EXCISE REGULATION 2015

PART 4 - TOBACCO, FUEL, AND DELIVERY OF CERTAIN GOODS WITHOUT ENTRY  

Division 2 - Matters relating to tobacco  

SECTION 20  

20   DELIVERY OF AUSTRALIAN TOBACCO LEAF  
For section 164 of the Act, Australian tobacco leaf may be delivered:

(a) for a purpose approved by the CEO; or

(b) if:

(i) it is to be destroyed; and

(ii) the CEO has approved the delivery.