Table of Contents (Display details)

• Excise Tax 
• Preliminary
  • 1 Short title
  • 2 Interpretation
• Imposition and Payment of Excise Tax
  • 3 Imposition of tax
  • 4 Value and quantity
  • 5 Payment of tax by registered manufacturers
  • 6 Payment of tax by importers
  • 7 Returns from registered manufacturers
• Relief from Excise Tax
  • 8 Exemptions
  • 9 Relief for temporary importation
  • 10 Relief for raw materials
  • 11 Relief for spirits
  • 12 Refunds
  • 13 Drawback for compounds
  • 14 Relief under the Customs Act
  • 15 Remissions
  • 16 Goods diverted from exempt use
• Registration of Manufacturers and Producers
  • 17 Registration
• Registration
  • 18 Small supplier
• Administration
  • 19 Administration and enforcement
  • 20 Regulations
  • 21 Crown bound