You will require this licence if you intend to grow and produce tobacco seed, tobacco plant or tobacco leaf.
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).
If you intend to manufacture tobacco products from materials you grow, you will also need a manufacturers licence. If you intend to sell your tobacco seed, tobacco plant or tobacco leaf to a licensed manufacturer of tobacco products, you will also require a dealer's licence (tobacco).
