The Combatting Illicit Tobacco Act 2026 lifts maximum penalties to 15 years' jail and fines of up to 30 times the duty evaded. But courts rarely go near the maximum, and criminals treat fines as a cost of doing business.
Trade Security: The Tech Disconnect Threatening Australian Ports
The ABF has uncovered widespread use of counterfeit vehicle import permits. It exposes a gap in how our border systems talk to each other, and a single trade window could close it.
Use “Amber Line” with caution
The current Infringement Notice Scheme contains ‘amber line’ provisions in Customs Act subsections 243T (5) and (6) as exceptions to the strict liability offence for false statements resulting in a loss of duty.
Infringement Notices under the Biosecurity Act
On 3 September 2018, the then Department of Agriculture (DAFF) advised it would issue infringement notices under the Biosecurity Act for 55 strict liability offences.
Due Diligence
Customs brokers’ licenses might be at risk where the ABF considers that the broker has intentionally or recklessly facilitated fraud or failed to undertake proper due diligence.
Structured Ordering
Split consignments, structured ordering and related undervaluation – particularly in Cargo Report SACs – are matters that ABF’s Compliance Audit teams regularly monitor.
Identifying non-compliance and piggyback consignments - guidance issued.
Customs brokers licences might be at risk in situations where the ABF considers that the broker has intentionally or recklessly facilitated a fraud or fails to undertake proper due diligence.
EU Implementation of ICS2
A new advance cargo information system called the Import Control System 2 (ICS2), has been implemented by the EU to provide risk analyses on goods before they enter or transit the customs territory of the European Union (including Norway…
Customs Audits
The Customs Act provides the ABF with the authority to conduct audits of activities relating to import declarations including tariff classification, use of tariff concession orders, valuation, usage of permits and taxes payable on imports.
A Tale of a Penalty
I had a discussion with a colleague last week as to a penalty notice his firm had received. In brief, the company’s clients include a freight forwarder.