Excise Act, 2001
Marginal note:Availability and sampling of imported DA and SDA
68 (1) Any person who imports a product that is reported under the Customs Act as being denatured alcohol or specially denatured alcohol shall make the product available for sampling and the product is required to be sampled by the Minister before it is released under that Act.
(2) The samples must be tested to verify that the product is denatured alcohol or specially denatured alcohol.
Marginal note:Minister may waive
(3) The Minister may at any time waive the requirement to sample an imported product under subsection (1).
(4) The Minister may fix fees to be paid by the importer of the product but those fees must not exceed an amount determined by the Minister to be the costs to Her Majesty in respect of the sampling and testing.
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