(bb) Any goods sold under section 206 or 209J or sold or otherwise disposed of under section 208D or 209K subject to a condition that has not been complied with.
(c) All goods imported or exported in any ship boat or aircraft in which goods are prohibited to be imported or exported.
(d) All dutiable goods found on any ship boat or aircraft being unlawfully in any place.
(da) All restricted goods brought into Australia other than in accordance with a permission under subsection 233BABAE(2).
(e) All goods found on any ship or aircraft after arrival in any port or airport and not being specified or referred to in the cargo report made under section 64AB and not being baggage belonging to the crew or passengers and not being satisfactorily accounted for.
(f) All goods in respect of which bulk is unlawfully broken.
(g) All goods subject to customs control that are moved, altered or interfered with except as authorized by this Act.
(h) All goods which by this Act are required to be moved or dealt with in any way and which shall not be moved or dealt with accordingly.
(j) Any carriage or animal used in smuggling or in the unlawful importation, exportation, or conveyance of any goods.
(m) All goods not being passengers’ baggage found on any ship or aircraft after clearance and not specified or referred to in the Outward Manifest and not accounted for to the satisfaction of the Collector.
(n) All prohibited exports put on any ship boat or aircraft for export or brought to any wharf or place for the purpose of export.
(na) All goods that are the subject of a notice under subsection 112BA(1) and are put on any ship or aircraft for export or are brought to any wharf or place for the purpose of export.
(o) All dutiable goods concealed in any manner.
(p) Any package having concealed therein goods not enumerated in the entry or being so packed as to deceive the officer.
(q) All dutiable goods found in the possession or in the baggage of any person who has got out of, landed from or gone on board any ship boat or aircraft and who has denied that he or she has any dutiable goods in his or her possession, or who when questioned by an officer has not fully disclosed that such goods are in his or her possession or baggage.
(qa) If unaccompanied personal or household effects of a person are imported into Australia—all dutiable goods that are found among those effects, where the person has denied that there are any dutiable goods among the effects, or after having been questioned by an officer has not fully disclosed that there are such goods among the effects.
(r) All goods offered for sale on the pretence that the same are prohibited or smuggled goods.
(1A) In spite of subsection (1), goods are not forfeited to the Crown merely because they are imported or exported in contravention of the Road Vehicle Standards Act 2018.
(2) Notwithstanding section 228, this section applies in relation to ships, boats and aircraft as well as other goods.
(3) In spite of subsection (1), goods are not forfeited to the Crown merely because they are imported or exported in contravention of the Hazardous Waste (Regulation of Exports and Imports) Act 1989.
(4) In spite of subsection (1), goods are not forfeited to the Crown merely because they are imported or exported in contravention of the Product Emissions Standards Act 2017.
229A Proceeds of drug trafficking liable to forfeiture
(1) In this section, unless the contrary intention appears:
cheque includes a bill, promissory note or other security for money.
goods includes cheques, but does not include moneys in the form of cash.
moneys means moneys in the form of cash.
(2) This section applies to:
(a) moneys or goods in the possession or under the control of a person, being moneys or goods that came into his or her possession or under his or her control by reason of:
(i) the person selling or otherwise dealing in, or agreeing to sell or otherwise deal in, narcotic goods imported into Australia in contravention of this Act; or
(ii) the person importing, or agreeing to import, narcotic goods into Australia in contravention of this Act; or
(iii) the person exporting, or agreeing to export, narcotic goods from Australia in contravention of this Act; or
(iv) the person keeping or having kept, or agreeing to keep, in his or her possession narcotic goods imported into Australia in contravention of this Act; or
(v) the person conspiring with another person or other persons to import any narcotic goods into Australia in contravention of this Act or to export any narcotic goods from Australia in contravention of this Act; or
(vi) the person aiding, abetting, counselling or procuring, or being in any way knowingly concerned in, the sale of, or other dealing in, narcotic goods imported into Australia in contravention of this Act, the importation of narcotic goods into Australia in contravention of this Act, the exportation of narcotic goods from Australia in contravention of this Act or the keeping in the possession of any person of narcotic goods imported into Australia in contravention of this Act;
(b) moneys in the possession or under the control of a person that were paid to him or her for the sale of goods that were, immediately before the sale, goods to which this section applied; and
(c) goods in the possession or under the control of a person that were purchased or otherwise acquired by him or her with or out of moneys to which this section applied.
Note: Goods are imported or exported in contravention of this Act if they are imported or exported in breach of a prohibition under this Act: see subsection 4(4A).
(3) Where a person who obtained possession or control of a cheque, or was paid moneys by a cheque, in any of the circumstances set out in paragraph (2)(a) or (b) receives, in respect of the cheque, moneys in the form of cash, the moneys so received shall, for the purposes of subsection (2), be deemed to be moneys that came into his or her possession or under his or her control, or were paid to him or her, in the circumstances in which he or she obtained possession or control of the cheque, or was paid the moneys by the cheque.
