Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p17
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 17/31)
Character Range: 1462434–1465130

(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) the tobacco is covered by an authority under section 55 of that Act; or
 (c) the tobacco has been deemed to be entered for home consumption under subsection 61C(2) of that Act.
Note: A defendant bears an evidential burden in relation to the matter in subsection (9) (see subsection 13.3(3) of the Criminal Code).
 (10) Subsection (1) does not apply if:
 (a) any of the following circumstances exist:
 (i) *excise duty has been paid on the tobacco;
 (ii) *customs duty has been paid on the tobacco;
 (iii) excise duty is not payable on the tobacco because of an 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; or
 (b) the person has reasonable grounds to suspect that any of those circumstances exist.
Note: A defendant bears an evidential burden in relation to the matter in subsection (10) (see subsection 13.3(3) of the Criminal Code).

308‑55  Matters taken to satisfy "reasonable to suspect" requirement
 (1) Without limiting paragraphs 308‑10(1)(d), 308‑15(1)(d), 308‑20(1)(d), 308‑25(1)(d), 308‑30(1)(d), 308‑35(1)(d), 308‑40(1)(d), 308‑45(1)(d) and 308‑50(1)(d), those paragraphs are taken to be satisfied if any of the following circumstances exist:
 (a) the tobacco is not in retail packaging that complies with the requirements in Chapter 3 of the Public Health (Tobacco and Other Products) Act 2023;
 (b) the tobacco does not comply with the requirements for a tobacco product in Chapter 3 of the Public Health (Tobacco and Other Products) Act 2023;
 (c) in the case of buying or selling:
 (i) an information standard has been made under subsection 134(1) or 135(1) of Schedule 2 to the Competition and Consumer Act 2010 for tobacco (or for a particular kind of tobacco); and
 (ii) the supplier does not comply with the standard in supplying the tobacco;
 (d) if a safety standard has been made or declared under subsection 104(1) or 105(1) of Schedule 2 to the Competition and Consumer Act 2010 for tobacco (or for a particular kind of tobacco)—the tobacco does not comply with the standard;
 (e) a permanent ban or an interim ban on consumer goods in force under Part 3‑3 of Schedule 2 to the Competition and Consumer Act 2010 applies to the tobacco;
 (ea) a permanent ban under Chapter 4 of the Public Health (Tobacco and Other Products) Act 2023 applies to the tobacco;
 (f) in the case of buying or selling—the price of the tobacco, or the advertised