Document ID: chunk:federal_register_of_legislation:F2025C00211:reg:4da:p1
Version: federal_register_of_legislation:F2025C00211
Segment Type: reg
Provision Reference: reg 4DA (pt 1/2)
Character Range: 41984–44867

4DA  Importation of tobacco products

Importation of tobacco products without permission is prohibited
 (1) The importation of tobacco products into Australia is prohibited under this regulation unless:
 (a) a permission to import the tobacco products has been granted in writing by the Minister or an authorised person and the permission is produced to the Collector; or
 (b) the Minister has approved the importation under subregulation (9).

Certain tobacco products exempt from prohibition under this regulation
 (2) Subregulation (1) does not apply to the importation of the following:
 (a) tobacco of a kind specified in regulation 4D;
 (b) chewing tobacco and snuffs intended for oral use;
 (c) cigars;
 (d) tobacco products:
 (i) that are prescribed by by‑law for the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995; and
 (ii) that are imported by passengers, or members of the crew, of ships or aircraft; and
 (iii) on which duty is not payable.
Note 1: Regulation 4D prohibits the importation of unmanufactured tobacco and certain tobacco refuse without permission from the Commissioner of Taxation.
Note 2: Subregulation 4(2) prohibits the importation of chewing tobacco and snuffs intended for oral use unless certain conditions and restrictions are complied with (see Schedule 3).

Application for permission
 (3) An applicant for a permission under subregulation (1) must:
 (a) lodge a written application with the Minister or an authorised person; and
 (b) give to the Minister or authorised person any information that the Minister or authorised person reasonably requires for the purpose of making a decision on the application.

Dealing with application for permission
 (4) In considering whether to grant a permission, the Minister or authorised person may consider any relevant matter.
 (5) The Minister or authorised person must not grant a permission unless the applicant gives all the information required by the Minister or authorised person under paragraph (3)(b).
 (6) The Minister or authorised person may grant a permission subject to conditions or requirements, specified in the permission, to be complied with by the holder of the permission.

Revocation of permission
 (7) The Minister or authorised person may, in writing, revoke a permission if:
 (a) the holder of the permission does not comply with a condition or requirement of the permission; or
 (b) the Minister or authorised person is satisfied that revocation is necessary:
 (i) for the protection of the revenue; or
 (ii) for ensuring compliance with the Customs Acts.

Notice of decision to refuse or revoke permission
 (8) If the Minister or authorised person decides:
 (a) not to grant a permission; or
 (b) to revoke a permission;
the Minister or authorised person must give the applicant or holder of the permission written notice of the decision as soon as practicable