Duty Free Shop Regulations (SOR/86-1072)

• 15 (1) No intoxicating liquor shall be sold in a duty free shop in a province unless the licensee has obtained written approval to sell intoxicating liquor from the board, commission or agency that is authorized by the laws of the province to sell or to authorize the sale of intoxicating liquor in that province.

• (2) Unless a licensee has obtained written approval for the transfer from the board, commission or agency described in subsection (1), an intoxicating liquor shall not be transferred within the same province

  • (a) in the case of intoxicating liquors, from a duty free shop to another duty free shop;

  • (b) in the case of beer, from a duty free shop to a bonded warehouse; or

  • (c) in the case of wine or spirits,

    • (i) from a duty free shop to a bonded warehouse or an excise warehouse, or

    • (ii) from an excise warehouse to a duty free shop.

Receipt of Goods

• 16 (1) Every licensee shall, on the arrival of goods at the duty free shop in respect of which his licence was issued,

  • (a) acknowledge the receipt of the goods by

    • (i) endorsing the bill of lading, way-bill or other similar transportation document presented to him by the carrier, or

    • (ii) endorsing the document by which the licensee accounts for inventory.

  • (b) [Repealed, SOR/2019-259, s. 5]

• (2) Before any goods are taken into a duty free shop, the licensee must provide to the Minister any documents required under the Act or any of its regulations.

Provision of Information

17 [Repealed, SOR/2019-259, s. 6]

17.1 Every licensee that is a corporation must provide to the Minister, by means of the electronic system specified by the Minister, written notice 90 days before a proposed change in the beneficial ownership of the shares of a corporation referred to in subsection 3(3).

Transfer of Ownership of Goods

• 18 (1) Subject to subsections (2) to (4), the ownership of goods in a duty free shop may be transferred only by sale to persons who are about to leave Canada.

• (2) The ownership of goods in a duty free shop may be transferred to the person who sold them to the licensee, on condition that the goods are dealt with in accordance with the laws relating to customs and excise.

• (3) The ownership of goods in a duty free shop may be transferred to a person having a licence in respect of another duty free shop, on condition that the goods are dealt with in accordance with any law relating to customs and excise, and, in the case of intoxicating liquor, in accordance with section 15.

• (4) Where a licensee’s licence is about to expire or be cancelled and a new licensee is to be licensed to operate a duty free shop on the same premises as the premises of the licensee, the ownership of the goods in the duty free shop may be transferred to the proposed new licensee.

19 No licensee shall sell, give or in any other manner convey any tobacco product to a person under the age of eighteen years.