Excise Act, 2001

Marginal note:Prohibition — possession

• 88 (1) No person shall possess non-duty-paid packaged alcohol.

• Marginal note:Exception

  (2) Non-duty-paid packaged alcohol, other than alcohol in a marked special container,

  • (a) that is packaged by an alcohol licensee or imported by an excise warehouse licensee may be possessed by

    • (i) an excise warehouse licensee in their excise warehouse,

    • (ii) a licensed user in their specified premises,

    • (iii) a registered user for use in accordance with their registration,

    • (iv) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions,

    • (v) a duty free shop licensee, in their duty free shop,

    • (vi) an accredited representative, for their personal or official use, or

    • (vii) a person as ships’ stores, if the acquisition and possession of the alcohol by that person are in accordance with the Ships’ Stores Regulations;

  • (b) that is imported may be possessed by a sufferance warehouse licensee, in their sufferance warehouse;

  • (c) that is imported by a licensed user may be possessed by

    • (i) the licensed user in their specified premises, or

    • (ii) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

  • (d) that is imported by an accredited representative may be possessed by

    • (i) the accredited representative, for their personal or official use, or

    • (ii) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

  • (e) that is imported for sale in a duty free shop, for sale to an accredited representative or for use as ships’ stores, may be possessed by

    • (i) a customs bonded warehouse licensee, in their customs bonded warehouse,

    • (ii) a duty free shop licensee, in their duty free shop,

    • (iii) an accredited representative, for their personal or official use,

    • (iv) a customs bonded carrier in accordance with the Customs Act, or

    • (v) a person as ships’ stores, if the acquisition and possession of the alcohol by that person are in accordance with the Ships’ Stores Regulations;

  • (f) that is imported for supply to an air carrier that is licensed under section 69 or 73 of the Canada Transportation Act to operate an international air service may be possessed by a customs bonded warehouse licensee, in their customs bonded warehouse;

  • (g) that is imported by an individual in accordance with the Customs Act and the Customs Tariff for their personal use may be possessed by an individual;

  • (h) that is wine that is produced and packaged by an individual for their personal use may be possessed by an individual;

  • (i) that is wine referred to in paragraph 135(2)(a) or (b) may be possessed by any person; and

  • (j) that is wine produced or packaged by a wine licensee and removed from the excise warehouse of the licensee and that is to be provided free of charge to individuals as a sample consumed at the premises where the licensee produces or packages wine may be possessed by the licensee or those individuals at those premises.

• Marginal note:Exception — special containers

  (3) A non-duty-paid marked special container of alcohol may be possessed by

  • (a) an excise warehouse licensee in their excise warehouse;

  • (b) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

  • (c) in the case of an imported special container of alcohol, a sufferance warehouse licensee in their sufferance warehouse; or

  • (d) in the case of a special container of spirits that is marked for delivery to and use by a registered user, a registered user for use in accordance with their registration.