Return of Packaged Alcohol to an Excise Warehouse Regulations
These Regulations let certain licensed or registered users return packaged alcohol or spirits to the excise warehouse supplier if the goods are still in the same container, with limited opening only for specified analysis, and they allow the Minister to refund special duty in one case.
Return of Packaged Alcohol to an Excise Warehouse Regulations Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(o) of the Excise Act, 2001a, hereby makes the annexed Return of Packaged Alcohol to an Excise Warehouse Regulations. S.C. 2002, c. 22 In these Regulations, “Act” means the Excise Act, 2001. For the purposes of paragraph 90(d) of the Act, a licensed user may return non-duty-paid packaged alcohol to the excise warehouse licensee who supplied it if, at the time of its return to the warehouse, the alcohol is packaged in the same container in which it was packaged when it was removed from the warehouse and the container has not been opened; or if opened, was opened by the licensed user solely for the purpose of analysis in accordance with paragraph 90(f) of the Act. For the purposes of paragraph 91(c) of the Act, a registered user may return non-duty-paid packaged spirits to the excise warehouse licensee who supplied them if, at the time of their return to the warehouse, the spirits are packaged in the same container in which they were packaged when they were removed from the warehouse and the container if opened, was opened by the registered user solely for the purpose of analysis in accordance with paragraph 91(b) of the Act. For the purposes of section 152 of the Act, duty-paid packaged alcohol that has been removed from an excise warehouse may be entered into that warehouse as non-duty-paid packaged alcohol if, at the time of its return to the warehouse, it is packaged in the same container in which it was packaged when it was removed from the warehouse and the container if opened, was opened by the licensed user or the registered user solely for the purpose described in paragraph 2(b) or 3(b), as applicable. For the purposes of section 153 of the Act, non-duty paid packaged alcohol that has been removed from an excise warehouse may be entered into that warehouse as non-duty-paid packaged alcohol if, at the time of its return to the warehouse, it is packaged in the same container in which it was packaged when it was removed from the warehouse and the container For the purposes of subsection 185(2) of the Act, the Minister may refund the special duty that has been paid on imported packaged spirits that are returned by a licensed user to the excise warehouse of the excise warehouse licensee referred to in that subsection if, at the time of their return to the warehouse, the spirits are packaged in the same container in which they were packaged when they were removed from the warehouse and the container has not been opened. These Regulations take effect on July 1, 2003.