enable a Collector readily to ascertain whether the goods have been properly described for the purpose of importation or exportation, as the case requires, and, in the case of goods entered for home consumption, properly valued or rated for duty; and
 (b) if