Customs and Other Legislation Amendment (Illicit Tobacco Enforcement Modernisation and Other Measures) Bill 2026

Summary

Amends the: Customs Act 1901 to: create new offences for importing, possessing or conveying illicit tobacco products; enable unlawfully imported tobacco to be prescribed as a tier 1 good; extend customs control to tobacco for which duty has been refunded; amend seizure, forfeiture, notice and disposal processes for illicit tobacco and other goods; and amend the customs licensing regime by imposing new licence conditions and expanding the role of the National Customs Licensing Advisory Committee; and Proceeds of Crime Act 2002 to: amend the framework for the making of productions orders; clarify the operation of the pecuniary penalty order framework; and clarify the calculation of total wealth when determining unexplained wealth amounts in proceeds of crime proceedings.