Excise Act, 2001
Version of section 53 from 2008-06-18 to 2014-06-18:
Marginal note:Special duty on imported manufactured tobacco delivered to duty free shop
Marginal note:When and by whom duty is payable
(2) The special duty is payable at the time of delivery and is payable by the duty free shop licensee.
- 2002, c. 22, s. 53
- 2008, c. 28, s. 56
- Date modified: