It is an offence to contravene Australian sanctions laws. The maximum penalty for breaches of Australian sanctions by corporations is a fine the greater of 10,000 penalty units (AUD 3.30 million as of 1 July 2024) or three times the value…
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.
Impact of TCO revocation and reissue
Why has the revoking and reissuing of TCOs under s.269SD changed over the years to deny refunds and/or ongoing duty savings to legitimate importers, in conflict with the stated intent of the TCO scheme?
Functional Units & TCOs
The purpose of s.XVI N4 is to differentiate between machines which are fitted together (composite machines of s.XVI N3) and production / manufacturing lines in which machines work together to fulfil a common function or purpose (s.XVI N4).
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.
Dual use goods & Sanctions
Australia’s export controls are contained in legislation that includes the Customs Act 1901, the Defence Trade Controls Act 2012 (DTCA), Weapons of Mass Destruction (Prevention of Proliferation) Act 1995 and Military End-Use provisions…
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.
DAFF’s Highly Compliant Importer scheme (HCI)
DAFF’s highly compliant importer (HCI) scheme is a reduced inspection intervention scheme that applies to green coffee beans for processing, new tyres, aircraft, aircraft parts, and machinery and machinery parts of specified tariff…
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.