The offender was sentenced following pleas of guilty to 1 count of importing tobacco products recklessly as to whether there would be defrauding of the revenue contrary to s 233BABAD(2A) of the Customs Act 1901 and 1 count of possessing and conveying imported tobacco products reckless as to whether the revenue was defrauded contrary to s 233BABAD(2B) of the Customs Act 1901. Nature and Circumstances: In count 1, the total revenue defrauded was $1,311,076.80. On count 2, the total revenue defrauded was $559,966.64. Each of the offences were relatively serious examples of their type. Offender chose to involve themselves in what they must have understood was a significant commercial enterprise. Offender played a significant role without which this enterprise could not have continued to operate as it did. However, offender was acting on instruction and was not the architect of this criminal enterprise. Offender did not stand to profit from the sale of any of the cigarettes. There is an element of greed attached to offender’s motivation for offending. Offender did not seek to disguise their identity which suggests a lack of sophistication. Rehabilitation: Offender has no criminal history other than the present matter. Offender appears to have a sound work ethic and employment history and there is every reason to expect that they can obtain lawful employment once released from custody. Offender has the continuing support of their wife and family. In all the circumstances, offender’s prospects of rehabilitation are sound. Offender sentenced to 26 months imprisonment to be released after 18 months on recognizance of $1,000 to be of good behaviour for 26 months.