Excise Act, 2001

Marginal note:Duty not payable — bulk alcohol

• 145 (1) Duty is not payable on bulk alcohol

  • (a) taken for analysis by an alcohol licensee or a licensed user in a manner approved by the Minister;

  • (b) destroyed by an alcohol licensee or a licensed user in a manner approved by the Minister; or

  • (c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister.

• Marginal note:Duty not payable — packaged alcohol

  (2) Duty is not payable on non-duty-paid packaged alcohol

  • (a) taken for analysis by an excise warehouse licensee or a licensed user in a manner approved by the Minister;

  • (b) destroyed by an excise warehouse licensee or a licensed user in a manner approved by the Minister;

  • (c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister; or

  • (d) in the case of wine, taken for use by an excise warehouse licensee if that licensee is also the wine licensee who produced or packaged the wine and the wine is provided free of charge to individuals for consumption as a sample at the premises where the licensee produces or packages wine.

• Marginal note:No duty payable — alcohol taken for analysis or destroyed

  (3) Duty is not payable on bulk alcohol or non-duty-paid packaged alcohol that is taken for analysis or destroyed by the Minister.