Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Packaging and stamping of imported tobacco

• 35 (1) If a tobacco product or raw leaf tobacco is imported, it must, before it is released under the Customs Act for entry into the duty-paid market,

  • (a) be packaged in a package that has printed on it prescribed information; and

  • (b) be stamped.

• Marginal note:Exception for certain importations

  (2) Subsection (1) does not apply to

  • (a) partially manufactured tobacco that is imported by a tobacco licensee for further manufacturing by the licensee;

  • (b) manufactured tobacco or cigars that a tobacco licensee is authorized to import under subsection 41(2);

  • (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits; or

  • (d) raw leaf tobacco that is imported by a tobacco licensee or a licensed tobacco dealer.