Excise Act (R.S.C., 1985, c. E-14)

Definition of tobacco product

• 202 (1) In this section, tobacco product means manufactured tobacco or cigars.

• Marginal note:Marking of packages — product manufactured in Canada

  (2) Subject to subsections (4) and (5), all packages, cartons, boxes, crates and other containers containing tobacco products manufactured in Canada that are not to be entered for consumption shall, at the time they are entered into a bonding warehouse by the manufacturer of the tobacco products, have printed on them or affixed to them such tobacco markings as are prescribed by the regulations and such other information as is prescribed by the ministerial regulations.

• Marginal note:Marking of packages — imported products

  (3) Subject to subsection (4), before packages, cartons, boxes, crates and other containers containing tobacco products imported into Canada are removed

  • (a) to a duty free shop licensed as such under the Customs Act for sale to persons who are about to leave Canada,

  • (b) for sale to accredited representatives, or

  • (c) to a bonded warehouse licensed as such under the Customs Tariff

    • (i) for removal to a duty free shop licensed as such under the Customs Act for sale to persons who are about to leave Canada,

    • (ii) for sale to accredited representatives, or

    • (iii) for delivery as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act,

  they shall have printed on them or affixed to them such tobacco markings as are prescribed by the regulations and such other information as is prescribed by the ministerial regulations.

• Marginal note:Exemption for prescribed tobacco product

  (4) Subsections (2) and (3) do not apply with respect to a tobacco product of a particular brand if the tobacco product of the particular brand is not commonly sold in Canada and is prescribed in the regulations made for the purposes of this subsection.

• Marginal note:Exemption for prescribed cigarette

  (5) Subsection (2) does not apply with respect to cigarettes of a particular type or formulation, manufactured in Canada and exported from Canada 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 in the regulations made for the purposes of this subsection; and

  • (b) cigarettes of that particular type or formulation have never been sold in Canada by the manufacturer under that brand or any other brand.

• Marginal note:Distinguishing different products

  (6) For the purposes of subsection (5), a cigarette of a particular type or formulation may be considered to be different from another cigarette sold under the same brand if it is reasonable to do so having regard to the physical characteristics of the cigarettes before and during consumption.

• Marginal note:Regulations

  (7) The Governor in Council may make regulations

  • (a) prescribing a tobacco product of a particular brand, for the purposes of subsection (4); and

  • (b) prescribing cigarettes of a particular type or formulation exported under a particular brand, for the purposes of subsection (5).