Marginal note:Special duty on imported manufactured tobacco delivered to duty free shop
53 (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: