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Excise Act, 2001

Version of section 53 from 2008-06-18 to 2014-06-18:

Marginal note:Special duty on imported manufactured tobacco delivered to duty free shop

  •  (1) A special duty is imposed, at the rates set out in section 1 of Schedule 3, on imported manufactured tobacco that is delivered to a duty free shop and that is not stamped.

  • Marginal note:When and by whom duty is payable

    (2) The special duty is payable at the time of delivery and is payable by the duty free shop licensee.

  • 2002, c. 22, s. 53
  • 2008, c. 28, s. 56

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