4DImportation of unmanufactured tobacco and tobacco refuse

#### 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.