- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Excise forms and documents
- Advice for exporters, importers and businesses
- Movement of goods
- Customs duties
- Excise clients
- Goods clearance fees deferral
- Lodging of Import Declarations
- Movement of critical supplies
- Permits and Carnets
- Point of Care test kits
- Public counters
- Tariff Concessions
- Trade enquiries
Offences and penalties
Offences and penalties applying to the importation of tobacco products.
Customs has the option of issuing an infringement notice ($400) for minor offending or prosecuting more serious offending.
- For importing prohibited goods, the maximum penalty on conviction is a fine not exceeding $5,000 for an individual and a fine not exceeding $25,000 for a body corporate.
- This offence is also prescribed as an infringement offence in the Customs and Excise Act 2018.
For knowingly importing prohibited goods the maximum penalties on conviction are:
- imprisonment for a term not exceeding 6 months; or a fine not exceeding the greater of $20,000 or an amount equal to 3 times the value of the goods to which the offence relates in the case of an individual;
- a fine not exceeding the greater of $100,000 or an amount equal to 3 times the value of the goods to which the offence relates in the case of a body corporate.
- Infringement notices cannot be issued for this offence.
Other offences under the Customs and Excise Act 2018
Depending on the circumstances, individual cases of tobacco smuggling may engage other existing offences and penalties under the Customs and Excise Act 2018 relating to such matters as falsification of import documentation and defrauding Crown revenue.
These offences can apply to tobacco products currently and are not impacted in any way by these new changes.