Marginal note:Removal of imported tobacco
51 (1) No person shall remove imported manufactured tobacco or cigars from an excise warehouse.
Marginal note:Exception
(2) Subject to the regulations, imported manufactured tobacco or cigars may be removed from an excise warehouse
(a) for delivery to another excise warehouse;
(b) for delivery to an accredited representative for their personal or official use;
(c) for delivery as ships’ stores, in accordance with the Ships’ Stores Regulations;
(d) for delivery to a duty free shop for sale or offer for sale in accordance with the Customs Act; or
(e) for export in accordance with this Act by the excise warehouse licensee.
- 2002, c. 22, s. 51
- 2007, c. 18, s. 86
- Date modified: