Evade payment of a customs duty

Legislation: Customs Act 1901 (Cth) s 234(1)(a)

Maximum penalty: Between 2 x and 5 x amount of duty (if known) or 500 penalty units

Period: 1 July 2018 to 30 June 2023

Jurisdiction: Magistrates' Court

On SACStat, a charge is a single count of an offence
On SACStat, a case is a collection of one or more charges sentenced at a hearing

*Note: unavailable options have under 10 cases

Charge data

In the Magistrates' Court, 18 charges of evade payment of a customs duty were sentenced in the five years to 30 June 2023. The most common sentence for a charge of this offence was a fine with conviction (66.7% or 12 charges).

On SACStat, a charge is a single count of a sentenced offence. Charge data is most useful in understanding how a specific crime is usually sentenced.

Case data

In the Magistrates' Court, evade payment of a customs duty was the principal proven offence (the most serious crime in the case) in fewer than 10 cases in the five years to 30 June 2023. Therefore, outcomes for cases are not given for this offence.

Figure 1: Sentencing outcomes for all charges of evade payment of a customs duty

Number: 18 charges

Bar graph showing sentence types imposed for charges of evade payment of a customs duty

See Table 1 in the Excel data file for the data in this graph.

Figure 5: Sentencing outcomes for all charges of evade payment of a customs duty by financial year

Number: 18 charges

Stacked bar graph showing sentences imposed each year for charges of evade payment of a customs duty

See Table 5 in the Excel data file for the data in this graph.

Figure 6: Number of charges of evade payment of a customs duty by financial year

Number: 18 charges

Bar graph showing the number of charges each year for the offence of evade payment of a customs duty

See Table 6 in the Excel data file for the data in this graph.