We at AH2 Legal frequently get Clients who need our help in defending them against charges for Offences involving tobacco products including being in possession of large quantities of tobacco products without paying the appropriate duties or even smuggling tobacco into Australia.
Section 233BABAD of the Customs Act 1901 (Cth) deals with Offences Involving Tobacco Products and is extracted below:
233 BABAD – Offences involving tobacco products:
1, A person commits an offence if:
- the person imports goods; and
- the goods are tobacco products; and
- the person imports the goods with the intention of defrauding the revenue.
2, A person commits an offence if:
- the person conveys, or has in the person’s possession, goods; and
- the goods are tobacco products; and
- the person knows that the goods were imported with intent to defraud the revenue.
2A, A person commits an offence if:
- the person imports goods; and
- the goods are tobacco products; and
- the person imports the goods reckless as to whether there would be defrauding of the revenue.
2B, A person commits an offence if:
- the person conveys, or has in the person’s possession, goods; and
- the goods are tobacco products; and
- the person is reckless as to whether the goods were imported with intent to defraud the revenue.
3, In a prosecution for an offence against subsection (2) or (2B), it is not necessary to prove the identity of the person who imported the goods.
4, An offence against subsection (1) or (2) is punishable on conviction by imprisonment for not more than 10 years, a fine not exceeding the amount worked out under subsection (5), or both.
4A, An offence against subsection (2A) or (2B) is punishable on conviction by imprisonment for not more than 5 years, a fine not exceeding the amount worked out under subsection (5A), or both.
5, For the purposes of subsection (4), the amount is:
(a) if the Court can determine the amount of the duty that would have been payable on the goods if the goods had been entered for home consumption on:
- if the day on which the offence was committed is known to the Court—that day; or
- if that day is not known to the Court—the day on which the prosecution for the offence was instituted; 5 times the amount of that duty; or
(b) otherwise—1,000 penalty units.
5A, For the purposes of subsection (4A), the amount is:
(a) if the Court can determine the amount of the duty that would have been payable on the goods if the goods had been entered for home consumption on:
- if the day on which the offence was committed is known to the Court—that day; or
- if that day is not known to the Court—the day on which the prosecution for the offence was instituted;3 times the amount of that duty; or
(b) otherwise—500 penalty units.
6, A person convicted or acquitted of an offence against subsection (1), (2), (2A) or (2B) in respect of particular conduct is not liable to proceedings under section 233 in respect of that conduct.
Mr Jiang was a 25 year old foreign national on a student visa who was charged by Australian Border Force (ABF) officers in Perth, Western Australia as part of an investigation into a nationwide cigarette smuggling operation sparked by a public tip-off to ABF.
ABF officers arrested Mr Jiang soon after he arrived at a courier depot in Perth to pick up packages containing 250 cartons of Chinese-made cigarettes. ABF stated that Mr Jiang had been obtaining illegally imported cigarettes from a supplier and selling them on the black market in Western Australia.
Mr Jiang was charged under s.233BABAD of the Customs Act 1901 having conveyed or have in his possession, goods that were tobacco products, reckless as to whether the goods were imported with the intent to defraud the revenue and was facing numerous years in prison plus a significant financial penalty.
One of our Criminal Lawyers in AH2 Legal was contacted by Mr Jiang to firstly bail him out of police custody and subsequently represented Mr Jiang in the Perth Magistrates Court for his criminal matter. We had successfully assisted Mr Jiang with his plea in mitigation which resulted in Mr Jiang only getting a fine and a suspended sentence instead of having to go to prison for many years.
Mr Jiang is just one of the many clients we have helped over the years with criminal matters including offences such as tobacco smuggling. If you have been detained by the police or are facing criminal charges in Court, you can always rest assure that we at AH2 Legal stand ready to assist you regardless of your circumstances.
