(e) is included in a class of persons whom the Comptroller‑General of Customs determines, in writing, to be exempt from this section.
(1B) A Collector may, at any time, by written notice given to a person who is the holder of a security identification card (within the meaning of section 213A), direct the person not to enter into, or be in or on:
(a) a place in relation to which a sign is displayed under subsection 234AA(1); or
(b) any of the following:
(i) a ship;
(ii) an aircraft;
(iii) the wharf at which, or the part of a wharf adjacent to which, a ship is berthed;
at a time when goods being the personal baggage of passengers or crew disembarking from, or embarking on that ship or aircraft are being examined, for the purposes of this Act, at or in the vicinity of the ship, aircraft, wharf or part of a wharf.
(2) Subsection (1) does not prohibit a person who has, or is a member of an authority which has, the management or control of a wharf or wharves or an airport or airports from entering on, or being in or on, a place, ship, aircraft, wharf or part of a wharf for the purposes of that management or control.
(3) In any proceedings for the prosecution of a person for an offence against subsection (1), evidence that a sign stating that entry into a place is prohibited by this Act was displayed at or near that place is prima facie evidence that the sign was so displayed in accordance with subsection 234AA(1).
234AB Unauthorised use of cameras and sound recorders
(1) An officer may direct a person, including a passenger disembarking from, or embarking on, a ship or aircraft:
(a) not to use:
(i) a camera or sound recorder; or
(ii) a mobile phone or other electronic form of communication;
at a place in relation to which a sign is displayed under subsection 234AA(2); or
(b) not to operate a camera, or use an appliance to record or transmit sound, at a place (being a place that is part of a ship, of an aircraft or of a wharf) at a time when the personal baggage of passengers or crew disembarking from, or embarking on, a ship or aircraft, is being examined, for the purposes of this Act, at or in the vicinity of that place.
(2) Where an officer gives to a person a direction under subsection (1), the officer shall inform that person that failure to comply with that direction is an offence under this Act.
(3) A person shall not fail to comply with a direction given to that person by an officer in accordance with subsection (1).
Penalty: 30 penalty units.
(3A) Subsection (3) does not apply if the person has a reasonable excuse.
(3B) Subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In any proceedings for the prosecution of a person for an offence against subsection (3), evidence that a sign indicating that the use of:
(a) cameras or sound recorders; or
(b) mobile phones or other electronic forms of communication;
at a place is prohibited by this Act was displayed at or near that place is prima facie evidence that the sign was so displayed in accordance with subsection 234AA(2).
(5) In this section, camera includes any device for making or transmitting, or designed for use in the making or transmission of, images of objects.
(6) For the purposes of this section, a person shall be taken to use an appliance to transmit sound at a place if, and only if, the person uses the appliance to transmit sound, other than sound coming from the appliance, from the place to another place.
234ABA Officers may direct unauthorised persons to leave restricted areas
(1) An officer may direct a person to leave a place in relation to which a sign is displayed under subsection 234AA(1) if the officer reasonably believes that the person is in that place in contravention of section 234A.
(2) The officer may, either acting alone or with the assistance of one or more other officers or protective service officers, use reasonable force to remove the person from the area if the person refuses to leave when so directed.
(3) However, in removing the person, the officer (and the persons assisting) must not use more force, or subject him or her to greater indignity, than is necessary or reasonable.
(4) In this section:
protective service officer means a protective service officer within the meaning of the Australian Federal Police Act 1979.
236 Aiders and abettors
For the purposes of a Customs prosecution (within the meaning of section 244), whoever aids abets counsels or procures or by act or omission is in any way directly or indirectly concerned in the commission of any offence against this Act shall be deemed to have committed such offence and shall be punishable accordingly.
237 Attempts
For the purposes of a Customs prosecution (within the meaning of section 244), any attempt to commit an offence against this Act shall be an offence against this Act punishable as if the offence had been committed.
239 Penalties in addition to forfeitures
All penalties shall be in addition to any forfeiture.
240 Commercial documents to be kept
Keeping commercial documents
(1) A person who is the owner of goods imported into Australia shall keep all the relevant commercial documents relating to the goods that came into that person’s possession or control before, or come into that person’s possession or control on or after, the entry of those goods for any purpose, being documents that are necessary to enable a Collector to satisfy himself or herself of the correctness of the particulars shown in the entry until:
(a) if the goods are not ultimately entered for home consumption—the goods cease to be subject to customs control; and
(b) if the goods are entered, or ultimately entered, for home consumption—the expiration of the period of 5 years after the goods are so entered.
Penalty: 30 penalty units.
(1AA) A person who is the owner of goods imported into Australia must keep all the relevant commercial documents relating to the goods:
(a) that come into the person’s possession or control before, or come into the person’s possession or control on or after, a return is given to the Department under section 69, 70 or 105C in relation to those goods; and
(b) that are necessary to enable a Collector to satisfy himself or herself of the correctness of the particulars shown in the return;
until the end of the period of 5 years after the giving of the return.
