Authorized Possession

1 For the purposes of paragraph 32(2)(d) of the Excise Act, 2001, a person may possess tobacco products that are not stamped if

• (a) the person is authorized by an officer under section 19 of the Customs Act to transport tobacco products that have been reported under section 12 of that Act and is acting in accordance with that authorization; or

• (b) the person has in their possession documentation that provides evidence that the person is transporting the tobacco products on behalf of

  • (i) a tobacco licensee,

  • (ii) an excise warehouse licensee,

  • (iii) a special excise warehouse licensee,

  • (iv) a duty free shop licensee,

  • (v) any person, if the tobacco products are designated as ships’ stores under the Ships’ Stores Regulations, or

  • (vi) an accredited representative.

Coming into Force

2 These Regulations take effect on July 1, 2003.