Excise Act, 2001
Marginal note:No refund — exportation
180 Subject to this Act, the duty paid on any tobacco product, cannabis product or alcohol entered into the duty-paid market shall not be refunded on the exportation of the tobacco product, cannabis product or alcohol.
- 2002, c. 22, s. 180
- 2018, c. 12, s. 75
- Date modified: