You will need this licence if you intend to sell tobacco seed, tobacco leaf or tobacco plant to a licensed manufacturer of tobacco products.
Tobacco means tobacco leaf that has been subjected to process other than curing the leaf as stripped from the plant. Tobacco products include cigarettes, cigars and loose tobacco. Tobacco products are excisable goods subject to a commodity-based tax (excise duty).
Imported tobacco products are called excise equivalent goods (EEGs) and are subject to equivalent customs duty instead of excise duty.