Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p12
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 12/16)
Character Range: 1387881–1390486

customs duty is not payable on the tobacco.

Table of sections
295‑75 Possession of tobacco without relevant documentation etc.
295‑80 Things treated as tobacco

295‑75  Possession of tobacco without relevant documentation etc.
 (1) A person contravenes this subsection if:
 (a) the person possesses a thing; and
 (b) the thing is tobacco; and
 (c) the place in which the person possesses the tobacco is in Australia but not in an external Territory; and
 (d) the condition in subsection (2) is satisfied; and
 (e) the weight of the tobacco equals or exceeds 2 kilograms.
 (2) For the purposes of paragraph (1)(d), the condition in this subsection is satisfied if:
 (a) the person has not provided any of the following:
 (i) a *tax invoice indicating how the person obtained the tobacco;
 (ii) a bill of lading indicating how the person obtained the tobacco;
 (iii) a customs declaration indicating how the person obtained the tobacco; or
 (b) the person:
 (i) has stated that the possession was engaged in on behalf of or at the request of another person; and
 (ii) has not provided information enabling the other person to be identified and located.
 (3) A person is liable to a civil penalty if the person contravenes subsection (1).
Penalty: 100 penalty units.
 (4) Section 308‑510 applies to this section in the same way that it applies to Division 308.
 (5) Subsection (1) does not apply if:
 (a) the person is an individual; and
 (b) the person possesses the tobacco for his or her personal use.
 (6) 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.
 (7) 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.
 (8) 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.
 (9)