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Duty Free Allowances – Cigarettes and Tobacco

Post-implementation Review – Treasury

In the 2012-13 Budget, the then Treasurer announced a reduction in the inbound duty-free allowance for cigarettes and tobacco from 250 cigarettes or 250 grams of tobacco to 50 cigarettes or 50 grams of other tobacco products, effective from 1 September 2012.

A Regulation Impact Statement was required at the time the decision was made, but exceptional circumstances were granted by the then Prime Minister. Consequently a post-implementation review (PIR) was required.

A PIR was completed by the Department of the Treasury and was assessed as compliant by the Office of Best Practice Regulation (OBPR). The PIR concluded that it was not possible to isolate the impacts of this measure as a number of other tobacco policy measures came into effect since implementation of the measure. he changes increased regulatory burden by $1.3 million per annum. The change in regulatory burden was agreed with the OBPR.

Attachment File type Size
Duty free allowances PIR docx 34.31 KB
Duty free allowances PIR pdf 123.58 KB