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Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Assented to 2002-06-13

PART 8TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS

Consequential and Related Amendments

R.S., c. 1 (2nd Supp.)Customs Act

Marginal note:1993, c. 25, s. 89

342. Paragraph 163.1(1)(a) of the Act is replaced by the following:

  • (a) the commission of an offence contrary to section 153 or under section 159, in relation to spirits, wine or tobacco products, or under section 163.2; or

Marginal note:1993, c. 25, s. 89

343. Paragraph 163.2(1)(a) of the Act is replaced by the following:

  • (a) the commission of an offence contrary to section 153 or under section 159, in relation to spirits, wine or tobacco products; or

Marginal note:1993, c. 25, s. 89

344. Subsection 163.3(1) of the Act is replaced by the following:

Marginal note:Part XII.2 of Criminal Code applicable

  • 163.3 (1) Sections 462.3 and 462.32 to 462.5 of the Criminal Code apply, with any modifications that the circumstances require, in respect of proceedings for an offence contrary to section 153 or under section 159, in relation to spirits, wine or tobacco products, or under section 163.1 or 163.2.

R.S., c. C-53Customs and Excise Offshore Application Act

Marginal note:R.S., c. 1 (2nd Supp.), s. 213(3) (Sch. III, s. 2)

345. The portion of the definition “federal customs laws” in subsection 2(1) of the Customs and Excise Offshore Application Act after paragraph (c) is replaced by the following:

that relate to customs or excise, whether those Acts, regulations or rules come into force before or after June 30, 1983 and, for greater certainty but without restricting the generality of the foregoing, includes the following Acts, namely, the Customs Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Export and Import Permits Act, the Importation of Intoxicating Liquors Act and the Special Import Measures Act;

1997, c. 36Customs Tariff

Marginal note:2001, c. 16, s. 3(1)

346. Section 21 of the Customs Tariff is replaced by the following:

Marginal note:Definitions

21. The definitions in this section apply in sections 21.1 to 21.3.

“beer” or “malt liquor”

« bière »ou« liqueur de malt »

“beer” or “malt liquor” means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.90.10, heading No. 22.03 or tariff item No. 2206.00.80 or 2206.00.91, that is classified under that heading or tariff item or with the container in which it is imported.

“bulk”

« en vrac »

“bulk” has the same meaning as in section 2 of the Excise Act, 2001.

“excise warehouse”

« entrepôt d’accise »

“excise warehouse” has the same meaning as in section 2 of the Excise Act, 2001.

“excise warehouse licensee”

« exploitant agréé d’entrepôt d’accise »

“excise warehouse licensee” has the same meaning as in section 2 of the Excise Act, 2001.

“licensed user”

« utilisateur agréé »

“licensed user” has the same meaning as in section 2 of the Excise Act, 2001.

“packaged”

« emballé »

“packaged” has the same meaning as in section 2 of the Excise Act, 2001.

“specified premises”

« local déterminé »

“specified premises” has the same meaning as in section 2 of the Excise Act, 2001.

“spirits”

« spiritueux »

“spirits” means spirits, as defined in section 2 of the Excise Act, 2001,

  • (a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported; or

  • (b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported.

“wine”

« vin »

“wine” means wine, as defined in section 2 of the Excise Act, 2001, of heading No. 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72, 2206.00.80, 2206.00.91 or 2206.00.93, that is classified under that heading or with the container in which it is imported.

Marginal note:Additional duty on bulk spirits

  • 21.1 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on bulk spirits, at the time they are imported, an additional duty equal to the duty that would be imposed on the spirits under section 122 of the Excise Act, 2001 if the spirits had been produced in Canada.

  • Marginal note:Duty payable under Excise Act, 2001

    (2) The duty levied on bulk spirits shall be paid and collected under the Excise Act, 2001, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duty were duty imposed on the spirits under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.

  • Marginal note:Limitation

    (3) Despite subsection (2) and the Excise Act, 2001, the person who is liable for duty imposed under subsection (1) in respect of bulk spirits that have not been released under the Customs Act is the person who is liable to pay duties under the Customs Act.

Marginal note:Additional duty on packaged spirits

  • 21.2 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged spirits, at the time they are imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on them under section 122 or 123 of the Excise Act, 2001 if they had been produced and packaged in Canada.

  • Marginal note:Additional duty on packaged wine

    (2) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged wine, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on it under section 135 of the Excise Act, 2001 if it had been packaged in Canada.

  • Marginal note:Goods entered into warehouse or premises

    (3) If, immediately after being released under the Customs Act, packaged spirits or wine is entered into the excise warehouse of the excise warehouse licensee or the specified premises of the licensed user who imported the spirits or wine, the duty levied on the spirits or wine under subsection (1) or (2) shall be paid and collected under the Excise Act, 2001. Interest and penalties shall be imposed, calculated, paid and collected under the Excise Act, 2001 as if the duty were imposed under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.

Marginal note:Additional duty on beer

21.3 In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on beer or malt liquor, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be levied on it under section 170 of the Excise Act if it had been manufactured or produced in Canada.

347. The definition “duties” in section 80 of the Act is replaced by the following:

“duties”

« droits »

“duties”, other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax.

Marginal note:2001, c. 16, s. 4(1)

348. Paragraph 83(a) of the Act is replaced by the following:

  • (a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under section 54 of the Excise Act, 2001, be reduced by the quantity of alcoholic beverages and tobacco up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be;

349. Subsection 89(2) of the Act is replaced by the following:

  • Marginal note:Exception for tobacco products or designated goods

    (2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on tobacco products or designated goods.

Marginal note:2001, c. 16, s. 5(1)

350. Subsection 92(3) of the Act is replaced by the following:

  • Marginal note:Non-application to Canadian manufactured tobacco

    (3) This section does not apply to any duty imposed under the Excise Act, 2001 in respect of manufactured tobacco that is manufactured in Canada.

351. Section 94 of the Act is replaced by the following:

Definition of “customs duties”

  • 94. (1) In sections 95 and 96, “customs duties” means customs duties imposed under Part 2, other than

    • (a) additional customs duties levied under sections 21.1 to 21.3;

    • (b) surtaxes imposed under section 53, 55, 60, 63, 68 or 78; or

    • (c) temporary duties imposed under any of sections 69 to 76.

  • Marginal note:For greater certainty

    (2) For greater certainty, in sections 95 and 96, “customs duties” does not include any duties or taxes levied or imposed on imported goods under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.

352. Subparagraph 99(a)(iii) of the Act is replaced by the following:

  • (iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax imposed under section 53, 55, 60, 63, 68 or 78, a temporary duty imposed under any of sections 69 to 76, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,

353. Subsection 106(1) of the Act is replaced by the following:

Marginal note:Temporary relief of certain duties and taxes

  • 106. (1) If an application for relief is made in the prescribed circumstances by a person of a prescribed class and in the prescribed form and manner, accompanied by prescribed documents and by security of a prescribed nature in an amount fixed by the Minister of National Revenue, relief shall be granted from the payment of the whole or the prescribed portion, as the case may be, of any duty imposed under sections 21.1 to 21.3 or the Excise Act, 2001 or of any excise taxes that, but for this section, would be payable in respect of prescribed goods that are imported and subsequently exported after being used in Canada only for a prescribed purpose.

  • 354. (1) Subsection 113(2) of the Act is replaced by the following:

    • Marginal note:No refund or drawback in respect of tobacco products

      (2) No refund or drawback of the duties imposed on tobacco products under the Excise Act, 2001 shall be granted under subsection (1), except if a refund of the whole or the portion of the duties is required to be granted under Division 3.

  • (2) Paragraph 113(4)(a) of the Act is replaced by the following:

    • (a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or the Special Import Measures Act, a surtax levied under section 53, 55, 60, 63, 68 or 78, a temporary duty levied under any of sections 69 to 76, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);

  • (3) Subsection 113(5) of the Act is replaced by the following:

    • Marginal note:Designated goods

      (5) Despite the exception in subsection 89(2), a refund or drawback of duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act shall be granted under paragraph (1)(a) on designated goods.

355. Tariff item Nos. 2204.10.00, 2204.21.40, 2204.29.40, 2204.30.00, 2206.00.30, 2206.00.40, 2206.00.91, 2206.00.92 and 2208.90.91 in the List of Tariff Provisions set out in the schedule to the Act are repealed.

356. The Description of Goods of tariff item No. 2206.00.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Sparkling” with a reference to “Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol”.

357. The Description of Goods of tariff item No. 2207.20.11 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Specially denatured alcohol, within the meaning of the Excise Act, 2001

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