Stamping and Marking of Tobacco Products Regulations (SOR/2003-288)

Regulations are current to 2014-09-01 and last amended on 2012-02-15. Previous Versions

Stamping and Marking of Tobacco Products Regulations

SOR/2003-288

EXCISE ACT, 2001

Registration 2003-08-13

Stamping and Marking of Tobacco Products Regulations

P.C. 2003-1202 2003-08-13

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraphs 304(1)(f) and (o) of the Excise Act, 2001Footnote a, hereby makes the annexed Stamping and Marking of Tobacco Products Regulations.

INTERPRETATION

 The definitions in this section apply in these Regulations.

“Act”

“Act” means the Excise Act, 2001. (Loi)

“carton”

“carton” means a paperboard box or wrapper containing 15 or fewer packages of cigarettes or 200 or fewer tobacco sticks. (cartouche)

“case”

“case” means a corrugated cardboard box in which packages or cartons of tobacco products are packed, primarily for the purpose of transport and protection against damage. (caisse)

“manufacturer”

“manufacturer” means a manufacturer of tobacco products. (fabricant)

“smokeless tobacco”

“smokeless tobacco”[Repealed, SOR/2011-6, s. 1]

  • SOR/2011-6, s. 1.

PRESCRIBED PACKAGE

 For the purpose of paragraph (a) of the definition “packaged” in section 2 of the Act,

  • (a) raw leaf tobacco is packaged in a prescribed package when it is formed into a hand for sale or when a hand of raw leaf tobacco or broken portions of the leaf are packed for sale; and

  • (b) a tobacco product is packaged in a prescribed package when it is packaged in the smallest package — including any outer wrapping that is customarily displayed to the consumer — in which it is normally offered for sale to the general public.

PRESCRIBED INFORMATION

 For the purposes of paragraph 34(b) of the Act, the prescribed information is

  • (a) the tobacco licensee’s name and address;

  • (b) the tobacco licensee’s licence number; or

  • (c) if the tobacco product is packaged by the licensee for another person, the person’s name and the address of their principal place of business.

  • SOR/2011-6, s. 2.

 For the purposes of paragraph 35(1)(a) of the Act, the prescribed information is

  • (a) the name and address of the manufacturer who packaged the tobacco product;

  • (b) if the tobacco product was imported by a tobacco licencee, the licensee’s name and address or tobacco licence number; or

  • (c) if the tobacco product was imported by a person other than a tobacco licensee, the person’s name and address.

  • SOR/2011-6, s. 2.
  •  (1) In the case of a package of manufactured tobacco that is to be exported and is intended for delivery to a foreign duty free shop or as foreign ships’ stores, the words “not for sale in Canada” and “vente interdite au Canada” are, in addition to the information set out in sections 3 and 3.1, prescribed information for the purposes of paragraphs 34(b) and 35(1)(a) of the Act.

  • (2) The words set out in subsection (1) must be printed in a conspicuous manner on the package.

  • SOR/2011-6, s. 2;
  • SOR/2012-10, s. 1(F).

 For the purposes of paragraphs 34(b) and 35(1)(a) of the Act, the following information is prescribed for cases of manufactured tobacco or cigars:

  • (a) if the case is packed with cartons, the number of cartons in the case and the number of packages in each carton; and

  • (b) if the case is packed with packages, the number of packages in the case and the weight of the tobacco product in each package.

  • SOR/2011-6, s. 2.

 For the purposes of subsections 38(1) and (2) of the Act, the prescribed information is

  • (a) for packages of manufactured tobacco or cigars manufactured in Canada, the information set out in section 3;

  • (b) for packages of imported manufactured tobacco or cigars, the information set out in section 3.1; and

  • (c) for cases of manufactured tobacco or cigars, the information set out in section 3.3.

  • SOR/2011-6, s. 2.

 For the purposes of the definition “stamped” in section 2 of the Act,

  • (a) the prescribed information for a carton of black stock cigarettes or black stock tobacco sticks is the information set out in Schedule 4;

  • (b) the prescribed information for a case of black stock cigarettes or black stock tobacco sticks is the information set out in Schedule 5; and

  • (c) the prescribed format is the format set out in the applicable Schedule and the prescribed manner is printing the information, in accordance with the specifications set out in that Schedule, on a conspicuous place on two opposing sides of the carton or case.

  • SOR/2011-6, s. 2.

PRESCRIBED PERSON

  •  (1) For the purposes of subsection 25.1(1) of the Act, a prescribed person is a person who satisfies the requirements set out in paragraphs 2(2)(a) to (e) of the Regulations Respecting Excise Licences and Registrations.

  • (2) For the purposes of paragraph 25.3(2)(d) of the Act, a prescribed person is a person who transports an excise stamp on behalf of a person described in paragraph 25.3(2)(a) or (b) of the Act.

  • SOR/2011-6, s. 3.

SECURITY

  •  (1) Subject to subsections (2) to (4), the amount of security for the purpose of subsection 25.1(3) of the Act is the greater of

    • (a) the amount equal to one half of the amount of duty that would be imposed under section 42 of the Act on tobacco products if they were stamped with

      • (i) the unaffixed excise stamps in the applicant’s possession at the time of application, and

      • (ii) the excise stamps to be issued in respect of the application; and

    • (b) $5,000.

  • (2) Subject to subsection (3), if the amount referred to in paragraph (1)(a) is greater than $2 million, the amount of security for the purpose of subsection 25.1(3) of the Act is $2 million.

  • (3) If a person has provided security under paragraph 23(3)(b) of the Act in an amount that is equal to or greater than the amount of security determined in accordance with subsection (1) or (2), as the case may be, the amount of security for the purpose of subsection 25.1(3) of the Act is nil.

