[h=3]CUSTOMS (PROHIBITED IMPORTS) REGULATIONS 1956 - REG 4D[/h] Importation of unmanufactured tobacco leaf (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.
Here's more...
http://www.austlii.edu.au/au/legis/cth/consol_reg/cir1956432/s4d.html
(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.
Here's more...
http://www.austlii.edu.au/au/legis/cth/consol_reg/cir1956432/s4d.html