Excise Act, 2001
Marginal note:Return of tobacco products
21 (1) If a person ceases to be authorized by a tobacco licensee to distribute to an accredited representative a tobacco product manufactured by the tobacco licensee,
(a) the person shall immediately return the tobacco product of that licensee that is stored in the person’s special excise warehouse to the excise warehouse of the tobacco licensee; and
(b) the tobacco licensee shall immediately notify the Minister in writing that the person has ceased to be so authorized.
(2) The Minister shall cancel the special excise warehouse licence of the person if the person is no longer authorized by any tobacco licensee to distribute to an accredited representative a tobacco product.
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