Marginal note:Refund for re-worked or destroyed tobacco product
316.1 If duty imposed under the Excise Act and tax imposed under section 23 of the Excise Tax Act on a tobacco product manufactured in Canada had become payable before the implementation date and a tobacco licensee under this Act who was, before that day, licensed under those Acts to manufacture the product re-works or destroys, on or after that day, the product in a manner authorized by the Minister, section 181 applies as though that duty and tax were duty paid under this Act.
- 2007, c. 18, s. 132.
Marginal note:Transitional treatment of imported tobacco products
317 The following rules apply to an imported tobacco product:
Marginal note:Imported tobacco delivered to duty free shop before implementation date
317.1 If, on the implementation date, imported manufactured tobacco on which tax under section 23.12 of the Excise Tax Act was paid is possessed by a duty free shop licensee and no application for a refund of the tax has been made under that Act, this Act applies in respect of the tobacco as though the tax were special duty under section 53.
- 2007, c. 18, s. 133.
Marginal note:Transitional treatment of imported raw leaf tobacco
318 If, on the implementation date, a person possesses raw leaf tobacco that was imported before that day, this Act applies as though the person imported the tobacco on that day.
Marginal note:Removal of cigars from customs bonded warehouse
319 If cigars manufactured in Canada are located in a customs bonded warehouse on the implementation date, they shall be removed from the warehouse and entered into an excise warehouse on that day.
- Date modified: