Excise Act — E-14 239.1
Absence of stamps to be notice 239.1 (1) The absence of the proper tobacco stamp or cigar stamp required by this Act and the ministerial regulations to be impressed on, printed on, marked on, indented into or affixed to any cigarette or cigar or any package, carton, box, crate or other container of manufactured tobacco or cigars sold, offered for sale, kept for sale or found in the possession of any person is notice to all persons that (a) in the case of manufactured tobacco or cigars manufactured in Canada, the duties of excise and excise tax imposed on the manufactured tobacco or cigars have not been paid; and (b) in the case of manufactured tobacco or cigars imported into Canada, the additional customs duty imposed on the manufactured tobacco or cigars under the Customs Act and the Customs Tariff and the excise tax imposed on the manufactured tobacco or cigars have not been paid. Tobacco or cigars to be forfeited (2) Manufactured tobacco or cigars that are not put up in packages and stamped with tobacco stamps or cigar stamps as required by this Act and the ministerial regulations and that are (a) sold or offered for sale, other than (i) in the case of manufactured tobacco, by a licensed tobacco manufacturer for export from Canada in accordance with this Act and the ministerial regulations, (i.1) in the case of cigars, by a licensed cigar manufacturer (A) for export from Canada in accordance with this Act and the ministerial regulations, or (B) as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act , (ii) by a person who has a licence for a bonding warehouse granted under paragraph 50(1)(c), (iii) by a person licensed under the Customs Tariff to operate a bonded warehouse, where (A) the cigars were manufactured in Canada and are sold or offered for sale as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act , or (B) the manufactured tobacco or cigars were imported and are, in accordance with this Act, the Customs Tariff and the Customs Act , sold or offered for sale to an accredited representative, to a duty free shop licensed under the Customs Act , as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act , to an operator of a bonded warehouse licensed under the Customs Tariff or for export, or (iv) by a person licensed under the Customs Act to operate a duty free shop, if (A) the manufactured tobacco was imported and is sold or offered for sale in accordance with that Act to a person about to leave Canada, or (B) the cigars are sold or offered for sale in accordance with that Act to a person about to leave Canada, (b) found in the possession of any person, other than (i) in the possession of a licensed tobacco manufacturer or licensed cigar manufacturer, in the manufactory of that manufacturer, (ii) in the possession of a person who has a licence for a bonding warehouse granted under paragraph 50(1)(c), in that bonding warehouse, (iii) while the manufactured tobacco or cigars are in transit in accordance with ministerial regulations after having been removed in bond under ministerial regulations, (iv) in the case of cigars or imported manufactured tobacco, in the possession of a person licensed under the Customs Tariff to operate a bonded warehouse or under the Customs Act to operate a sufferance warehouse or duty free shop in that warehouse or duty free shop, (v) in the possession of a person who is an accredited representative for the personal or official use of that person, (vi) in the case of cigars or imported manufactured tobacco, in the possession of a person as ships’ stores, if the acquisition and possession of the cigars or manufactured tobacco by that person are in accordance with the regulations made under the Customs Act , the Customs Tariff and the Excise Tax Act , or (vii) in such quantities as may be prescribed by ministerial regulations, where (A) the manufact