Chewing tobacco packing machines: unregistered units face duty assessment, confiscation and penalties; CCTV noncompliance incurs penalty. Goods produced or removed in contravention of the packing-machine rules are liable to confiscation and manufacturers may be penalised up to the duty leviable on the affected goods, subject to section 11AC. If a unit is unregistered, duty is determined by the number of packing machines found and the retail sale price of pouches; unless satisfactory contrary evidence is produced, those machines are deemed to have been operating from 1 February 2026 or the last five years, whichever is later.