Bali: Australian accountant Isaac Emmanuel Roberts has been arrested after he was allegedly caught with drugs at Bali's international airport.

Customs authorities said the 35-year-old from Queensland was arrested after arriving from Bangkok with 19 grams of shabu, a slang term for the drug amphetamine, and ecstasy pills.

Customs officer Husni Syaiful said the Australian would face charges of importing more than five grams of drugs under article 113. Under Indonesian law the maximum punishment is the death penalty and the minimum five years' jail.

The man and two other foreigners from Malaysia and the US were paraded before the media on Tuesday wearing orange shorts and t-shirts with balaclavas over their heads at Ngurah Rai customs office, near Bali's international airport. Their arrests were unrelated.

They were flanked by two customs officer dressed in dark blue, their faces also hidden, who were armed with guns.

Roberts, who was born in Toowoomba, was arrested on December 4 and has been detained by police ever since.

As he was escorted out, Roberts told the media he had been invited to "this country" by someone who was working with a customs officer. "They knew I was going to bring something," he said.

"I'm just a f....g addict. They want to waste resources on addicts, they want to punish addicts this is ridiculous. What about the f…..g importers? I wasn't going to sell it to anyone here, noone was going to use it here. This is ridiculous. This is an embarrassment."

He said he was only carrying a few grams when kilos of drugs went through the airport.

According to a press release, the Australian, who was referred to using the initials IER, was caught with five packets of clear crystal meth, weighing 19.97 grams and 14 tablets of 6.22 grams. Rapid narcotics tests tested positive to amphetamines and ecstasy.

It said he had hidden the drugs in several packages of contraception inside a clear plastic bag. This was placed in his luggage and backpack.

In November 2015, Roberts was reprimanded by the Professional Conduct Tribunal of Chartered Accountants Australia and New Zealand for failing to reply to letters concerning the completion of his Liability Capping Questionnaire.

He was required to pay a contribution of $3100 towards the cost of the disciplinary action and the tribunal recommended a quality review of his practice, on hold because of the hearing, proceed without further delay.  

More to come