Marginal note:Refund of duty — destroyed imported tobacco
181.1 (1) The Minister may refund to a duty free shop licensee the duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed.
Marginal note:Refund of inventory tax — destroyed imported cigarettes
(2) The Minister may refund to a duty free shop licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, of the licensee in respect of which duty has been imposed under section 53, if
(a) the licensee provides evidence satisfactory to the Minister that
(i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, and
(ii) the cigarettes were destroyed by the licensee in accordance with the Customs Act; and
(b) the licensee applies for the refund within two years after the cigarettes are destroyed.
- 2007, c. 18, s. 110
- 2014, c. 39, s. 101
- Date modified: