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Customs Tariff

Version of section 21 from 2019-01-01 to 2020-01-27:


Marginal note:Definitions

 The definitions in this section apply in sections 21.1 to 21.3.

beer

beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. (bière ou liqueur de malt)

bulk

bulk has the same meaning as in section 2 of the Excise Act, 2001. (en vrac)

excise warehouse

excise warehouse has the same meaning as in section 2 of the Excise Act, 2001. (entrepôt d’accise)

excise warehouse licensee

excise warehouse licensee has the same meaning as in section 2 of the Excise Act, 2001. (exploitant agréé d’entrepôt d’accise)

licensed user

licensed user has the same meaning as in section 2 of the Excise Act, 2001. (utilisateur agréé)

packaged

packaged has the same meaning as in section 2 of the Excise Act, 2001. (emballé)

specified premises

specified premises has the same meaning as in section 2 of the Excise Act, 2001. (local déterminé)

spirits

spirits means spirits, as defined in section 2 of the Excise Act, 2001,

  • (a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported;

  • (a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03, that are classified under that heading or with the container in which they are imported; or

  • (b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported. (spiritueux)

wine

wine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. (vin)

  • 1997, c. 36, s. 21
  • 2001, c. 16, s. 3
  • 2002, c. 22, ss. 346, 412
  • 2003, c. 15, s. 45
  • 2007, c. 18, s. 142
  • 2008, c. 28, s. 70
  • 2018, c. 27, s. 69
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