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Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

347. The definition “duties” in section 80 of the Act is replaced by the following:

“duties”

« droits »

“duties”, other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax.

Marginal note:2001, c. 16, s. 4(1)

348. Paragraph 83(a) of the Act is replaced by the following:

  • (a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under section 54 of the Excise Act, 2001, be reduced by the quantity of alcoholic beverages and tobacco up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be;

349. Subsection 89(2) of the Act is replaced by the following:

  • Marginal note:Exception for tobacco products or designated goods

    (2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on tobacco products or designated goods.

Marginal note:2001, c. 16, s. 5(1)

350. Subsection 92(3) of the Act is replaced by the following:

  • Marginal note:Non-application to Canadian manufactured tobacco

    (3) This section does not apply to any duty imposed under the Excise Act, 2001 in respect of manufactured tobacco that is manufactured in Canada.

351. Section 94 of the Act is replaced by the following:

Definition of “customs duties”

  • 94. (1) In sections 95 and 96, “customs duties” means customs duties imposed under Part 2, other than

    • (a) additional customs duties levied under sections 21.1 to 21.3;

    • (b) surtaxes imposed under section 53, 55, 60, 63, 68 or 78; or

    • (c) temporary duties imposed under any of sections 69 to 76.

  • Marginal note:For greater certainty

    (2) For greater certainty, in sections 95 and 96, “customs duties” does not include any duties or taxes levied or imposed on imported goods under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.

352. Subparagraph 99(a)(iii) of the Act is replaced by the following:

  • (iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax imposed under section 53, 55, 60, 63, 68 or 78, a temporary duty imposed under any of sections 69 to 76, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,

353. Subsection 106(1) of the Act is replaced by the following:

Marginal note:Temporary relief of certain duties and taxes

  • 106. (1) If an application for relief is made in the prescribed circumstances by a person of a prescribed class and in the prescribed form and manner, accompanied by prescribed documents and by security of a prescribed nature in an amount fixed by the Minister of National Revenue, relief shall be granted from the payment of the whole or the prescribed portion, as the case may be, of any duty imposed under sections 21.1 to 21.3 or the Excise Act, 2001 or of any excise taxes that, but for this section, would be payable in respect of prescribed goods that are imported and subsequently exported after being used in Canada only for a prescribed purpose.

  • 354. (1) Subsection 113(2) of the Act is replaced by the following:

    • Marginal note:No refund or drawback in respect of tobacco products

      (2) No refund or drawback of the duties imposed on tobacco products under the Excise Act, 2001 shall be granted under subsection (1), except if a refund of the whole or the portion of the duties is required to be granted under Division 3.

  • (2) Paragraph 113(4)(a) of the Act is replaced by the following:

    • (a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or the Special Import Measures Act, a surtax levied under section 53, 55, 60, 63, 68 or 78, a temporary duty levied under any of sections 69 to 76, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);

  • (3) Subsection 113(5) of the Act is replaced by the following:

    • Marginal note:Designated goods

      (5) Despite the exception in subsection 89(2), a refund or drawback of duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act shall be granted under paragraph (1)(a) on designated goods.

355. Tariff item Nos. 2204.10.00, 2204.21.40, 2204.29.40, 2204.30.00, 2206.00.30, 2206.00.40, 2206.00.91, 2206.00.92 and 2208.90.91 in the List of Tariff Provisions set out in the schedule to the Act are repealed.

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