Customs Act 1960 · 2020 Revised Edition · Part 15 · Offences and Penalties
129. Penalty on refusing to answer questions or on giving false information or false document
Feedback & supportAny person who, being required by this Act to answer any question put to the person by any proper officer of customs, or to give any information or produce any document which may reasonably be required of the person by the officer and which it is in the person’s power to give —
proper officer of customs
“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication;
refuses to answer the question or does not truly answer the question;
refuses to give such information or produce such document; or
furnishes as true information or document which the person knows or has reason to believe to be false,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.
When any such answer or any such information or any such document is proved to be untrue or incorrect in whole or in part, it is no defence to allege that such answer or such information or such document or any part thereof was made or furnished or produced inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.
Nothing in this section obliges a person to answer any question which would have a tendency to expose the person to a criminal charge or to a penalty or forfeiture.