Section 58Part 5 — CONTRAVENTIONS AND PENALTIES
Evading duty
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A person who, directly or indirectly by any misrepresentation, act, omission or device, evades or attempts to evade payment of the whole or any part of the duty or package tax payable on any goods or who wrongfully obtains or attempts to obtain drawbacks on the duty or package tax is (except in the absence of guilty knowledge, proof of which is upon such person) commits the offence of evading customs and border control duty
Defined Terms
guilty knowledge
Referenced By
- Section 18 — Examination of goods
Section 58 regarding offences related to defrauding customs