|CUSTOMS AND EXCISE Volume II||1|
|CUSTOMS AND EXCISE Volume II||3|
|Terms of reference||19|
|Summary of abbreviations||23|
|PARTI 1. Introduction||25|
|2. The draft customs and excise legislation — simplification||36|
|3. Summary of recommendations contained in this volume of the report||43|
|PART II 4. The barrier — Customs responsibility||53|
|5. Cargo control||63|
|6. Duties and related matters||80|
|7. Powers — audit, investigatory and general rules||93|
|PART III 8. Customs agents — the Customs Act 1901 (Cth) Part XI||107|
|PART IV 9. General rules of criminal liability||137|
|10. The major import and export offences||153|
|11. Customs and excise fraud: offences and penalties||165|
|14. Procedures for prosecution — fraud and other offences||188|
|15. Seizure and forfeiture||211|
|PART V 16. Reviewability||221|
|17. Comprehensive and integrated customs and excise legislation||231|
|Appendix A List of Submissions||233|
Australia. Law Reform Commission. (1992). Customs and excise Retrieved April 11, 2021, from http://nla.gov.au/nla.obj-1827310733
Australia. Law Reform Commission. Customs and excise Sydney: Law Reform Commission, 1992. Web. 11 April 2021 <http://nla.gov.au/nla.obj-1827310733>
Australia. Law Reform Commission. 1992, Customs and excise Law Reform Commission, Sydney viewed 11 April 2021 http://nla.gov.au/nla.obj-1827310733
| author1=Australia. Law Reform Commission.
| title=Customs and excise
| section=3 volumes ; 30 cm.
| series=Parliamentary paper (Australia. Parliament) ;
| issue=PP no. 137 of 1992, LRC no. 60, v. 2
| publisher=Law Reform Commission
| access-date=11 April 2021
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