Water pipe tobacco and molasses tobacco
As detailed in Australian Customs Notice 2008/31, 'tobacco content' is defined under the Customs Tariff Act 1995 to include 'anything (including moisture) added to the tobacco leaf during manufacturing or processing'
In accordance with this definition and as outlined in the Australian Customs Notice 2008/31, the amount of duty payable on molasses tobacco products is calculated on the total weight of the product, not just the tobacco leaf content.
View
Australian Customs Notice 2008/31 and
Customs Tariff Act 1995.
For more information on obtaining a tobacco permit to import these tobacco products see Applying for permission to import tobacco products.
