Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p16
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 16/31)
Character Range: 1460024–1462662

exemption under a law of the Commonwealth;
 (iv) customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; and
 (e) the weight of the tobacco is 5 kilograms or above.
Penalty: The greater of the following:
 (a) 200 penalty units;
 (b) the amount mentioned in subsection (2) multiplied by 5.
 (2) For the purposes of the penalty in subsection (1), the amount is:
 (a) for tobacco (other than tobacco leaf)—the amount of excise duty that would be payable assuming that the tobacco were *excisable goods and entered for home consumption on the day mentioned in subsection (3); or
 (b) for tobacco leaf, if regulations have been made for the purposes of this paragraph—the amount of excise duty that would be payable, as worked out under the regulations, assuming that the tobacco had been manufactured into excisable goods and entered for home consumption on the day mentioned in subsection (3); or
 (c) for tobacco leaf, if regulations have not been made for the purposes of paragraph (b)—nil.
 (3) For the purposes of subsection (2), the day is:
 (a) if the Court knows the day, or days, on which the offence was committed—that day, or the earliest of those days; or
 (b) otherwise—the day on which the prosecution for the offence is instituted.
 (4) Absolute liability applies to paragraph (1)(c).
 (5) Absolute liability applies to paragraph (1)(d).
 (6) Absolute liability applies to paragraph (1)(e).
 (7) Subsection (1) does not apply if the tobacco is kept or stored at premises for which there is in force:
 (a) a licence (within the meaning of the Excise Act 1901) that relates to tobacco; or
 (b) a depot licence (within the meaning of the Customs Act 1901), or a warehouse licence (within the meaning of that Act), that relates to tobacco.
Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).
 (8) Subsection (1) does not apply if:
 (a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or
 (b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or
 (c) the person has an authority to take the tobacco into warehousing under subsection 71DJ(4) of the Customs Act 1901.
Note: A defendant bears an evidential burden in relation to the matter in subsection (8) (see subsection 13.3(3) of the Criminal Code).
 (9) Subsection (1) does not apply if:
 (a) the person has permission (within the meaning of the Excise Act 1901):
 (i) to possess the tobacco; or
 (ii) to move the tobacco; or
 (b)