Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Volume of alcohol

• 148. (1) The volume and absolute ethyl alcohol content of alcohol shall be determined in a manner specified by the Minister using approved instruments.

• Marginal note:Approval of instrument

  (2) The Minister may examine and approve an instrument or a class, type or design of instruments for the measurement of the volume and absolute ethyl alcohol content of alcohol.

• Marginal note:Re-examination

  (3) The Minister may direct in writing that any instrument previously examined and approved, or of a class, type or design previously examined and approved, by the Minister be submitted to the Minister for re-examination and, if the Minister so directs, the person who has the custody and control of the instrument shall immediately submit it to the Minister for re-examination.

• Marginal note:Revocation of approval

  (4) After re-examining an instrument, the Minister may, in writing, revoke the Minister’s approval of that instrument or instruments of the same class, type or design as that instrument.

• Marginal note:Indicating instrument is approved

  (5) Every approved instrument the approval of which has not been revoked shall indicate the approval in a manner acceptable to the Minister.

Marginal note:Restriction — entering into warehouse

149. No person shall enter non-duty-paid packaged alcohol into an excise warehouse except in accordance with this Act.

Marginal note:Import by warehouse licensee

• 150. (1) If imported packaged alcohol is, without the payment of duty, released under the Customs Act to the excise warehouse licensee who imported it, the licensee shall immediately enter it into the excise warehouse of the licensee.

• Marginal note:Import by licensed user

  (2) If imported packaged alcohol is, without the payment of duty, released under the Customs Act to the licensed user who imported it, the licensed user shall immediately enter it into the specified premises of the licensed user.

Marginal note:Restriction on removal

• 151. (1) No person shall remove non-duty-paid packaged alcohol from an excise warehouse.

• Marginal note:Exception

  (2) Subject to the regulations, a person may remove from an excise warehouse

  • (a) non-duty-paid packaged alcohol, other than alcohol in a marked special container, for

    • (i) entry into the duty-paid market,

    • (ii) delivery to another excise warehouse,

    • (iii) delivery to an accredited representative for their personal or official use,

    • (iv) delivery as ships’ stores, in accordance with the Ships’ Stores Regulations,

    • (v) delivery to a duty free shop for sale in accordance with the Customs Act to persons who are about to leave Canada,

    • (vi) delivery to a licensed user,

    • (vii) delivery to a registered user for use in accordance with their registration, or

    • (viii) export;

  • (b) a non-duty-paid marked special container of wine for

    • (i) delivery to another excise warehouse, or

    • (ii) entry into the duty-paid market for delivery to a bottle-your-own premises;

  • (c) a non-duty-paid marked special container of spirits for

    • (i) delivery to another excise warehouse,

    • (ii) if the container is marked for delivery to and use by a registered user, delivery to a registered user for use in accordance with their registration, or

    • (iii) if the container is marked for delivery to and use at a bottle-your-own premises, entry into the duty-paid market for delivery to a bottle-your-own premises; or

  • (d) an imported non-duty-paid marked special container of alcohol, for export.