CUSTOMS (PROHIBITED IMPORTS) REGULATIONS

REGULATION 4D   IMPORTATION OF UNMANUFACTURED TOBACCO AND TOBACCO REFUSE  

4D(1)    
The importation into Australia of unmanufactured tobacco or tobacco refuse mentioned in heading 2401 of Schedule 3 to the Customs Tariff Act 1995 is prohibited unless:

(a) the person importing the tobacco or refuse is the holder of:

(i) a dealer licence granted under Part IV of the Excise Act 1901 ; or

(ii) a manufacturer licence, to manufacture excisable tobacco or tobacco products, granted under Part IV of the Excise Act 1901 ; and

(b) a permission in writing to import the tobacco or refuse has been given by the Commissioner of Taxation; and

(c) the permission is produced to a Collector.

4D(2)    
An application for a permission must be:

(a) in writing; and

(b) lodged with the Commissioner.

4D(3)    
An applicant for a permission must give the Commissioner in writing any information the Commissioner reasonably requires for the application.

4D(4)    
In deciding whether to grant a permission, the Commissioner:

(a) must consider the applicant's compliance with the Excise Act 1901 ; and

(b) may consider any other relevant matters.

4D(5)    
A permission may specify:

(a) conditions to be complied with by the holder of the permission; and

(b) when the holder of the permission must comply with a condition, whether before or after the importation of the tobacco or refuse to which the permission relates.

4D(6)    
If the holder of a permission does not comply with a condition of the permission, the Commissioner may, by writing, revoke the permission.

4D(7)    
Subregulations (8) and (9) apply if the Commissioner decides:

(a) not to grant a permission; or

(b) to specify a condition for a permission; or

(c) to revoke a permission.

4D(8)    
The Commissioner must give the applicant written notice of the decision as soon as practicable after making the decision.

4D(9)    
A person who is dissatisfied with the decision may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

Note

Part IVC of the Taxation Administration Act 1953 applies if a provision of regulations provides that a person who is dissatisfied with a decision may object against it in the manner set out in the Part: see section 14ZL of that Act.

4D(10)    
A current consent given by the Treasurer under item 2 of Schedule 3 as in force immediately before the commencement of this provision is taken to be a permission granted by the Commissioner, subject to any conditions to which the consent was subject.