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Excise Act, 2001

Version of section 28 from 2007-06-22 to 2024-04-01:


Marginal note:Unlawful removal

  •  (1) Except as permitted under section 40, no person shall remove raw leaf tobacco or a tobacco product from the premises of a tobacco licensee unless the tobacco or product is packaged and

    • (a) if the product is intended for the duty-paid market, it is stamped; or

    • (b) if the product is not intended for the duty-paid market, all tobacco markings that are required under this Act to be printed on or affixed to its container are so printed or affixed.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to a tobacco licensee who removes from their premises

    • (a) raw leaf tobacco for

      • (i) return to a licensed tobacco dealer or a tobacco grower,

      • (ii) delivery to another tobacco licensee, or

      • (iii) export; or

    • (b) partially manufactured tobacco for delivery to another tobacco licensee or for export.

  • 2002, c. 22, s. 28
  • 2007, c. 18, s. 75

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