Excise Act, 2001
Marginal note:Special duty on imported manufactured tobacco delivered to duty free shop
53 (1) A special duty is imposed, at the rates set out in section 1 of Schedule 3, on imported manufactured tobacco that is delivered to a duty free shop and that is not stamped.
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.
- 2002, c. 22, s. 53
- 2008, c. 28, s. 56
- Date modified: