Hyperlaw

Provision

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(o) of the Excise Act, 2001 a, hereby makes the annexed Regulations Respecting the Possession of Non-duty-paid Packaged Alcohol. S.C. 2002, c. 22

Non-duty-paid Packaged Alcohol

s. 1

For the purposes of subparagraphs 88(2)(a)(iv), (c)(ii) and (d)(ii) of the Excise Act, 2001, a person may possess non-duty-paid packaged alcohol if

s. 1(a)

the person is authorized by an officer under section 19 of the Customs Act to transport non-duty-paid packaged alcohol that has been reported under section 12 of that Act and is acting in accordance with that authorization; or

s. 1(b)

the person has in their possession documentation that provides evidence that the person is transporting the alcohol on behalf of

s. 1(b)(i)

an excise warehouse licensee,

s. 1(b)(ii)

a licensed user,

s. 1(b)(iii)

a registered user,

s. 1(b)(iv)

a duty free shop licensee,

s. 1(b)(v)

any person, if the alcohol is designated as ships’ stores under the Ships’ Stores Regulations, or

s. 1(b)(vi)

an accredited representative.

Non-duty-paid, Marked Special Container of Alcohol

s. 2

For the purposes of paragraph 88(3)(b) of the Excise Act, 2001, a person may possess a non-duty-paid marked special container of alcohol if the person

s. 2(a)

is authorized by an officer under section 19 of the Customs Act to transport a non-duty-paid marked special container of alcohol reported under section 12 of that Act and is acting in accordance with that authorization; or

s. 2(b)

has in their possession documentation that provides evidence that the person is transporting the special container on behalf of

s. 2(b)(i)

an excise warehouse licensee, or

s. 2(b)(ii)

a registered user.

Coming into Force

s. 3

These Regulations take effect on July 1, 2003.