New rules for importing tobacco start on 1 July 2019

The Australian Government has introduced new rules for importing tobacco, which start on 1 July 2019. The new rules were part of the ‘Black Economy Package’ for combatting illicit tobacco, but will apply much more broadly.

The reforms prohibit tobacco being imported without a permit – with some exceptions. The new rules also modify the point at which customs duty is payable on legal imports of tobacco. Importers will no longer be able to defer payment of custom duty by entering the goods into a bonded warehouse: customs duty will be paid at the time of importation.

New general rule prohibiting imports of tobacco without a permit

A new regulation will prohibit the importation of tobacco and tobacco products without a permit.