Excise Act, 2001

Marginal note:Diversion of black stock tobacco

• 236 (1) Every tobacco licensee or customs bonded warehouse licensee is liable to a penalty if manufactured tobacco on which duty was imposed under section 42 at a rate set out in paragraph 1(a), 2(a) or 3(a) of Schedule 1 is

  • (a) in the case of a tobacco licensee,

    • (i) delivered by the licensee other than to a duty free shop or customs bonded warehouse or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or

    • (ii) exported by the licensee other than for delivery to a foreign duty free shop or as foreign ships’ stores; or

  • (b) in the case of a customs bonded warehouse licensee, delivered by the licensee other than to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations.

• Marginal note:Amount of penalty

  (2) The amount of the penalty is equal to 200% of the total of

  • (a) the amount by which

    • (i) the duty that would have been imposed under section 42 on the tobacco if the applicable rate of duty had been the rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1

    exceeds

    • (ii) the duty that was imposed under section 42 on the tobacco, and

  • (b) the amount, if any, of special duty that was payable under paragraph 56(1)(b) in respect of the tobacco.