Clause 17

by inserting, immediately after the words “the lesser amount” in subsection (2)(a), the words “, subject to a minimum of $1,000 where the specified offence involves goods consisting wholly or partly of relevant tobacco products”;

by inserting, immediately after the words “exceeding $5,000” in subsection (2), the words “, subject to a minimum of $1,000 where the specified offence involves goods consisting wholly or partly of relevant tobacco products”;

by inserting, immediately after the words “the offence” in subsection (4)(a)(i), the words “, subject to a minimum of $1,000”; and

by deleting subsection (5) and substituting the following subsections:“(5) Where any person is convicted of a specified offence committed by him on or after the date of commencement of section 17(d) of the Customs (Amendment) Act 2011 involving goods consisting wholly or partly of relevant tobacco products and he has been convicted on a previous occasion of —

that or any other specified offence involving such goods; or

any offence under the repealed section 130(1) in force immediately before 4th April 2008 involving such goods,then he shall be liable to —

a fine of —

not less than 30 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the first-mentioned specified offence, subject to a minimum of $2,000; and

not more than 40 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $20,000, whichever is the greater amount; or

imprisonment for a term not exceeding 6 years,or to both.(5A) Notwithstanding subsection (5), where any person is convicted of a specified offence committed by him on or after the date of commencement of section 17(d) of the Customs (Amendment) Act 2011 involving goods consisting wholly or partly of relevant tobacco products exceeding 2 kilogrammes in weight and he has been convicted on a previous occasion of —

that or any other specified offence involving goods consisting wholly or partly of relevant tobacco products exceeding 2 kilogrammes in weight; or

any offence under the repealed section 130(1) in force immediately before 4th April 2008 involving goods consisting wholly or partly of relevant tobacco products exceeding 2 kilogrammes in weight,then he shall be punished with —

a fine of —

not less than 30 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the first-mentioned specified offence, subject to a minimum of $2,000; and

not more than 40 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $20,000, whichever is the greater amount; and

imprisonment for a term not exceeding 6 years.”.