Marginal note:Unlawful possession or sale of tobacco products
32 (1) No person shall sell, offer for sale or have in their possession a tobacco product unless it is stamped.
Marginal note:Exceptions — possession
(2) Subsection (1) does not apply to the possession of a tobacco product by
(a) a tobacco licensee at the place of manufacture of the product or at the excise warehouse of the licensee;
(b) in the case of cigars or imported manufactured tobacco, an excise warehouse licensee at the excise warehouse of the licensee;
(c) a special excise warehouse licensee at the special excise warehouse of the licensee, if the tobacco product is one that the licensee is permitted under this Act to distribute;
(d) a prescribed person who is transporting the product under prescribed circumstances and conditions;
(e) in the case of an imported tobacco product, a customs bonded warehouse licensee or a sufferance warehouse licensee in their warehouse;
(f) in the case of cigars, a duty free shop licensee in their duty free shop;
(g) in the case of imported manufactured tobacco, a duty free shop licensee in their duty free shop if the licensee holds a licence issued under section 22;
(h) an accredited representative for their personal or official use;
(i) in the case of cigars or imported manufactured tobacco, a person as ships’ stores if the acquisition and possession of the product by that person are in accordance with the Ships’ Stores Regulations;
(j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or
(k) an individual who has manufactured the product in accordance with subsection 25(3).
Marginal note:Exceptions — sale or offer for sale
(3) Subsection (1) does not apply where
(a) a tobacco licensee sells or offers to sell a tobacco product that is exported by the licensee in accordance with this Act;
(b) a tobacco licensee sells or offers to sell
(i) a tobacco product to a special excise warehouse licensee, if the product is one that the special excise warehouse licensee is permitted under this Act to distribute,
(ii) a tobacco product to an accredited representative for their personal or official use,
(iii) cigars to an excise warehouse licensee for delivery as ships’ stores in accordance with the Ships’ Stores Regulations,
(iv) cigars to a duty free shop for sale or offer for sale in accordance with the Customs Act, or
(v) cigars as ships’ stores in accordance with the Ships’ Stores Regulations;
(c) a special excise warehouse licensee sells or offers to sell a tobacco product to an accredited representative for their personal or official use, if the product is one that the licensee is permitted under this Act to distribute;
(d) an excise warehouse licensee sells or offers to sell
(i) an imported tobacco product that is exported by the licensee in accordance with this Act,
(ii) an imported tobacco product to an accredited representative for their personal or official use or to a duty free shop, or
(iii) cigars or imported manufactured tobacco as ships’ stores in accordance with the Ships’ Stores Regulations;
(e) a duty free shop licensee sells or offers to sell cigars in accordance with the Customs Act;
(f) a duty free shop licensee who holds a licence issued under section 22 sells or offers to sell imported manufactured tobacco in accordance with the Customs Act;
(g) a customs bonded warehouse licensee sells or offers to sell an imported tobacco product that is exported by the licensee in accordance with this Act;
(h) a customs bonded warehouse licensee sells or offers to sell an imported tobacco product
(i) to an accredited representative for their personal or official use,
(ii) to a duty free shop for sale or offer for sale in accordance with the Customs Act, or
(iii) as ships’ stores in accordance with the Ships’ Stores Regulations; and
(i) a person sells or offers for sale cigars or imported manufactured tobacco as ships’ stores in accordance with the Ships’ Stores Regulations.
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