Australie #3338 (v.3)

Données de base

Notifiée dans
Validité de la version
28/09/2022 - actuelle
Version active v.3
Membre présentant le rapport
Australie
En vigueur depuis
Date de fin
En vigueur
Description générale
Tobacco - Unmanufactured leaf and tobacco refuse
Base légale nationale
Regulation 4D of the Customs (Prohibited Imports) Regulations 1956. The Customs Act 1901. The Excise Act 1901.
Mécanisme administratif
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.
Entités responsables
Commissioner of Taxation, or an authorised person
Version du SH
HS 2022
Cote du document de l'OMC mentionné

Métadonnées

Justifications au regard de l'OMC

XX:(b) - (b) necessary to protect human, animal or plant life or health;

GATT 1994 (GATT 1947 provisions)

Signalé comme: Article XX(b) of the GATT
Engagements internationaux (hors OMC)
Partenaires concernés
Partenaires non concernés

Mesures

Restrictions signalées
NAL
Cote
NAL

Lignes tarifaires

2401
2401
The goods covered include tobacco that is not stemmed or stripped and includes whole tobacco plants...