Excise Act, 2001
Marginal note:Manufacturing tobacco product without a licence prohibited
Marginal note:Deemed manufacturer
(2) A person who, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the manufacture of a tobacco product is deemed to be manufacturing the tobacco product and the other person is deemed not to be manufacturing the tobacco product.
Marginal note:Exception — manufacturing for personal use
(3) An individual who is not a tobacco licensee may manufacture a tobacco product
(a) from packaged raw leaf tobacco or manufactured tobacco on which the duty has been paid, if the product is for their personal use; or
(b) from raw leaf tobacco grown on land on which the individual resides, if
(i) the product is for their personal use or that of the members of their family who reside with the individual and who are 18 years of age or older, and
(ii) the quantity of product manufactured in any year does not exceed 15 kg for the individual and each member of the individual’s family who resides with the individual and who is 18 years of age or older.
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