Document ID: chunk:federal_register_of_legislation:F2025C00211:reg:4d
Version: federal_register_of_legislation:F2025C00211
Segment Type: reg
Provision Reference: reg 4D
Character Range: 39513–41984

4D  Importation of unmanufactured tobacco and tobacco refuse
 (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.
 (2) An application for a permission must be:
 (a) in writing; and
 (b) lodged with the Commissioner.
 (3) An applicant for a permission must give the Commissioner in writing any information the Commissioner reasonably requires for the application.
 (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.
 (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.
 (6) If the holder of a permission does not comply with a condition of the permission, the Commissioner may, by writing, revoke the permission.
 (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.
 (8) The Commissioner must give the applicant written notice of the decision as soon as practicable after making the decision.
 (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.
 (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.