Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Act, 2001

Version of section 28 from 2003-01-01 to 2007-06-21:


Marginal note:Unlawful removal

  •  (1) Except as permitted under section 40, no person shall remove raw leaf tobacco or a tobacco product from the premises of a tobacco licensee unless the tobacco or product is packaged and

    • (a) if the product is intended for the duty-paid market, it is stamped; or

    • (b) if the product is not intended for the duty-paid market, all tobacco markings that are required under this Act to be printed on or affixed to its container are so printed or affixed.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to a tobacco licensee who removes from their premises

    • (a) raw leaf tobacco for return to a tobacco grower, for delivery to another tobacco licensee or for export; or

    • (b) partially manufactured tobacco for delivery to another tobacco licensee or for export.


Date modified: