Excise Act, 2001
Marginal note:Unlawful removal
28 (1) Except as permitted under section 40, no person shall remove raw leaf tobacco or a tobacco product from the premises of a tobacco licensee unless the tobacco or product is packaged and
(a) if the product is intended for the duty-paid market, it is stamped; or
(b) if the product is not intended for the duty-paid market, all tobacco markings that are required under this Act to be printed on or affixed to its container are so printed or affixed.
(2) Subsection (1) does not apply to a tobacco licensee who removes from their premises
(a) raw leaf tobacco for return to a tobacco grower, for delivery to another tobacco licensee or for export; or
(b) partially manufactured tobacco for delivery to another tobacco licensee or for export.
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