Marginal note:Non-compliant imports
39. If an imported tobacco product or imported raw leaf tobacco intended for the duty-paid market is not stamped when it is reported under the Customs Act, it shall be placed in a sufferance warehouse for the purpose of being stamped.
Marginal note:Removal of raw leaf tobacco or waste tobacco
40. (1) No person other than a tobacco licensee shall remove raw leaf tobacco or tobacco that is waste from the premises of the licensee.
Marginal note:Removal requirements
(2) If raw leaf tobacco or tobacco that is waste is removed from the premises of a tobacco licensee, the licensee shall deal with the tobacco in the manner authorized by the Minister.
Marginal note:Re-working or destruction of tobacco
41. (1) A tobacco licensee may re-work or destroy a tobacco product in the manner authorized by the Minister.
Marginal note:Importation for re-working or destruction
(2) The Minister may authorize a tobacco licensee to import any manufactured tobacco or cigars manufactured in Canada by the licensee for re-working or destruction by the licensee in accordance with subsection (1).
- 2002, c. 22, s. 41;
- 2007, c. 18, s. 83.
Duty on Tobacco
42. (1) Duty is imposed on tobacco products manufactured in Canada or imported and on imported raw leaf tobacco at the rates set out in Schedule 1 and is payable
(a) in the case of tobacco products manufactured in Canada, by the tobacco licensee who manufactured the tobacco products, at the time they are packaged; and
(b) in the case of imported tobacco products or raw leaf tobacco, by the importer, owner or other person who is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or who would be liable to pay that duty on the tobacco or products if they were subject to that duty.
Marginal note:Imported partially manufactured tobacco
(2) The following rules apply to partially manufactured tobacco that is imported by a tobacco licensee for further manufacture:
(a) for the purposes of this Act, the tobacco is deemed to be manufactured in Canada by the licensee; and
(b) paragraph (1)(a) applies to the tobacco and paragraph (1)(b) and section 44 do not apply.
Marginal note:Additional duty on cigars
43. In addition to the duty imposed under section 42, duty is imposed on cigars at the rates set out in Schedule 2 and is payable
(a) in the case of cigars manufactured and sold in Canada, by the tobacco licensee who manufactured the cigars, at the time of their delivery to a purchaser; and
(b) in the case of imported cigars, by the importer, owner or other person who is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or who would be liable to pay that duty on the cigars if they were subject to that duty.
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