Marginal note:Duty relieved — stamped tobacco imported by individual
47 (1) The duty imposed under section 42 is relieved on manufactured tobacco imported by an individual for their personal use if it was manufactured in Canada and is stamped.
Marginal note:Duty relieved — reimportation of stamped tobacco by individual
(2) The duty imposed under section 42 is relieved on manufactured tobacco imported by an individual for their personal use if it was manufactured outside Canada, was previously imported into Canada and is stamped.
- 2002, c. 22, s. 47
- 2008, c. 28, s. 55
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