You will require this licence if you intend to sell tobacco seed, tobacco leaf or tobacco plant to a licensed manufacturer of tobacco products (cigarettes, cigars, snuff, etc).
Tobacco means tobacco leaf that has been subjected to process other than curing the leaf as stripped from the plant. Excise duty is a tax on alcohol, tobacco, fuel and petroleum products (including gaseous fuels) produced or manufactured in Australia.
Imported tobacco products are called excise equivalent goods (EEGs) and are subject to equivalent customs duty instead of excise duty.
Please consult the Contact Officer for more information.