Australia #3338 (v.3)
Base data
- Notified in
-
G/MA/QR/N/AUS/6 28/09/2022G/MA/QR/N/AUS/7 30/09/2024
- Version validity
-
28/09/2022 -
present
Current active version v.3
- Reporting member
- Australia
- In force from
- End date
- In force
- General description
-
Tobacco - Unmanufactured leaf and tobacco refuse
- National legal basis
-
Regulation 4D of the Customs (Prohibited Imports) Regulations 1956. The Customs Act 1901. The Excise Act 1901.
- Administrative mechanism
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The importation of unmanufactured tobacco leaf and tobacco refuse is prohibited without prior permission from the Commissioner for Taxation, or an authorised person. Permission from the Commissioner requires an Excise licence to manufacture tobacco or a licence to deal in tobacco products, granted under the Excise Act 1901 (Excise Act). In addition, the site where imported tobacco leaf is to be dealt with must be licensed under the Customs Act 1901.
- Responsible entities
-
Commissioner of Taxation, or an authorised person
- HS version
-
HS 2022
- Referenced WTO document symbol
Meta data
- WTO justifications
-
XX:(b) - (b) necessary to protect human, animal or plant life or health;
GATT 1994 (GATT 1947 provisions)
Reported as: Article XX(b) of the GATT - Non-WTO commitments
-
- Affected partners
- Non-affected partners
Measures
- Reported restrictions
- NAL
| Symbol |
|---|
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NAL
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Tariff lines
|
2401
|
2401
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The goods covered include tobacco that is not stemmed or stripped and includes whole tobacco plants...
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