Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Cancellation of vaping excise stamps

158.4 The Minister may

• (a) cancel a vaping excise stamp that has been issued; and

• (b) direct that it be returned or destroyed in a manner specified by the Minister.

Marginal note:Unlawful packaging or stamping

158.41 No person shall package or stamp a vaping product unless

• (a) the person is a vaping product licensee;

• (b) the person is the importer or owner of the vaping product and the vaping product has been placed in a sufferance warehouse for the purpose of being stamped; or

• (c) the person is a prescribed person.

Marginal note:Unlawful removal

• 158.42 (1) Except as permitted under section 158.52 or if prescribed circumstances exist, no person shall remove a vaping product from the premises of a vaping product licensee unless it is packaged and

  • (a) if the vaping product is intended for the duty-paid market,

    • (i) it is stamped to indicate that vaping duty has been paid, and

    • (ii) if additional vaping duty in respect of a specified vaping province is imposed on the vaping product, it is stamped to indicate that the additional vaping duty has been paid; or

  • (b) if the vaping product is not intended for the duty-paid market, all vaping product markings that are required under this Act to be printed on, or affixed to, its container are so printed or affixed.

• Marginal note:Exceptions

  (2) Subsection (1) does not apply to a vaping product licensee that removes from their premises a vaping product if it is

  • (a) being removed for

    • (i) delivery to another vaping product licensee,

    • (ii) export, or

    • (iii) delivery to a person for analysis or destruction in accordance with subparagraph 158.66(a)(iv); or

  • (b) a vaping product drug.

• Marginal note:Removal by Minister

  (3) Subsection (1) does not apply to the removal of a vaping product for analysis or destruction by the Minister.

Marginal note:Prohibition — vaping products for sale

158.43 No person shall purchase or receive for sale a vaping product

• (a) from a manufacturer that the person knows, or ought to know, is not a vaping product licensee;

• (b) that is required under this Act to be packaged and stamped unless it is packaged and stamped in accordance with this Act; or

• (c) that the person knows, or ought to know, is fraudulently stamped.

Marginal note:Unlawful possession or sale of vaping products

• 158.44 (1) Except if prescribed circumstances exist, no person, other than a vaping product licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a vaping product unless

  • (a) it is packaged; and

  • (b) it is stamped to indicate that vaping duty has been paid.

• Marginal note:Unlawful possession or sale — specified vaping province

  (2) Except if prescribed circumstances exist, no person, other than a vaping product licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a vaping product in a specified vaping province unless it is stamped to indicate that additional vaping duty in respect of the specified vaping province has been paid.

• Marginal note:Exception — possession of vaping products

  (3) Subsections (1) and (2) do not apply to the possession of vaping products

  • (a) in the case of imported vaping products,

    • (i) by an excise warehouse licensee in their excise warehouse,

    • (ii) by a sufferance warehouse licensee in their sufferance warehouse, or

    • (iii) by a customs bonded warehouse licensee in their customs bonded warehouse;

  • (b) by a prescribed person that is transporting the vaping products under prescribed circumstances and conditions;

  • (c) by a person that possesses the vaping products for analysis or destruction in accordance with subparagraph 158.66(a)(iv);

  • (d) by an accredited representative for their personal or official use;

  • (e) by an individual who has imported the vaping products for their personal use in quantities not in excess of prescribed limits;

  • (f) by an individual who has manufactured the vaping products in accordance with subsection 158.35(3); or

  • (g) if the vaping products are vaping product drugs.

• Marginal note:Exception — sale or offer for sale

  (4) Subsections (1) and (2) do not apply to the disposal, sale, offering for sale or purchase of a vaping product if

  • (a) the vaping product is an imported vaping product, an excise warehouse licensee or a customs bonded warehouse licensee sells or offers to sell the vaping product for export and the vaping product is exported by the licensee in accordance with this Act;

  • (b) the vaping product is an imported vaping product and an excise warehouse licensee or a customs bonded warehouse licensee sells or offers to sell the vaping product to an accredited representative for their personal or official use; or

  • (c) the vaping product is a vaping product drug.

Marginal note:Sale or distribution by licensee

• 158.45 (1) Except if prescribed circumstances exist, no vaping product licensee shall distribute a vaping product or sell or offer for sale a vaping product to a person unless

  • (a) it is packaged;

  • (b) it is stamped to indicate that vaping duty has been paid; and

  • (c) if additional vaping duty in respect of a specified vaping province is imposed on the vaping product, it is stamped to indicate that the additional vaping duty has been paid.

