Undervaluation occurs when the declared value of imported or exported goods is lower than their true transaction value.

Overvaluation happens when the declared value of imported or exported goods exceeds their true transaction value.

This offence involves using goods cleared under duty concession for purposes other than those for which the concession was granted. For example, raw materials cleared under duty concession for manufacturing but diverted to the domestic market for other uses.

Providing false, inaccurate, or incomplete information to evade proper Customs duty constitutes false declaration or mis-description.

Using an incorrect tariff code for imports or exports to evade proper Customs duty is an offence. For instance, using a low-duty tariff code to clear high-duty goods.

These are additional goods not declared to Customs at the time of importation.

Money laundering involves financial transactions to conceal the identity, source, and/or destination of money, often linked to organized crime. It includes activities like tax evasion or false accounting.

Smuggling is the unauthorized movement of undeclared goods across borders to defraud Customs revenue. This includes:

• Exportation of Prohibited Exports as described in Schedule 6 of the Customs Prohibited (Imports) and (Exports) Regulation 1986.
• Importation of Prohibited Imports as described in Schedule 1 of the Customs Prohibited (Imports) and (Exports) Regulation 1986.

This involves the import or export of prohibited drugs or controlled substances, governed by the Illicit Drugs Control Act 2004.