Customs (Prohibited Imports) Amendment Regulations 2004 (No. 6) (Cth)

Customs (Prohibited Imports) Amendment Regulations 2004 (No. 6)1

Statutory Rules 2004 No. 2612

I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Act 1901.

Dated 19 August 2004

P. M. JEFFERY

Governor-General

By His Excellency’s Command

CHRISTOPHER MARTIN ELLISON

Minister for Justice and Customs

1Name of Regulations

These Regulations are the Customs (Prohibited Imports) Amendment Regulations 2004 (No. 6).

2Commencement

These Regulations commence on the date of their notification in the Gazette.

3Amendment of Customs (Prohibited Imports) Regulations 1956

Schedule 1 amends the Customs (Prohibited Imports) Regulations 1956.

Schedule 1Amendments

(regulation 3)

[1]After regulation 4C

insert

4DImportation of unmanufactured tobacco leaf

1. (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:

   1. (a)

      the person importing the leaf is the holder of:

      1. (i)

         a dealer licence granted under Part IV of the Excise Act 1901; or

      2. (ii)

         a manufacturer licence, to manufacture excisable tobacco or tobacco products, granted under Part IV of the Excise Act 1901; and

   2. (b)

      a permission in writing to import the leaf has been given by the Commissioner of Taxation; and

   3. (c)

      the permission is produced to a Collector.

2. (2)

   An application for a permission must be:

   1. (a)

      in writing; and

   2. (b)

      lodged with the Commissioner.

3. (3)

   An applicant for a permission must give the Commissioner in writing any information the Commissioner reasonably requires for the application.

4. (4)

   In deciding whether to grant a permission, the Commissioner:

   1. (a)

      must consider the applicant’s compliance with the Excise Act 1901; and

   2. (b)

      may consider any other relevant matters.

5. (5)

   A permission may specify:

   1. (a)

      conditions to be complied with by the holder of the permission; and

   2. (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. (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. (7)

   Subregulations (8) and (9) apply if the Commissioner decides:

   1. (a)

      not to grant a permission; or

   2. (b)

      to specify a condition for a permission; or

   3. (c)

      to revoke a permission.

8. (8)

   The Commissioner must give the applicant written notice of the decision as soon as practicable after making the decision.

9. (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.

1. (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.

[2]Schedule 3, item 2

omit

Notes

1. These Regulations amend Statutory Rules 1956 No. 90, as amended by 1958 Nos. 6 and 67; 1959 Nos. 17, 31 and 93; 1960 No. 22; 1961 No. 117; 1962 No. 82; 1963 No. 26; 1964 Nos. 25 and 39; 1965 Nos. 81, 91, 135, 167 and 190; 1966 No. 95; 1967 Nos. 41, 58, 114 and 178; 1968 Nos. 100, 141 and 161; 1969 Nos. 2, 7, 10, 39, 43 and 218; 1970 Nos. 8, 72, 105 and 194; 1972 No. 97; 1973 Nos. 5, 6, 42, 43, 89, 93, 162, 175, 217, 227, 228 and 262; 1974 Nos. 123 and 249; 1975 Nos. 58, 62, 121, 172 and 183; 1976 Nos. 98, 159, 186 and 291; 1977 Nos. 18, 23, 24, 59, 67 and 162; 1978 No. 276; 1979 Nos. 145, 155 and 280; 1980 Nos. 71, 78, 150, 211, 368, 376, 380 and 382; 1981 Nos. 29, 71, 176, 309, 369 and 383; Act No. 75, 1981; Statutory Rules 1982 Nos. 44, 80, 102, 170, 236 and 252; 1983 No. 331; 1984 Nos. 55, 64, 102, 128, 260, 261, 317 and 318; 1985 Nos. 26, 96, 139, 160, 305 and 377; 1986 Nos. 180, 307, 342, 362 and 385; 1987 Nos. 37, 98, 101, 320 and 321; 1988 Nos. 64, 136, 177, 326, 327, 374 and 375; 1989 Nos. 60 and 379; 1990 Nos. 39, 191, 265, 324, 460 and 467; 1991 Nos. 23, 76, 248 and 289; 1992 Nos. 49, 154, 189, 286 and 413; 1993 Nos. 67, 211, 256, 257 and 382; 1994 Nos. 104, 171, 241, 314 and 378; 1995 Nos. 15, 89, 403 and 412; 1996 Nos. 31, 59, 68, 91, 123, 226, 324 and 325; 1997 Nos. 22, 93, 129, 254, 285, 317, 385 and 386; 1998 Nos. 4, 52, 58 and 228; 1999 Nos. 165, 201, 202, 217, 249, 250, 275, 332 and 333 (disallowed by the House of Representatives on 5 June 2000); 2000 Nos. 32, 75, 143, 213, 214, 215, 234 and 299; 2001 No. 60; 2002 Nos. 30, 81, 206, 331 and 332; 2003 Nos. 18, 26, 53, 54, 89, 97, 166, 210, 253, 309 and 321; 2004 Nos. 72, 108, 121, 142 and 245.

2. Notified in the Commonwealth of Australia Gazette