Marginal note:Removal of imported tobacco
51. (1) No person shall remove imported manufactured tobacco or cigars from an excise warehouse.
(2) Subject to the regulations, imported manufactured tobacco or cigars may be removed from an excise warehouse
(a) for delivery to another excise warehouse;
(b) for delivery to an accredited representative for their personal or official use;
(c) for delivery as ships’ stores, in accordance with the Ships’ Stores Regulations;
(d) for delivery to a duty free shop for sale or offer for sale in accordance with the Customs Act; or
(e) for export in accordance with this Act by the excise warehouse licensee.
- 2002, c. 22, s. 51;
- 2007, c. 18, s. 86.
Marginal note:Restriction — special excise warehouse
52. No special excise warehouse licensee shall store manufactured tobacco or cigars that are manufactured in Canada in their special excise warehouse for any purpose other than the sale and distribution of the tobacco or cigars to an accredited representative for the personal or official use of the representative.
- 2002, c. 22, s. 52;
- 2007, c. 18, s. 87.
Special Duties on Tobacco Products
Marginal note:Special duty on imported manufactured tobacco delivered to duty free shop
53. (1) A special duty is imposed, at the rates set out in section 1 of Schedule 3, on imported manufactured tobacco that is delivered to a duty free shop and that is not stamped.
Marginal note:When and by whom duty is payable
(2) The special duty is payable at the time of delivery and is payable by the duty free shop licensee.
- 2002, c. 22, s. 53;
- 2008, c. 28, s. 56.
Marginal note:Meaning of “traveller’s tobacco”
54. (1) In this section, “traveller’s tobacco” means manufactured tobacco that is imported by a person at any time and
(a) is classified under tariff item No. 9804.10.00, 9804.20.00, 9805.00.00 or 9807.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; or
(b) would be classified under tariff item No. 9804.10.00 or 9804.20.00 in that List but for the fact that the total value for duty as determined under section 46 of the Customs Act of all goods imported by the person at that time exceeds the maximum value specified in that tariff item.
Marginal note:Special duty on traveller’s tobacco
(2) A special duty is imposed on traveller’s tobacco at the time it is imported at the rates set out in section 2 of Schedule 3.
Marginal note:When and how duty is payable
(3) The special duty 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 special duty 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.
(4) The special duty is not imposed on traveller’s tobacco imported by an individual for their personal use if duty under section 42 was previously imposed on the tobacco and the tobacco is stamped.
- 2002, c. 22, s. 54;
- 2008, c. 28, s. 57.
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