Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 33

  (1)   If:

  (a)   a person intentionally moves, alters or interferes with goods that are subject to customs control; and

  (b)   the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

  (2)   If:

  (a)   a person moves, alters or interferes with goods that are subject to customs control; and

  (b)   the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

  (3)   If:

  (a)   an employee of a person moves, alters or interferes with goods that are subject to customs control; and

  (b)   in moving, altering or interfering with the goods the employee is acting on behalf of the person; and

  (c)   the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

  (4)   It is a defence to a prosecution of a person for a contravention of subsection   (3) if the person took reasonable precautions, and exercised due diligence, to prevent the employee who is alleged to have moved, altered or interfered with the goods from moving, altering or interfering with them.

  (5)   If:

  (a)   a person intentionally directs or permits another person to move, alter or interfere with goods that are subject to customs control; and

  (b)   the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

  (6)   If:

  (a)   a person directs or permits another person to move, alter or interfere with goods that are subject to customs control; and

  (b)   the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

  (7)   An offence against subsection   (2), (3) or (6) is an offence of strict liability.

  (8)   In this section:

"employee" , of a body corporate, includes a person who is a director, a member, or a member of the board of management, of the body corporate.

"goods" does not include installations.

Note 1:   For permission to move goods specified in a cargo report from one place under customs control to another place under customs control, see section   71E.

Note 2:   For permission to move, alter or interfere with goods for export, see section   119AA.

Note 3:   For permission to move, alter or interfere with goods that are no longer for export, see sections   119AB and 119AC.