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Excise Act, 2001

Version of section 180 from 2022-06-23 to 2024-10-30:


Marginal note:No refund — exportation

 Subject to this Act, the duty paid on any tobacco product, cannabis product, vaping product or alcohol entered into the duty-paid market shall not be refunded on the exportation of the tobacco product, cannabis product, vaping product or alcohol.

  • 2002, c. 22, s. 180
  • 2018, c. 12, s. 75
  • 2022, c. 10, s. 61

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