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


Excise Act, 2001

Version of section 53 from 2003-01-01 to 2008-06-17:

Marginal note:Special duty on imported manufactured tobacco delivered to duty free shop

  •  (1) A special duty is imposed on imported manufactured tobacco that is delivered to a duty free shop at the rates set out in section 1 of Schedule 3.

  • Marginal note:When and by whom duty is payable

    (2) The special duty is payable at the time of delivery and is payable by the duty free shop licensee.

Date modified: