Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:150
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 150
Character Range: 161252–162309

150  Offences relating to customs documents

Offence about altering a customs document
 (1) A person commits an offence if the person makes an alteration to a customs document.
Penalty: 1 penalty unit.
 (2) Subsection (1) does not apply if the alteration is made to the customs document with the authority of the Collector.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2). See subsection 13.3(3) of the Criminal Code.

Offence about having an altered customs document
 (3) A person commits an offence if:
 (a) the persons uses, or has in his or her possession, a customs document; and
 (b) an alteration has been made to the document.
Penalty: 1 penalty unit.
 (4) Subsection (3) does not apply if the alteration was made to the customs document with the authority of the Collector.
Note: A defendant bears an evidential burden in relation to the matter in subsection (4). See subsection 13.3(3) of the Criminal Code.

Definitions
 (5) In this section:
alteration includes an addition or omission.

Division 5—Fees