Unmanufactured Tobacco
‘Unmanufactured tobacco’ includes tobacco plants or leaves in their natural state, or as cured or fermented leaves, trimmed or untrimmed. It does not include tobacco that is ready for smoking.
Unmanufactured tobacco leaf or refuse cannot be imported without a licence to deal or manufacture issued by the Australian Taxation Office under Part 3 of the Excise Act 1901.