(4) Where a person who purchases or otherwise acquires goods pays the whole or substantially the whole of the amount paid by him or her for the goods by means of a cheque that came into his or her possession or under his or her control as set out in paragraph (2)(a), the goods shall, for the purposes of subsection (2), be deemed to have come into his or her possession or under his or her control in the circumstances in which the cheque came into his or her possession or under his or her control.
(5) For the purposes of paragraph (2)(c), goods shall not be taken to have been purchased with or out of moneys to which this section applied unless the whole, or substantially the whole, of the moneys paid for the goods were moneys to which this section applied.
(6) For the purposes of section 203, moneys or goods to which this section applies shall be deemed to be forfeited goods and, upon moneys or goods to which this section applies being seized under a seizure warrant, they shall, for the purposes of sections 204 to 208E (inclusive) and Part XIV, be deemed to be forfeited goods, and those provisions apply accordingly.
(7) Where, in any proceedings for the condemnation or recovery of moneys or goods to which this section applies and which have been seized under a seizure warrant, the Court is satisfied that the relevant narcotic goods are goods reasonably suspected of having been imported into Australia in contravention of this Act, the Court shall, for the purposes of the proceedings, treat the narcotic goods as narcotic goods which have been imported into Australia in contravention of this Act unless it is established to the satisfaction of the Court that the narcotic goods were not imported into Australia or were not imported into Australia in contravention of this Act.
(8) Without limiting any powers that are conferred on a Court by the provisions of this Act specified in subsection (6) and notwithstanding any other provision of this Act:
(a) where moneys or goods in the possession or under the control of a person are seized under a seizure warrant, a Court in which proceedings are brought for the condemnation or recovery of the moneys or goods shall, if it is satisfied that the moneys or goods were, at the time when they were so seized, owned by another person who, when he or she became the owner of the moneys or goods, did not know, and had no reason to suspect, that the moneys or goods had come into the possession or under the control of the first‑mentioned person in circumstances referred to in subsection (2), direct that the moneys or goods be delivered to that other person; and
(b) where moneys or goods in the possession or under the control of the licensee of a warehouse are seized under a seizure warrant, a Court in which proceedings are brought for the condemnation or recovery of the moneys or goods shall direct that the moneys or goods be delivered to the licensee if it is satisfied that:
(i) the moneys came into the possession or under the control of the licensee by reason of his or her storing in the warehouse narcotic goods imported into Australia in contravention of this Act or by reason of his or her selling goods that were acquired by him or her with or out of any such moneys; or
(ii) the goods were purchased or otherwise acquired by him or her out of moneys that so came into his or her possession or under his or her control;
as the case may be, and is also satisfied that the licensee did not know that the goods stored in the warehouse were narcotic goods or that they had been imported into Australia in contravention of this Act.
230 Forfeited packages and goods
The forfeiture of any goods shall extend to the forfeiture of the packages in which the goods are contained and the forfeiture of any package under section 229 shall extend to all goods packed or contained in the package.
Division 2—Penalties
231 Assembly for unlawful purposes
(1) All persons to the number of 2 or more assembled with the intention of:
(a) importing prohibited imports; or
(b) smuggling; or
(c) preventing the seizure, or rescuing after seizure, of any prohibited imports or smuggled goods;
commit an offence punishable upon conviction by imprisonment for a period not exceeding 2 years.
(2) This section does not apply to, or in relation to, narcotic goods.
(2A) This section does not apply to, or in relation to, unmarked plastic explosives.
Note: Section 72.13 of the Criminal Code creates an offence of importing or exporting unmarked plastic explosives.
(3) An offence against this section is punishable upon summary conviction.
Note: Most offences dealing with the importation and exportation of narcotic goods are located in Part 9.1 of the Criminal Code.
232A Rescuing goods and assaulting officers
Whoever:
(a) rescues any goods which have been seized, or, before or at or after seizure, staves, breaks or destroys any goods or documents relating thereto with the intention of preventing the seizure thereof or the securing of the same or the proof of any offence; or
(b) assaults, resists, molests, obstructs or endeavours to intimidate any person assisting an officer in the execution of the officer’s duty;
commits an offence and shall be liable, upon summary conviction, to a fine not exceeding 5 penalty units or to imprisonment for any period not exceeding 2 years.
233 Smuggling and unlawful importation and exportation
(1) A person shall not:
(a) smuggle any goods; or
(b) import any prohibited imports; or
(c) export any prohibited exports; or
(d) unlawfully convey or have in his or her possession any smuggled goods or prohibited imports or prohibited exports.
