Excise Act, 2001
Marginal note:Additional duty on cigars
43 In addition to the duty imposed under section 42, duty is imposed on cigars at the rates set out in Schedule 2 and is payable
(a) in the case of cigars manufactured and sold in Canada, by the tobacco licensee who manufactured the cigars, at the time of their delivery to a purchaser; and
(b) in the case of imported cigars, by the importer, owner or other person who is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or who would be liable to pay that duty on the cigars if they were subject to that duty.
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