The offender was sentenced following pleas of guilty to 1 count of importing tobacco products with intent to defraud revenue contrary to s 233BABAD(1) of the Customs Act 1901 (Cth) and 1 count of possessing tobacco products with knowledge of the intent to defraud the revenue contrary to s 233BABAD(2) Customs Act 1901 (Cth). Nature and Circumstances: The duty evaded on the combined total of 200 cigarette sticks and 88.11 kilograms of loose tobacco was $139,132.30. The offences were not sophisticated. Offender was solely responsible for the importation operation in Australia. The offences were committed for financial gain. The total amount of the duty evaded was significant. Hardship: Offender has suffered a number of medical conditions that required surgical treatment whilst they were in custody. Offender requires ongoing treatment and monitoring for these conditions. Offender contracted COVID-19 whilst in custody. Offender’s time in custody was more difficult due to these conditions. Rehabilitation: Offender is presently 54 years of age. At the time of the offences they had no criminal history in Australia and was a person of good character. Offender has good prospects of rehabilitation. They have the support of their partner. Offender is now gainfully employed. Offender got involved in the offending conduct because of their financial situation and the circumstances that led to the offences are unlikely to recur. Offender is of an age and state of physical health that makes them less likely to engage in criminal conduct. The offender expressed remorse. Offender sentenced to 13 months’ imprisonment to be served by way of intensive correction order.