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Wholesale License: A Wholesale License is required for businesses engaged in the wholesale distribution of tobacco products

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13.7.4.2 Federal customs duty revenue from tobacco products, 1999-2000 to 2010-11 Revenue from customs duty increased substantially in 1999, following the 19992001 tax reforms and the increasing quantities of cigarettes imported from overseas, particularly following the entry into the market of Imperial Tobacco Group in September 1999, which supplied products to Australia from production facilities in New Zealand (see Section 10.3.2.3)