Marginal note:Removal of imported tobacco product
51 (1) No person shall remove an imported tobacco product from an excise warehouse.
Marginal note:Exception
(2) Subject to the regulations, an imported tobacco product may be removed from an excise warehouse
(a) for delivery to another excise warehouse;
(b) for delivery to an accredited representative for their personal or official use;
(c) for delivery as ships’ stores, in accordance with the Ships’ Stores Regulations;
(d) for delivery to a duty free shop for sale or offer for sale in accordance with the Customs Act; or
(e) for export in accordance with this Act by the excise warehouse licensee.
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