Excise Act, 2001
Marginal note:Removal of imported tobacco product
51 (1) No person shall remove an imported tobacco product from an excise warehouse.
(2) Subject to the regulations, an imported tobacco product 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.
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