(1AA) A person who contravenes subsection (1) commits an offence punishable upon conviction:
(a) in the case of an offence against paragraph (1)(a) or an offence against paragraph (1)(d) in relation to smuggled goods—as provided by subsection 233AB(1); or
(b) in any other case—as provided by subsection 233AB(2).
(1AB) Subsection (1AA) is an offence of strict liability, to the extent that it relates to paragraphs (1)(b), (c) and (d).
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) It shall not be lawful for any person to convey or have in his or her possession without reasonable excuse (proof whereof shall lie upon him or her) any smuggled goods or prohibited imports.
(3) It shall not be lawful for any person to convey or have in his or her possession any prohibited exports with intent to export them or knowing that they are intended to be unlawfully exported.
(4) Merchandise on board a ship or aircraft calling at any port or airport in Australia, but intended for and consigned to some port or airport or place outside Australia, shall not be deemed to be unlawfully imported into Australia if the goods are specified on the ship’s or aircraft’s manifest and are not transhipped or landed in Australia or are transhipped or landed by authority.
(5) This section does not apply to, or in relation to, narcotic goods.
(6) The Minister must lay before each House of the Parliament, not later than the first sitting day of that House after 1 October each year, a report about any conduct by officers of Customs that, apart from subsection 233BABA(1), would constitute an offence against a law of the Commonwealth or of a State or Territory relating to the possession or conveyance, or facilitation of the conveyance, of prohibited imports, prohibited exports or smuggled goods.
233A Master not to use or allow use of ship for smuggling etc.
(1) The master of a ship or the pilot of an aircraft shall not intentionally use his or her ship or aircraft, or intentionally suffer her to be used, in smuggling, or in the importation of any goods in contravention of this Act, or in the exportation or conveyance of any goods in contravention of this Act.
(1A) Subsection (1) does not apply if the goods smuggled, imported, exported or conveyed are narcotic goods.
Note: Most offences dealing with the importation and exportation of narcotic goods are located in Part 9.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the goods smuggled, imported, exported or conveyed are unmarked plastic explosives.
Note: Section 72.13 of the Criminal Code creates an offence of importing or exporting unmarked plastic explosives.
(2) A person who contravenes subsection (1) commits an offence punishable upon conviction:
(b) in the case of an offence committed in relation to the smuggling of goods—as provided by subsection 233AB(1); or
(c) in any other case—as provided by subsection 233AB(2).
233AB Penalties for offences against sections 233 and 233A
(1) Where an offence is punishable as provided by this subsection, the penalty applicable to the offence is:
(a) where the Court can determine the amount of the duty that would have been payable on the smuggled goods to which the offence relates if those goods had been entered for home consumption on:
(i) where the date on which the offence was committed is known to the Court—that date; or
(ii) where that date is not known to the Court—the date on which the prosecution for the offence was instituted;
a penalty not exceeding 5 times the amount of that duty; or
(b) where the Court cannot determine the amount of that duty, a penalty not exceeding 1,000 penalty units.
(2) Where an offence is punishable as provided by this subsection, the penalty applicable to the offence is:
(a) where the Court can determine the value of the goods to which the offence relates, a penalty not exceeding:
(i) 3 times the value of those goods; or
(ii) 1,000 penalty units;
whichever is the greater; or
(b) where the Court cannot determine the value of those goods—a penalty not exceeding 1,000 penalty units.
233BAA Special offence relating to tier 1 goods
(1) Subject to subsection (3), the regulations may provide that:
(a) specified performance enhancing drugs; and
(b) specified non‑narcotic drugs; and
(c) other specified goods;
constitute tier 1 goods.
(2) The regulations must not specify an item for the purposes of subsection (1) unless:
(a) its importation is prohibited, either absolutely or on condition, by the Customs (Prohibited Imports) Regulations; or
(b) its exportation is prohibited, either absolutely or on condition, by the Customs (Prohibited Exports) Regulations.
(3) If the regulations made for the purposes of subsection (1) prescribe a quantity of a drug specified for those purposes to be the critical quantity, the specified drug does not constitute tier 1 goods unless it is of a quantity that exceeds the critical quantity.
(4) A person commits an offence against this subsection if:
(a) the person intentionally imported goods; and
(b) the goods were tier 1 goods and the person was reckless as to that fact; and
(c) their importation:
(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a particular person had been obtained and, at the time of the importation, that approval had not been obtained.
Penalty: Imprisonment for 5 years or 1,000 penalty units, or both.
(4A) Subject to subsection (4B), absolute liability applies to paragraph (4)(c).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(4B) For the purposes of an offence against subsection (4), strict liability applies to the physical element of circumstance of the offence, that an approval referred to in subparagraph (4)(c)(ii) had not been obtained at the time of the importation.
Note: For strict liability, see section 6.1 of the Criminal Code.
(5) A person commits an offence against this subsection if: