TERMIUM Plus®

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EXPLOITANT AGREE ENTREPOT ACCISE [1 record]

Record 1 2022-04-14

English

Subject field(s)
  • Customs and Excise
CONT

Every excise warehouse licensee is liable to a penalty on an imported vaping product that is removed from the excise warehouse of the licensee for a purpose described in subsection 158.69(2) if the product is not delivered or exported, as the case may be, for that purpose.

French

Domaine(s)
  • Douanes et accise
CONT

L'exploitant agréé d'entrepôt d'accise est passible d'une pénalité sur un produit de vapotage importé qui est sorti de son entrepôt d'accise à une fin visée au paragraphe 158.68(3), mais qui n'est pas livré ou exporté, selon le cas, à cette fin.

Spanish

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