Section 67Part 5 — CONTRAVENTIONS AND PENALTIES
Procedural offences
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A person who, without intending to smuggle or evade the payment of duty or package tax on any goods, wilfully or negligently contravenes any procedural requirement of this Act, commits a procedural offence
Defined Terms
procedural offence
Referenced By
- Section 35 — Entry of goods outwards
Section 67 regarding offences
- Section 71 — Penalties
Reference to section 67