Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) The importation into Australia of unmanufactured tobacco leaf mentioned in subheading 2401.10.00 of Schedule 3 to the Customs Tariff Act 1995 is prohibited unless:
(a) the person importing the leaf 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 leaf 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 leaf 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.