Excise Act, 2001
Marginal note:No warehousing of tobacco without markings
38 (1) No person shall enter into an excise warehouse a container of tobacco products unless the container has printed on it or affixed to it tobacco markings and other prescribed information.
Marginal note:No delivery of imported tobacco without markings
(2) No person shall deliver a container of imported tobacco products that does not have printed on it or affixed to it tobacco markings and other prescribed information to
(a) a duty free shop for sale or offer for sale in accordance with the Customs Act;
(b) an accredited representative; or
(c) a customs bonded warehouse.
Marginal note:Exception for prescribed tobacco product
(3) Subsections (1) and (2) do not apply to a tobacco product of a brand if the brand is not commonly sold in Canada and is prescribed.
Marginal note:Exception for prescribed cigarettes
(4) Subsection (1) does not apply to cigarettes of a particular type or formulation, manufactured in Canada and exported under a brand that is also applied to cigarettes of a different type or formulation that are manufactured and sold in Canada, if
(a) cigarettes of the particular type or formulation exported under that brand are prescribed cigarettes; and
(b) cigarettes of the particular type or formulation have never been sold in Canada under that brand or any other brand.
Marginal note:Distinguishing different cigarettes
(5) For the purpose of subsection (4), a cigarette of a particular type or formulation sold under a brand may be considered to be different from another cigarette sold under that brand if it is reasonable to consider them to be different having regard to their physical characteristics before and during consumption.
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