Excise and Other Legislation Amendment (Compliance Measures) Act 2004 (91 of 2004)

Schedule 2   Movement of tobacco seed, plant and leaf

Excise Act 1901

4   At the end of section 44

Add:

(7) If, before the tobacco seed, tobacco plant or tobacco leaf was moved, a person to whom permission has been given under this section intentionally acts or fails to act knowing, or being reckless as to whether, the act or omission contravenes a requirement specified in the permission, then, for the purposes of paragraph 116(1)(ba), the movement of the seed, plant or leaf is taken to have been moved without permission under section 44.

(8) A person commits an offence if:

(a) the person has permission under this section to deliver tobacco seed, tobacco plant or tobacco leaf for export; and

(b) the seed, plant or leaf is not exported within 30 days after the day of delivery (or, if the permission specifies a shorter or longer period, that shorter or longer period); and

(c) the person fails to return the seed, plant or leaf to the place specified in a permission for the return of the goods within 5 days after the end of the 30 day period (or, if the permission mentioned in paragraph (a) specified a shorter or longer period, after the end of that shorter or longer period).

Penalty:

(a) if the permission relates to tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and

(b) if the permission relates to tobacco leaf - 2 years imprisonment or the greater of:

(i) 500 penalty units; and

(ii) 5 times the amount of duty worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.

(9) Subsection (8) does not apply if the goods were destroyed before the end of the 30 day period (or if the permission specified a shorter or longer period, that shorter or longer period).

Note: The defendant bears an evidential burden in relation to the matters in subsection (9). See subsection 13.3(3) of the Criminal Code.