Excise entry offences
This page contains information about:
- what offences apply to excise entries (also referred to as declarations)
- what to do if you make a mistake in your excise entries.
Your responsibilities for accurate and complete excise entries
As an excise declarant, you must:
- submit accurate and complete excise entries
- notify Customs if there are any errors or omissions in your entries.
Offences
Section 363 and Section 364 of the Customs and Excise Act 2018 explains when someone commits an offence with an excise entry. In short, it is an offence to:
- knowingly or recklessly provide a false or misleading excise entry
- provide incomplete, inaccurate, or misleading information to Customs
- leave out information needed to make an excise entry accurate
- fail to lodge an excise entry you are required to make.
Penalty
The penalty depends on the type of offence. Penalties range up to:
- five years imprisonment
- a fine of up to $150,000
- both imprisonment and a fine.
More details are available:
What to do if you made an error - voluntary disclosures
If you have provided incorrect or incomplete information, you should let Customs know as soon as possible. This is known as voluntary disclosure and enables Customs to work with you to resolve issues.