Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2013-04-29 and last amended on 2012-06-29. Previous Versions

Excise Warehouses

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,

      • (viii) in the case of packaged wine described in subsection 136(2), delivery to a store described in that subsection, or

      • (ix) export;

    • (a.1) non-duty-paid packaged wine, other than wine in a marked special container, if the warehouse is the excise warehouse of the wine licensee who produced or packaged the wine and the wine is to be provided free of charge to individuals as a sample consumed at the premises where the licensee produces or packages wine;

    • (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.

  • 2002, c. 22, s. 151;
  • 2007, c. 18, s. 105.
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