Marginal note:Duty not payable — packaged alcohol
147 (1) Duty is not payable on non-duty-paid packaged alcohol, other than alcohol contained in a marked special container, that is removed from an excise warehouse
(a) for delivery
(i) to an accredited representative for their personal or official use,
(ii) to a duty free shop for sale in accordance with the Customs Act,
(iii) to a registered user for use in accordance with their registration, or
(iv) as ships’ stores in accordance with the Ships’ Stores Regulations; or
(b) for export by the excise warehouse licensee in accordance with this Act.
Marginal note:Duty not payable — special container of spirits
(2) Duty is not payable on spirits contained in a marked special container that is removed from an excise warehouse
(a) for delivery to a registered user for use in accordance with their registration, if the container is marked for delivery to and use by a registered user; or
(b) for export by the excise warehouse licensee in accordance with this Act, if the container was imported.
Marginal note:Duty not payable — special container of wine
(3) Duty is not payable on wine imported in a marked special container that is removed from an excise warehouse for export by the excise warehouse licensee in accordance with this Act.
- Date modified: