Marginal note:Imposition
42 (1) Duty is imposed on tobacco products manufactured in Canada or imported and on imported raw leaf tobacco at the rates set out in Schedule 1 and is payable
(a) in the case of tobacco products manufactured in Canada, by the tobacco licensee who manufactured the tobacco products, at the time they are packaged; and
(b) in the case of imported tobacco products or raw leaf tobacco, by the importer, owner or other person who is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or who would be liable to pay that duty on the tobacco or products if they were subject to that duty.
Marginal note:Imported partially manufactured tobacco
(2) The following rules apply to partially manufactured tobacco that is imported by a tobacco licensee for further manufacture:
(a) for the purposes of this Act, the tobacco is deemed to be manufactured in Canada by the licensee; and
(b) paragraph (1)(a) applies to the tobacco and paragraph (1)(b) and section 44 do not apply.
- Date modified: