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Excise Act, 2001

Version of section 181.1 from 2007-06-22 to 2018-06-20:


Marginal note:Destroyed imported manufactured tobacco

 The Minister may refund to a duty free shop licensee the special duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed.

  • 2007, c. 18, s. 110
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