In forceAmending Act
Customs and Other Legislation Amendment (Illicit Tobacco Enforcement Modernisation and Other Measures) Act 2026
Act No. 101 of 2026 · Assented 26 October 2026
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In brief
Creates new Customs Act offences for importing, carrying or possessing illicit tobacco, including an aggravated offence, treats seized tobacco as forfeited immediately with no claim for return, adds licence conditions for depots, warehouses and brokers, and amends proceeds-of-crime rules.
Who's affected
- People importing or holding tobacco products
- Depot, warehouse and customs broker licence holders
- Duty free shops and ship's stores sellers
- Customs officers and prosecutors
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