Government of Canada / Gouvernement du Canada
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Excise Act, 2001

Version of section 51 from 2003-01-01 to 2007-06-21:

Marginal note:Removal of imported tobacco product

  •  (1) No person shall remove an imported tobacco product from an excise warehouse.

  • Marginal note:Exception

    (2) Subject to the regulations, an imported tobacco product may be removed from an excise warehouse

    • (a) for delivery to another excise warehouse;

    • (b) for delivery to an accredited representative for their personal or official use;

    • (c) for delivery as ships’ stores, in accordance with the Ships’ Stores Regulations;

    • (d) for delivery to a duty free shop for sale or offer for sale in accordance with the Customs Act; or

    • (e) for export in accordance with this Act by the excise warehouse licensee.

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