Excise Act, 2001 (S.C. 2002, c. 22)
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Assented to 2002-06-13
PART 8TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS
Consequential and Related Amendments
R.S., c. 1 (2nd Supp.)Customs Act
Marginal note:1993, c. 25, s. 89
344. Subsection 163.3(1) of the Act is replaced by the following:
Marginal note:Part XII.2 of Criminal Code applicable
163.3 (1) Sections 462.3 and 462.32 to 462.5 of the Criminal Code apply, with any modifications that the circumstances require, in respect of proceedings for an offence contrary to section 153 or under section 159, in relation to spirits, wine or tobacco products, or under section 163.1 or 163.2.
R.S., c. C-53Customs and Excise Offshore Application Act
Marginal note:R.S., c. 1 (2nd Supp.), s. 213(3) (Sch. III, s. 2)
345. The portion of the definition “federal customs laws” in subsection 2(1) of the Customs and Excise Offshore Application Act after paragraph (c) is replaced by the following:
that relate to customs or excise, whether those Acts, regulations or rules come into force before or after June 30, 1983 and, for greater certainty but without restricting the generality of the foregoing, includes the following Acts, namely, the Customs Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Export and Import Permits Act, the Importation of Intoxicating Liquors Act and the Special Import Measures Act;
1997, c. 36Customs Tariff
Marginal note:2001, c. 16, s. 3(1)
346. Section 21 of the Customs Tariff is replaced by the following:
Marginal note:Definitions
21. The definitions in this section apply in sections 21.1 to 21.3.
“beer” or “malt liquor”
« bière »ou« liqueur de malt »
“beer” or “malt liquor” means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.90.10, heading No. 22.03 or tariff item No. 2206.00.80 or 2206.00.91, that is classified under that heading or tariff item or with the container in which it is imported.
“bulk”
« en vrac »
“bulk” has the same meaning as in section 2 of the Excise Act, 2001.
“excise warehouse”
« entrepôt d’accise »
“excise warehouse” has the same meaning as in section 2 of the Excise Act, 2001.
“excise warehouse licensee”
« exploitant agréé d’entrepôt d’accise »
“excise warehouse licensee” has the same meaning as in section 2 of the Excise Act, 2001.
“licensed user”
« utilisateur agréé »
“licensed user” has the same meaning as in section 2 of the Excise Act, 2001.
“packaged”
« emballé »
“packaged” has the same meaning as in section 2 of the Excise Act, 2001.
“specified premises”
« local déterminé »
“specified premises” has the same meaning as in section 2 of the Excise Act, 2001.
“spirits”
« spiritueux »
“spirits” means spirits, as defined in section 2 of the Excise Act, 2001,
(a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported; or
(b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported.
“wine”
« vin »
“wine” means wine, as defined in section 2 of the Excise Act, 2001, of heading No. 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72, 2206.00.80, 2206.00.91 or 2206.00.93, that is classified under that heading or with the container in which it is imported.
Marginal note:Additional duty on bulk spirits
21.1 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on bulk spirits, at the time they are imported, an additional duty equal to the duty that would be imposed on the spirits under section 122 of the Excise Act, 2001 if the spirits had been produced in Canada.
Marginal note:Duty payable under Excise Act, 2001
(2) The duty levied on bulk spirits shall be paid and collected under the Excise Act, 2001, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duty were duty imposed on the spirits under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.
Marginal note:Limitation
(3) Despite subsection (2) and the Excise Act, 2001, the person who is liable for duty imposed under subsection (1) in respect of bulk spirits that have not been released under the Customs Act is the person who is liable to pay duties under the Customs Act.
Marginal note:Additional duty on packaged spirits
21.2 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged spirits, at the time they are imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on them under section 122 or 123 of the Excise Act, 2001 if they had been produced and packaged in Canada.
Marginal note:Additional duty on packaged wine
(2) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged wine, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on it under section 135 of the Excise Act, 2001 if it had been packaged in Canada.
Marginal note:Goods entered into warehouse or premises
(3) If, immediately after being released under the Customs Act, packaged spirits or wine is entered into the excise warehouse of the excise warehouse licensee or the specified premises of the licensed user who imported the spirits or wine, the duty levied on the spirits or wine under subsection (1) or (2) shall be paid and collected under the Excise Act, 2001. Interest and penalties shall be imposed, calculated, paid and collected under the Excise Act, 2001 as if the duty were imposed under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.
Marginal note:Additional duty on beer
21.3 In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on beer or malt liquor, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be levied on it under section 170 of the Excise Act if it had been manufactured or produced in Canada.
347. The definition “duties” in section 80 of the Act is replaced by the following:
“duties”
« droits »
“duties”, other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax.
Marginal note:2001, c. 16, s. 4(1)
348. Paragraph 83(a) of the Act is replaced by the following:
(a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under section 54 of the Excise Act, 2001, be reduced by the quantity of alcoholic beverages and tobacco up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be;
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