Excise Act, 2001
Marginal note:Special duty on imported manufactured tobacco delivered to duty free shop
53 (1) A special duty is imposed on imported manufactured tobacco that is delivered to a duty free shop at the rates set out in section 1 of Schedule 3.
Marginal note:When and by whom duty is payable
(2) The special duty is payable at the time of delivery and is payable by the duty free shop licensee.
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