150Offences relating to customs documents

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.