Penalty: 30 penalty units.
(1A) A person who is the owner of goods exported from Australia must keep all the relevant commercial documents relating to the goods that:
(a) come into the person’s possession or control at any time; and
(b) are necessary to enable a Collector to satisfy himself or herself 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 after the time when the goods were exported from Australia.
Penalty: 30 penalty units.
(1B) A person who, in Australia:
(a) causes goods to be imported into, or exported from, Australia; or
(b) receives goods that have been imported into, or are to be exported from, Australia;
must keep all the relevant commercial documents that come into the person’s possession or control at any time and relate to the goods concerned or to their carriage to or from Australia, being documents that are necessary to enable a Collector to satisfy himself or herself:
(c) 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 the document is in a language other than the English language—keep the document in such a way that a translation of the document into the English language can readily be made; or
(c) if the document is a record of information kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.
Penalty: 30 penalty units.
(5A) Subsection (5) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Informing authorised officer of whereabouts of commercial document
(6) An authorised officer may, by written notice given to a person who is required under this section to keep a commercial document, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the document.
(6A) If:
(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
the person commits an offence of strict liability punishable, on conviction, by a penalty not exceeding 30 penalty units.
Note: For strict liability, see section 6.1 of the Criminal Code.
Altering and defacing commercial documents
(6B) A person who is required to keep a commercial document must not alter or deface the document.
Penalty: 30 penalty units.
(6BA) Subsection (6B) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(6C) A document is not taken to be altered or defaced for the purposes of subsection (6B) merely because a notation or marking is made on it in accordance with ordinary commercial practice.
Exceptions to requirements to keep commercial documents
(7) This section shall not require the keeping of any commercial documents:
(a) by a company that has gone into liquidation and that has been dissolved;
(b) by a class of persons that is declared by the regulations to be a class to which this section does not apply; or
(c) of a kind declared by the regulations to be commercial documents to which this section does not apply.
240AA Authorised officer may require person to produce commercial documents
(1) An authorised officer may, by written notice given to a person who is required under section 240 to keep a commercial document, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:
(a) if the document is in writing—the document; or
(b) if the document is a record of information kept by a mechanical, electronic or other device—the information.
Note 1: A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the Acts Interpretation Act 1901.
Note 2: Failure to produce a commercial document following a requirement made under subsection (1) is an offence. See section 243SB.
(2) The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.
240AB Verifying communications to Department
Scope and purpose
(1) This section applies to a person who makes a communication (however described) to the Department under this Act or gives someone else information for inclusion in such a communication.
(1A) The regulations may provide that specified communications, or specified kinds of communications, are exempt from this section.
(2) The purpose of this section is to help officers of Customs to verify the content of communications made to the Department and to trace information included in communications made to the Department to its source.
Requirements to keep records
(3) If the person makes the communication to the Department, the person must keep, in accordance with this section, for the period of 5 years after the communication is made, a record that verifies the contents of the communication.
Penalty: 30 penalty units
(3A) If the person (the giver) gives information to another person (the recipient) for the recipient or someone else to include in a communication to the Department, the giver must keep, in accordance with this section, for 5 years after the information is given, one or more records that:
(a) either verify the information or, if the giver was given the information by someone else, verify that the giver was given that information and identify the person who gave it to the giver; and
(b) verify the fact that the giver gave the information to the recipient; and
(c) identify the recipient.
Penalty: 30 penalty units.
(3B) Subsections (3) and (3A) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Place, manner and form for keeping and storing records
(4) A person who is required by this section to keep a record may keep the record at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the record in any form or store it in any manner.
(5) A person referred to in subsection (4) must:
(a) if the record is in a language other than the English language—keep the record in such a way that a translation of the record into the English language can readily be made; or
(b) if the record is kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.
Informing authorised officer of whereabouts of record
(6) An authorised officer may, by written notice given to a person who is required under this section to keep a record, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the record.
(7) If:
(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
the person commits an offence of strict liability punishable, on conviction, by a penalty not exceeding 30 penalty units.
Note: For strict liability, see section 6.1 of the Criminal Code.
Interaction with section 240
(8) To avoid doubt, this section does not affect the operation of section 240.
Note: Section 240 requires owners of imported or exported goods, and certain persons who deal with such goods, to keep for 5 years relevant commercial documents relating to the goods.
240AC Authorised officer may require person to produce record
(1) An authorised officer may, by written notice given to a person who is required under section 240AB to keep a record, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:
(a) if the record is in writing—the record; or
(b) if the record is kept by a mechanical, electronic or other device—the information contained in the record.
Note 1: A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the Acts Interpretation Act 1901.
Note 2: Failure to produce a record following a requirement made under subsection (1) is an offence. See section 243SB.
(2) The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.