Excise Act, 2001 — E-14.1 32
Unlawful possession or sale of tobacco products 32 (1) No person shall sell, offer for sale or have in their possession a tobacco product unless it is stamped. Exceptions — possession (2) Subsection (1) does not apply to the possession of a tobacco product by (a) a tobacco licensee at the place of manufacture of the product; (a.1) in the case of manufactured tobacco or cigars, a tobacco licensee who manufactured the tobacco or cigars, at their excise warehouse; (b) in the case of cigars or imported manufactured tobacco, an excise warehouse licensee at the excise warehouse of the licensee; (c) in the case of manufactured tobacco or cigars, a special excise warehouse licensee at the special excise warehouse of the licensee, if the licensee is permitted under this Act to distribute the tobacco or cigars; (d) in the case of an imported tobacco product, a prescribed person who is transporting the product under prescribed circumstances and conditions; (d.1) in the case of manufactured tobacco or cigars manufactured in Canada, a prescribed person who is transporting the tobacco or cigars under prescribed circumstances and conditions; (e) in the case of an imported tobacco product, a sufferance warehouse licensee in their sufferance warehouse; (e.1) in the case of imported manufactured tobacco or cigars, a customs bonded warehouse licensee in their customs bonded warehouse; (f) in the case of cigars, a duty free shop licensee in their duty free shop; (g) in the case of imported manufactured tobacco, a duty free shop licensee in their duty free shop if the licensee holds a licence issued under section 22; (h) in the case of manufactured tobacco or cigars, an accredited representative for their personal or official use; (i) in the case of cigars or imported manufactured tobacco, a person as ships’ stores if the acquisition and possession of the product by that person are in accordance with the Ships’ Stores Regulations ; (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or (k) in the case of manufactured tobacco or cigars, an individual who has manufactured the tobacco or cigars in accordance with subsection 25(3). Exceptions — sale or offer for sale (3) Subsection (1) does not apply where (a) a tobacco licensee sells or offers to sell manufactured tobacco or cigars that are exported by the licensee in accordance with this Act; (b) a tobacco licensee sells or offers to sell (i) manufactured tobacco or cigars to a special excise warehouse licensee, if the special excise warehouse licensee is permitted under this Act to distribute the tobacco or cigars, (ii) manufactured tobacco or cigars to an accredited representative for their personal or official use, (iii) cigars to an excise warehouse licensee for delivery as ships’ stores in accordance with the Ships’ Stores Regulations , (iv) cigars to a duty free shop for sale or offer for sale in accordance with the Customs Act , or (v) cigars as ships’ stores in accordance with the Ships’ Stores Regulations ; (c) a special excise warehouse licensee sells or offers to sell manufactured tobacco or cigars to an accredited representative for their personal or official use, if the licensee is permitted under this Act to distribute the tobacco or cigars; (d) an excise warehouse licensee sells or offers to sell (i) imported manufactured tobacco or cigars that are exported by the licensee in accordance with this Act, (ii) imported manufactured tobacco or cigars to an accredited representative for their personal or official use or to a duty free shop, or (iii) cigars or imported manufactured tobacco as ships’ stores in accordance with the Ships’ Stores Regulations ; (e) a duty free shop licensee sells or offers to sell cigars in accordance with the Customs Act ; (f) a duty free shop licensee who holds a licence issued under section 22 sells or offers to sell imported manufactured tobacco in accordance with the Customs Act ; (g) a cust