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2 For the purposes of paragraph 88(3)(b) of the Excise Act, 2001, a person may possess a non-duty-paid marked special container of alcohol if the person

• (a) is authorized by an officer under section 19 of the Customs Act to transport a non-duty-paid marked special container of alcohol reported under section 12 of that Act and is acting in accordance with that authorization; or

• (b) has in their possession documentation that provides evidence that the person is transporting the special container on behalf of

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1 For the purposes of subparagraphs 88(2)(a)(iv), (c)(ii) and (d)(ii) of the Excise Act, 2001, a person may possess non-duty-paid packaged alcohol if

• (a) the person is authorized by an officer under section 19 of the Customs Act to transport non-duty-paid packaged alcohol that has been reported under section 12 of that Act and is acting in accordance with that authorization; or

• (b) the person has in their possession documentation that provides evidence that the person is transporting the alcohol on behalf of

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