Excise Act, 2001

Marginal note:Issuance

• 14 (1) Subject to the regulations, on application, the Minister may issue to a person

  • (a) a spirits licence, authorizing the person to produce or package spirits;

  • (b) a wine licence, authorizing the person to produce or package wine;

  • (c) a user’s licence, authorizing the person to use bulk alcohol, non-duty-paid packaged alcohol or a restricted formulation;

  • (d) a tobacco licence, authorizing the person to manufacture tobacco products;

  • (e) a tobacco dealer’s licence, authorizing the person to carry on the activity of a tobacco dealer; or

  • (f) a vaping product licence, authorizing the person to

    • (i) manufacture vaping products, or

    • (ii) import packaged vaping products for stamping by the person.

• Marginal note:Cannabis licence

  (1.1) Subject to the regulations, on application, the Minister may issue to a person a cannabis licence for the purposes of this Act.

• Marginal note:Cannabis licence — effect

  (1.2) A cannabis licence issued to a person shall not have effect before a licence or permit issued to the person under subsection 62(1) of the Cannabis Act comes into effect.

• Marginal note:Deemed packaging excluded

  (2) A person is not entitled to a licence under paragraph (1)(a) or (b) by reason only of having been deemed to have packaged alcohol under section 77 or 82.

• Marginal note:Production excluded

  (3) A person is not entitled to a licence under paragraph (1)(a) by reason only of

  • (a) having been deemed to have produced spirits under section 131.2; or

  • (b) having produced spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol.

• Marginal note:Issuance of a wine licence

  (4) Subject to the regulations, on application by a person who is the holder of a spirits licence and a user’s licence, the Minister may issue to the person a wine licence, authorizing the person to fortify wine.