  • (4) If a person has provided security under paragraph 23(3)(b) of the Act in an amount that is less than the amount of security determined in accordance with subsection (1) or (2), as the case may be, the amount of security for the purpose of subsection 25.1(3) of the Act is the difference between the amount of security determined in accordance with subsection (1) or (2), as the case may be, and the amount of security provided by the person under paragraph 23(3)(b) of the Act.

  • SOR/2011-6, s. 3.

EXCISE STAMPS

 For the purposes of the definition “stamped” in section 2 of the Act and subsection 25.3(1) of the Act, the prescribed manner of affixing an excise stamp to a package is by affixing the stamp

  • (a) in a conspicuous place on the package;

  • (b) in a manner that seals the package;

  • (c) in a manner that the stamp remains affixed to the package after the package is opened;

  • (d) in a manner that does not interfere with the stamp’s security features; and

  • (e) in a manner that does not obstruct any information that is required by or under an Act of Parliament to appear on the package.

  • SOR/2011-6, s. 3.

PRESCRIBED LIMIT

  •  (1) For the purposes of paragraphs 32(2)(j) and 35(2)(c) of the Act, the prescribed limit is five units of tobacco products.

  • (2) For the purposes of subsection (1), a unit of tobacco products consists of

    • (a) 200 cigarettes;

    • (b) 50 cigars;

    • (c) 200 tobacco sticks; or

    • (d) 200 g of manufactured tobacco.

TOBACCO MARKING

  •  (1) For the purposes of subsection 38(1) of the Act, the required tobacco markings are

    • (a) for containers of manufactured tobacco and cigars manufactured in Canada, the marking set out in Schedule 7; and

    • (b) for containers of manufactured tobacco and cigars manufactured outside Canada, the marking set out in Schedule 8.

  • (2) Despite paragraph (1)(a), the required tobacco marking for containers of cigars manufactured in Canada and intended for delivery to a duty free shop or as ships’ stores is the marking set out in Schedule 8.

  • (3) The tobacco markings must be printed on or affixed to the container in a conspicuous manner and in accordance with the specifications set out in the appropriate Schedule.

  • SOR/2011-6, s. 4.
  •  (1) For the purposes of subsection 38(2) of the Act, the required tobacco marking is the marking set out in Schedule 8.

  • (2) The tobacco marking must be printed on or affixed to the container in a conspicuous manner and in accordance with the specifications set out in Schedule 8.

  • SOR/2011-6, s. 4.

PRESCRIBED BRANDS OF TOBACCO PRODUCTS

 [Repealed, SOR/2011-6, s. 5]

 [Repealed, SOR/2011-6, s. 5]

COMING INTO FORCE

 These Regulations are deemed to have taken effect on July 1, 2003.

SCHEDULE 1

[Repealed, SOR/2011-6, s. 6]

SCHEDULE 2

[Repealed, SOR/2011-6, s. 6]

SCHEDULE 3

[Repealed, SOR/2011-6, s. 6]

SCHEDULE 4(Paragraph 3.5(a))INFORMATION FOR CARTONS OF BLACK STOCK CIGARETTES AND BLACK STOCK TOBACCO STICKS

DUTY PAID
CANADA
DROIT ACQUITTÉ

The following specifications apply:

Background Colour: Pantone Peach 713

Text Colour: Process Black 100%

Text Font: Helvetica bold, minimum 7 point

Format Width: minimum 2.9 cm

Format Height: minimum 1.4 cm

Format Border: minimum 1.5 point

  • SOR/2011-6, s. 7.

SCHEDULE 5(Paragraph 3.5(b))INFORMATION FOR CASES OF BLACK STOCK CIGARETTES AND BLACK STOCK TOBACCO STICKS

DUTY PAID
CANADA
DROIT ACQUITTÉ

The following specifications apply:

Text Colour: Process Black 100%

Text Font: Helvetica bold, minimum 36 point

Format Width: minimum 19 cm

Format Height: minimum 7 cm

Format Border: minimum 1.5 point

  • SOR/2011-6, s. 8.

SCHEDULE 6

[Repealed, SOR/2011-6, s. 9]

SCHEDULE 7(Section 6)TOBACCO MARKING FOR CONTAINERS OF MANUFACTURED TOBACCO AND CIGARS MANUFACTURED IN CANADA

NOT FOR SALE
VENTE INTERDITE
IN/AU CANADA

The following specifications apply:

Background Colour: Light Blue

Text Colour: Process Black 100%

Text Font: Helvetica, minimum 8 point

Size: 7 cm × 19 cm

  • SOR/2011-6, s. 10.

SCHEDULE 8(Sections 6 and 7)TOBACCO MARKING FOR CONTAINERS OF MANUFACTURED TOBACCO AND CIGARS MANUFACTURED OUTSIDE CANADA, CONTAINERS OF CIGARS MANUFACTURED IN CANADA AND INTENDED FOR DELIVERY TO A DUTY FREE SHOP OR AS SHIPS’ STORES, AND CONTAINERS OF IMPORTED MANUFACTURED TOBACCO AND CIGARS REFERRED TO IN SUBSECTION 38(2) OF THE ACT

DUTY NOT PAID
CANADA
DROIT NON ACQUITTÉ

The following specifications apply:

Text Colour: Process Black 100%

Text Font: Helvetica, minimum 36 point

Format Width: minimum 19 cm

Format Height: minimum 7 cm

Format Border: minimum 1.5 point

  • SOR/2011-6, s. 11.

SCHEDULE 9

[Repealed, SOR/2011-6, s. 12]

SCHEDULE 10

[Repealed, SOR/2011-6, s. 12]