19.1. The Société may, for the purposes of an agreement entered into with the Government of Canada regarding the collection of the markup set by the Société for alcoholic beverages brought into Québec from a place situated outside Canada, authorize any person or category of persons assigned to a customs office situated in Québec or in a preclearance perimeter or preclearance area, within the meaning of section 46 of the Preclearance Act, 2016 (S.C. 2017, c. 27), to exercise, on behalf of the Société, the following powers:1° to accept alcoholic beverages covered by the agreement which are transferred to the Société by the person who brings them into Québec from a place situated outside Canada;
2° to collect, in respect of such alcoholic beverages, the markup set by the Société;
3° to sell such alcoholic beverages to the person who transferred them;
4° to detain, at the place determined by the agreement, such alcoholic beverages until payment of the markup;
5° to deliver such alcoholic beverages to the Société, where the markup is not paid.
Under the agreement, the Government of Canada may, in particular, be authorized to refund, on behalf of the Société, any amount of markup that was overpaid.
For the purposes of this section, alcoholic beverages bound for Québec that are present in a preclearance perimeter or preclearance area are deemed to be brought into Québec.
1994, c. 26, s. 7; 1999, c. 40, s. 283; 2024, c. 392024, c. 39, s. 12611.