• Marginal note:Exceptions

  (2) Subsection (1) does not apply to the distribution, sale or offering for sale of a vaping product by a vaping product licensee

  • (a) if the distribution, sale or offering for sale is to

    • (i) another vaping product licensee, or

    • (ii) an accredited representative for their personal or official use;

  • (b) if the vaping product is exported by the vaping product licensee in accordance with this Act; or

  • (c) if the vaping product is a vaping product drug.

Marginal note:Packaging and stamping of vaping products

• 158.46 (1) A vaping product licensee that manufactures a vaping product shall not enter the vaping product into the duty-paid market unless

  • (a) the vaping product has been packaged by the licensee;

  • (b) the package has printed on it prescribed information; and

  • (c) before the end of the second calendar month following the calendar month in which the licensee packages the vaping product,

    • (i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and

    • (ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid.

  • (d) [Repealed, 2024, c. 15, s. 146]

• Marginal note:Stamping of imported packaged vaping products

  (2) A vaping product licensee that imports a packaged vaping product for stamping shall not enter the vaping product into the duty-paid market unless

  • (a) the vaping product is packaged in a package that has printed on it prescribed information; and

  • (b) before the end of the second calendar month following the calendar month in which the vaping product is released under the Customs Act,

    • (i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and

    • (ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid.

Marginal note:Packaging and stamping of imported vaping products

• 158.47 (1) Except if prescribed circumstances exist, if a vaping product 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;

  • (b) be stamped to indicate that vaping duty has been paid; and

  • (c) if the vaping product is to be entered in the duty-paid market of a specified vaping province, be stamped to indicate that additional vaping duty in respect of the specified vaping province has been paid.

• Marginal note:Exceptions for certain importations

  (2) Subsection (1) does not apply to a vaping product

  • (a) that is imported by a vaping product licensee for further manufacturing by the licensee;

  • (a.1) that is a packaged vaping product imported by a vaping product licensee for stamping by the licensee;

  • (b) that a vaping product licensee is authorized to import under subsection 158.53(2); or

  • (c) that is imported by an individual for their personal use in quantities not in excess of prescribed limits.

Marginal note:Notice — absence of stamping

• 158.48 (1) The absence on a vaping product of stamping that indicates that vaping duty has been paid is notice to all persons that vaping duty has not been paid on the vaping product.

• Marginal note:Notice — specified vaping province

  (2) The absence on a vaping product of stamping that indicates that additional vaping duty in respect of a specified vaping province has been paid is notice to all persons that additional vaping duty in respect of the specified vaping province has not been paid on the vaping product.

Marginal note:Unstamped products to be warehoused

• 158.49 (1) If vaping products manufactured in Canada are not stamped by a vaping product licensee before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping product licensee packages the vaping products, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.

• Marginal note:Imported unstamped packaged products to be warehoused

  (2) If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under the Customs Act, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.

• Marginal note:Exceptions

  (3) Subsections (1) and (2) do not apply

  • (a) in respect of vaping product drugs; or

  • (b) in prescribed circumstances.

Marginal note:Vaping product markings — warehousing

• 158.5 (1) Subject to subsection (4), no person shall enter into an excise warehouse a container of vaping products unless the container has printed on it, or affixed to it, vaping product markings and other prescribed information.

• Marginal note:Vaping product markings — exports and accredited representatives

  (1.1) Subject to subsection (4), no person shall remove a container of vaping products that are not stamped from the premises of a vaping product licensee for export or for delivery to an accredited representative unless the container has printed on it, or affixed to it, vaping product markings and other prescribed information.

• Marginal note:Vaping product markings — imports

  (2) Subject to subsections (3) and (4), no person shall deliver a container of imported vaping products that does not have printed on it, or affixed to it, vaping product markings and other prescribed information to

  • (a) an accredited representative; or

  • (b) a customs bonded warehouse.

• Marginal note:Delivery of imported stamped vaping products

  (3) A container of imported vaping products that were manufactured outside Canada and are stamped may be delivered to a customs bonded warehouse.

• Marginal note:Exception in prescribed circumstances

  (4) A container of vaping products does not require vaping product markings to be printed on it, or affixed to it, if prescribed circumstances exist.