Regulations Respecting the Possession of Non-duty-paid Packaged Alcohol (SOR/2003-205)

Non-duty-paid Packaged Alcohol

1 For the purposes of subparagraphs 88(2)(a)(iv), (c)(ii) and (d)(ii) of the Excise Act, 2001, a person may possess non-duty-paid packaged alcohol if

• (a) the person is authorized by an officer under section 19 of the Customs Act to transport non-duty-paid packaged alcohol that has been reported under section 12 of that Act and is acting in accordance with that authorization; or

• (b) the person has in their possession documentation that provides evidence that the person is transporting the alcohol on behalf of

  • (i) an excise warehouse licensee,

  • (ii) a licensed user,

  • (iii) a registered user,

  • (iv) a duty free shop licensee,

  • (v) any person, if the alcohol is designated as ships’ stores under the Ships’ Stores Regulations, or

  • (vi) an accredited representative.

Non-duty-paid, Marked Special Container of Alcohol

2 For the purposes of paragraph 88(3)(b) of the Excise Act, 2001, a person may possess a non-duty-paid marked special container of alcohol if the person

• (a) is authorized by an officer under section 19 of the Customs Act to transport a non-duty-paid marked special container of alcohol reported under section 12 of that Act and is acting in accordance with that authorization; or

• (b) has in their possession documentation that provides evidence that the person is transporting the special container on behalf of

  • (i) an excise warehouse licensee, or

  • (ii) a registered user.

Coming into Force

3 These Regulations take effect on July 1, 2003.