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Excise Act, 2001

Version of section 35 from 2003-01-01 to 2007-06-21:


Marginal note:Packaging and stamping of imported tobacco

  •  (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) a tobacco product 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.

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