Commonwealth Consolidated Regulations

CUSTOMS (PROHIBITED IMPORTS) REGULATIONS 1956 - REG 4D

  (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.