Excise Act, 2001
Marginal note:Destroyed imported manufactured tobacco
181.1 The Minister may refund to a duty free shop licensee the special duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed.
- 2007, c. 18, s. 110
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