19.1. The Corporation may, for the purposes of an agreement entered into with the Government of Canada regarding the collection of the markup set by the Corporation 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 to exercise, on behalf of the Corporation, the following powers:(1) to accept alcoholic beverages covered by the agreement which are transferred to the Corporation 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 Corporation;
(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 Corporation, where the markup is not paid.
Under the agreement, the Government of Canada may, in particular, be authorized to refund, on behalf of the Corporation, any amount of markup that was overpaid.