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;
(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.
- 2022, c. 10, s. 59
- Date modified: