Excise Act, 2001 — E-14.1 50
Definitions 50 (1) The definitions in this subsection apply in this section. Canadian manufactured tobacco means manufactured tobacco that is manufactured in Canada but does not include partially manufactured tobacco or foreign brand tobacco. ( tabac fabriqué canadien ) foreign brand tobacco means manufactured tobacco in respect of which the special duty imposed under section 56 is relieved because of section 58. ( tabac de marque étrangère ) Categories of Canadian manufactured tobacco (2) For the purposes of subsection (5), each of the following constitutes a category of Canadian manufactured tobacco: (a) cigarettes; (b) tobacco sticks; and (c) manufactured tobacco other than cigarettes and tobacco sticks. Prohibition on removal (3) No person shall remove from an excise warehouse or a special excise warehouse manufactured tobacco or cigars manufactured in Canada. Exception for Canadian manufactured tobacco (4) Subject to the regulations, Canadian manufactured tobacco may be removed from the excise warehouse of the tobacco licensee who manufactured it only if it is (a) for export by the licensee in accordance with subsection (5) and not for delivery to a foreign duty free shop or as foreign ships’ stores; (b) for delivery to the special excise warehouse of a special excise warehouse licensee, if the special excise warehouse licensee is permitted under this Act to distribute the Canadian manufactured tobacco; or (c) for delivery to an accredited representative for their personal or official use. Maximum quantity permitted to be exported from excise warehouse (5) A tobacco licensee shall not, at a particular time in a calendar year, remove a particular quantity of a category of Canadian manufactured tobacco from the licensee’s excise warehouse for export if the total quantity of that category removed in the year up to that time by the licensee from the warehouse for export, plus the particular quantity, exceeds 1.5% of the total quantity of that category manufactured by the licensee in the preceding calendar year. Quantities to be excluded for the purposes of subsection (5) (6) In subsection (5), the total quantity of a category of Canadian manufactured tobacco manufactured by a licensee in the preceding calendar year does not include any quantity of that category that was exported by the licensee for delivery to a foreign duty free shop or as foreign ships’ stores. Exception for cigars (7) Subject to the regulations, cigars manufactured in Canada may be removed from the excise warehouse of the tobacco licensee who manufactured them only if they are (a) for export by the licensee in accordance with this Act; (b) for delivery to the special excise warehouse of a special excise warehouse licensee, if the special excise warehouse licensee is permitted under this Act to distribute the cigars; (c) for delivery to an accredited representative for their personal or official use; (d) for delivery as ships’ stores in accordance with the Ships’ Stores Regulations ; (e) for delivery to another excise warehouse, if the excise warehouse licensee of the other excise warehouse certifies in the prescribed form to the tobacco licensee that the cigars are for delivery as ships’ stores in accordance with the Ships’ Stores Regulations ; or (f) for delivery to a duty free shop for sale or offer for sale in accordance with the Customs Act . Exception for partially manufactured tobacco or foreign brand tobacco (8) Subject to the regulations, partially manufactured tobacco or foreign brand tobacco may be removed from the excise warehouse of the tobacco licensee who manufactured it only if it is exported by the licensee and not for delivery to a foreign duty free shop or as foreign ships’ stores. Removal from warehouse — ships’ stores (9) Subject to the regulations, cigars manufactured in Canada may be removed from an excise warehouse referred to in paragraph (7)(e) for delivery as ships’ stores in accordance with the Ships’ Stores Regulations . Removal