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Customs Act

Version of section 142.1 from 2022-10-01 to 2024-02-06:


Marginal note:Dealing with abandoned or forfeited alcohol, etc.

  •  (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, a tobacco product or a vaping product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.

  • Marginal note:Dealing with abandoned or forfeited excise stamps

    (1.1) If an excise stamp is abandoned or finally forfeited under this Act, the Minister may destroy or otherwise deal with it.

  • Marginal note:Restriction

    (2) Subject to the regulations, the sale under subsection (1) of

    • (a) spirits or specially denatured alcohol may only be to a spirits licensee;

    • (b) wine may only be to a wine licensee;

    • (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee;

    • (c.1) a vaping product may only be to a vaping product licensee; and

    • (d) a restricted formulation may only be to a licensed user.

  • 2002, c. 22, s. 341
  • 2007, c. 18, s. 140
  • 2010, c. 12, s. 53
  • 2022, c. 10, s. 92

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