Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada.
[Addressee]
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 20th floor
320 Queen Street
Ottawa ON K1A 0L5
Case Number: 123592
July 27, 2010
Dear [Client]:
Subject:
EXCISE DUTY INTERPRETATION
Thank you for your email of April 22, 2010, which was forwarded to us by Canada Border Service Agency, concerning the application of the Excise Act, 2001 to the purchase from a Canadian supplier of unstampedi imported cigars for delivery to [...] [Country X].
All legislative references are to the Excise Act, 2001 and the regulations therein, unless otherwise specified.
We understand that you are a soldier about to be deployed in [Country X] and would like to get unstamped imported cigars delivered to you in [Country X]. Your address will be [...], ON, [...].
Interpretation Requested
You would like to know if a Canadian supplier can sell unstamped imported cigars to be delivered to [Country X].
Interpretation Given
Under Excise Act, 2001 both customs bonded warehouse licensees and excise warehouse licensees may sell unstamped imported cigars for export in accordance with the Act. It is a question of fact whether the products are exported in accordance with the Actii.
If the address in Canada, provided by you, allows for delivery in Canada, then the export requirement would not be met. If, however, the address in Canada does not allow for delivery in Canada and results in the delivery of the goods to your [Country X] location, then the movement of the product may qualify as an export.
The foregoing comments represent our general views with respect to the subject matter of your request. These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1.4, Goods and Services Tax Rulings, do not bind the Canada Revenue Agency with respect to a particular situation. Future changes to the Excise Act, 2001, regulations, or our interpretative policy could affect this interpretation.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-941-2348.
Yours truly,
David May
Rulings Officer
Excise Duty Operations - Tobacco
Excise Duties and Taxes Division
Excise and GST/HST Rulings Directorate
i Unstamped is terminology used in Excise Act, 2001 is duty free
ii Excise Act, 2001 Subparagraph 32(3)(d)(i) and Paragraph 32(3)(g)
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UNCLASSIFIED
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