Document ID: chunk:federal_register_of_legislation:C2025C00155:section:36:p1
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 36 (pt 1/2)
Character Range: 125051–127572

36  Offences for failure to keep goods safely or failure to account for goods

Offences for failure to keep goods safely
 (1) A person commits an offence if:
 (a) goods are subject to customs control; and
 (b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
 (c) the person fails to keep the goods safely.
Penalty: 500 penalty units.
 (2) A person commits an offence if:
 (a) goods are subject to customs control; and
 (b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
 (c) the person fails to keep the goods safely.
Penalty: 60 penalty units.
 (3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Offences for failure to account for goods
 (4) A person commits an offence if:
 (a) goods are subject to customs control; and
 (b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
 (c) the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.
Penalty: 500 penalty units.
 (5) A person commits an offence if:
 (a) goods are subject to customs control; and
 (b) the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and
 (c) the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and
 (d) the goods are not, or part of the goods is not, delivered to that other place; and
 (e) the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.
Penalty: 500 penalty units.
 (6) A person commits an offence if:
 (a) goods are subject to customs control; and
 (b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
 (c) the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.
Penalty: 60 penalty units.
 (7) A person commits an offence if:
 (a) goods are subject to customs control; and
 (b) the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and
 (c) the goods are taken, in accordance with the authority to