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Excise Act, 2001

Version of section 68 from 2005-12-12 to 2024-10-30:


Marginal note:Availability and sampling of imported DA and SDA

  •  (1) Any person who imports a product that is reported under the Customs Act as being denatured alcohol or specially denatured alcohol shall make the product available for sampling and the product is required to be sampled by the Minister of Public Safety and Emergency Preparedness before it is released under that Act.

  • Marginal note:Testing

    (2) The samples must be tested to verify that the product is denatured alcohol or specially denatured alcohol.

  • Marginal note:Minister may waive

    (3) The Minister of Public Safety and Emergency Preparedness may at any time waive the requirement to sample an imported product under subsection (1).

  • Marginal note:Fees

    (4) The Minister of Public Safety and Emergency Preparedness may fix fees to be paid by the importer of the product but those fees must not exceed an amount determined by that Minister to be the costs to Her Majesty in respect of the sampling and testing.

  • 2002, c. 22, s. 68
  • 2005, c. 38, ss. 94, 145

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