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Excise Act, 2001

Version of section 32 from 2003-01-01 to 2007-06-21:


Marginal note:Unlawful possession or sale of tobacco products

  •  (1) No person shall sell, offer for sale or have in their possession a tobacco product unless it is stamped.

  • Marginal note:Exceptions — possession

    (2) Subsection (1) does not apply to the possession of a tobacco product by

    • (a) a tobacco licensee at the place of manufacture of the product or at the excise warehouse of the licensee;

    • (b) in the case of cigars or imported manufactured tobacco, an excise warehouse licensee at the excise warehouse of the licensee;

    • (c) a special excise warehouse licensee at the special excise warehouse of the licensee, if the tobacco product is one that the licensee is permitted under this Act to distribute;

    • (d) a prescribed person who is transporting the product under prescribed circumstances and conditions;

    • (e) in the case of an imported tobacco product, a customs bonded warehouse licensee or a sufferance warehouse licensee in their warehouse;

    • (f) in the case of cigars, a duty free shop licensee in their duty free shop;

    • (g) in the case of imported manufactured tobacco, a duty free shop licensee in their duty free shop if the licensee holds a licence issued under section 22;

    • (h) an accredited representative for their personal or official use;

    • (i) in the case of cigars or imported manufactured tobacco, a person as ships’ stores if the acquisition and possession of the product by that person are in accordance with the Ships’ Stores Regulations;

    • (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or

    • (k) an individual who has manufactured the product in accordance with subsection 25(3).

  • Marginal note:Exceptions — sale or offer for sale

    (3) Subsection (1) does not apply where

    • (a) a tobacco licensee sells or offers to sell a tobacco product that is exported by the licensee in accordance with this Act;

    • (b) a tobacco licensee sells or offers to sell

      • (i) a tobacco product to a special excise warehouse licensee, if the product is one that the special excise warehouse licensee is permitted under this Act to distribute,

      • (ii) a tobacco product to an accredited representative for their personal or official use,

      • (iii) cigars to an excise warehouse licensee for delivery as ships’ stores in accordance with the Ships’ Stores Regulations,

      • (iv) cigars to a duty free shop for sale or offer for sale in accordance with the Customs Act, or

      • (v) cigars as ships’ stores in accordance with the Ships’ Stores Regulations;

    • (c) a special excise warehouse licensee sells or offers to sell a tobacco product to an accredited representative for their personal or official use, if the product is one that the licensee is permitted under this Act to distribute;

    • (d) an excise warehouse licensee sells or offers to sell

      • (i) an imported tobacco product that is exported by the licensee in accordance with this Act,

      • (ii) an imported tobacco product to an accredited representative for their personal or official use or to a duty free shop, or

      • (iii) cigars or imported manufactured tobacco as ships’ stores in accordance with the Ships’ Stores Regulations;

    • (e) a duty free shop licensee sells or offers to sell cigars in accordance with the Customs Act;

    • (f) a duty free shop licensee who holds a licence issued under section 22 sells or offers to sell imported manufactured tobacco in accordance with the Customs Act;

    • (g) a customs bonded warehouse licensee sells or offers to sell an imported tobacco product that is exported by the licensee in accordance with this Act;

    • (h) a customs bonded warehouse licensee sells or offers to sell an imported tobacco product

      • (i) to an accredited representative for their personal or official use,

      • (ii) to a duty free shop for sale or offer for sale in accordance with the Customs Act, or

      • (iii) as ships’ stores in accordance with the Ships’ Stores Regulations; and

    • (i) a person sells or offers for sale cigars or imported manufactured tobacco as ships’ stores in accordance with the Ships’ Stores Regulations.

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