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Excise Act, 2001

Version of section 66 from 2007-06-22 to 2024-10-30:


Marginal note:Application — in-transit and transhipped alcohol

 Sections 67 to 72, 75, 76, 80, 85, 88, 97 to 100 and 102 do not apply to imported alcohol or specially denatured alcohol that is, in accordance with the Customs Act, the Customs Tariff and the regulations made under those Acts,

  • (a) transported by a customs bonded carrier from a place outside Canada to another place outside Canada;

  • (b) stored in a customs bonded warehouse or sufferance warehouse for subsequent delivery to a place outside Canada; or

  • (c) transported by a customs bonded carrier

    • (i) from a place outside Canada to a customs bonded warehouse or a sufferance warehouse for subsequent delivery to a place outside Canada, or

    • (ii) from a customs bonded warehouse or a sufferance warehouse to a place outside Canada.

  • 2002, c. 22, s. 66
  • 2007, c. 18, s. 92

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