Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-06-12 and last amended on 2013-06-26. Previous Versions

Marginal note:Application of Customs Act

 The duties imposed under sections 42 and 43 on imported raw leaf tobacco and tobacco products shall be paid and collected under the Customs Act, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duties were a duty levied under section 20 of the Customs Tariff, and, for those purposes, the Customs Act applies with any modifications that the circumstances require.

Marginal note:Duty relieved
  •  (1) The duties imposed under sections 42 and 43 are relieved on a tobacco product that is not stamped.

  • Marginal note:Tobacco imported by an individual for personal use

    (2) Subsection (1) does not apply to the importation of tobacco products by an individual for their personal use to the extent that the quantity of the products imported exceeds the quantity permitted under Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff to be imported without the payment of duties (as defined in Note 4 to that Chapter).

Marginal note:Duty relieved — raw leaf tobacco

 The duty imposed under section 42 is relieved on raw leaf tobacco that is imported by a tobacco licensee or a licensed tobacco dealer.

  • 2002, c. 22, s. 46;
  • 2007, c. 18, s. 84.
Marginal note:Duty relieved — stamped tobacco imported by individual
  •  (1) The duty imposed under section 42 is relieved on manufactured tobacco imported by an individual for their personal use if it was manufactured in Canada and is stamped.

  • Marginal note:Duty relieved — reimportation of stamped tobacco by individual

    (2) The duty imposed under section 42 is relieved on manufactured tobacco imported by an individual for their personal use if it was manufactured outside Canada, was previously imported into Canada and is stamped.

  • 2002, c. 22, s. 47;
  • 2008, c. 28, s. 55.
Marginal note:Duty relieved — importation for destruction

 The duty imposed under paragraph 42(1)(b) is relieved on stamped manufactured tobacco that was manufactured in Canada by a tobacco licensee and that is imported by the licensee for re-working or destruction in accordance with section 41.

Excise Warehouses

Marginal note:Restriction — entering tobacco

 No person shall enter into an excise warehouse

  • (a) a tobacco product that is stamped; or

  • (b) any other tobacco product except in accordance with this Act.