Budget Implementation Act, 2022, No. 1 (S.C. 2022, c. 10)
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Assented to 2022-06-23
PART 3Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts (continued)
Related Amendments (continued)
R.S., c. 1 (2nd Supp.)Customs Act (continued)
93 Paragraph 164(1)(h.2) of the Act is replaced by the following:
(h.2) respecting the sale of alcohol, a tobacco product, raw leaf tobacco, specially denatured alcohol, a restricted formulation or a vaping product detained, seized, abandoned or forfeited under this Act;
1997, c. 36Customs Tariff
94 Paragraph 83(a) of the Customs Tariff is replaced by the following:
(a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages, vaping products and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under section 54 of the Excise Act, 2001, be reduced by the quantity of alcoholic beverages, vaping products and tobacco and up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be;
95 Subsection 89(2) of the Act is replaced by the following:
Marginal note:Exception
(2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on tobacco products, vaping products or designated goods.
96 Subsection 113(2) of the Act is replaced by the following:
Marginal note:No refund
(2) No refund or drawback of the duties imposed on tobacco products or vaping products under the Excise Act, 2001 shall be granted under subsection (1), except if a refund of the whole or the portion of the duties is required to be granted under Division 3.
97 (1) The Description of Goods of tariff item No. 9804.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “of manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers.”
(2) Paragraphs (a) and (b) of the Description of Goods of tariff item No. 9804.20.00 in the List of Tariff Provisions set out in the schedule to the Act are replaced by the following:
(a) goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, if included in the baggage accompanying the person at the time of return to Canada; and
(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada.
(3) The Description of Goods of tariff item No. 9804.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “or manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, nor alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.”
(4) The Description of Goods of tariff item No. 9804.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “or manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.”
(5) Paragraphs (a) and (b) of the Description of Goods of tariff item No. 9805.00.00 in the List of Tariff Provisions set out in the schedule to the Act are replaced by the following:
(a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages, tobacco or vaping products under another item in this Chapter at the time of importation;
(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and
(6) The Description of Goods of tariff item No. 9807.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by striking out “and” at the end of subparagraph (a)(i), by adding “and” at the end of subparagraph (a)(ii), and by adding the following after subparagraph (a)(ii):
(iii) vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers;
(7) Paragraph (c) of the Description of Goods of tariff item No. 9807.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “(other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco)” with a reference to “(other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products)”.
(8) The Description of Goods of tariff item No. 9816.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “and not being advertising matter, tobacco or alcoholic beverages,” with a reference to “and not being advertising matter, tobacco, alcoholic beverages or vaping products,”.
(9) The Description of Goods of heading No. 98.25 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “alcoholic beverages; tobacco; tobacco products;” with a reference to “alcoholic beverages; tobacco; tobacco products; vaping products;”.
(10) The Description of Goods of heading No. 98.26 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “alcoholic beverages; tobacco; tobacco products;” with a reference to “alcoholic beverages; tobacco; tobacco products; vaping products;”.
(11) The Description of Goods of tariff item No. 9827.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “Goods, which may include” and ending with “of manufactured tobacco,” with a reference to “Goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers,”.
(12) The Description of Goods of tariff item No. 9906.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “other than alcoholic beverages and tobacco products,” with a reference to “other than alcoholic beverages, tobacco products and vaping products,”.
SOR/81-701Tariff Item No. 9805.00.00 Exemption Order
98 Section 3 of the Tariff Item No. 9805.00.00 Exemption Order is amended by adding the following after paragraph (b):
(b.1) vaping products owned by and in the possession of the importer;
SI/85-181Postal Imports Remission Order
99 (1) Paragraph (a) of the definition goods in section 2 of the Postal Imports Remission Order is replaced by the following:
(a) alcoholic beverages, cannabis products, vaping products, cigars, cigarettes and manufactured tobacco;
(2) Section 2 of the Order is amended by adding the following in alphabetical order:
- vaping product
vaping product has the same meaning as in section 2 of the Excise Act, 2001. (produit de vapotage)
SI/85-182; SI/92-128, s. 2(F)Courier Imports Remission Order
100 (1) Paragraph (a) of the definition goods in section 2 of the Courier Imports Remission Order is replaced by the following:
(a) alcoholic beverages, cannabis products, vaping products, cigars, cigarettes and manufactured tobacco;
(2) Section 2 of the Order is amended by adding the following in alphabetical order:
- vaping product
vaping product has the same meaning as in section 2 of the Excise Act, 2001. (produit de vapotage)
SOR/86-1065Customs Sufferance Warehouses Regulations
101 Subsection 15(4) of the Customs Sufferance Warehouses Regulations is replaced by the following:
(4) For the purposes of subsection 39.1(1) of the Act, firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, tobacco products and vaping products are goods of a prescribed class that are forfeit if they are not removed from a sufferance warehouse within 14 days after the day on which they were reported under section 12 of the Act.
102 Paragraph 17(a) of the Regulations is replaced by the following:
(a) stamping the goods, if the goods consist of
(i) imported raw leaf tobacco or imported tobacco products that are placed in the sufferance warehouse in accordance with section 39 of the Excise Act, 2001, or
(ii) imported vaping products that are placed in the sufferance warehouse in accordance with section 158.51 of the Excise Act, 2001;
SOR/87-720Non-residents’ Temporary Importation of Baggage and Conveyances Regulations
103 Section 2 of the Non-residents’ Temporary Importation of Baggage and Conveyances Regulations is amended by adding the following in alphabetical order:
- immediate container
immediate container has the same meaning as in section 2 of the Excise Act, 2001; (contenant immédiat)
- vaping device
vaping device has the same meaning as in section 2 of the Excise Act, 2001; (dispositif de vapotage)
- vaping substance
vaping substance has the same meaning as in section 2 of the Excise Act, 2001; (substance de vapotage)
104 Subsection 4(1) of the Regulations is amended by striking out “or” at the end of paragraph (b) and by adding the following after that paragraph:
(b.1) 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; or
SOR/90-225Tariff Item No. 9807.00.00 Exemption Order
105 Paragraph 2(b) of the Tariff Item No. 9807.00.00 Exemption Order is replaced by the following:
(b) tobacco products and vaping products;
SOR/96-46Customs Bonded Warehouses Regulations
106 Section 2 of the Customs Bonded Warehouses Regulations is amended by adding the following in alphabetical order:
- vaping product
vaping product has the same meaning as in section 2 of the Excise Act, 2001; (produit de vapotage)
107 Section 14 of the Regulations is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f):
(g) vaping products that are not stamped.
108 The Regulations are amended by adding the following after section 16:
16.1 No licensee shall receive into or remove from a bonded warehouse imported vaping products unless they are to be removed from the warehouse for sale to a foreign diplomat in Canada or export from Canada.
109 Section 18 of the Regulations is replaced by the following:
18 For the purposes of subsections 37(2) and 39.1(2) of the Customs Act, tobacco products, packaged spirits and vaping products are a prescribed class of goods and are forfeit if they have not been removed from the bonded warehouse within five years of the day on which the goods are described in the form prescribed under subsection 19(2) of that Act.
SOR/2003-115Regulations Respecting Excise Licences and Registrations
110 Subparagraph 2(2)(b)(i) of the Regulations Respecting Excise Licences and Registrations is replaced by the following:
(i) failed to comply with any Act of Parliament, other than the Act, or of the legislature of a province respecting the taxation of or controls on alcohol, tobacco products or vaping products or any regulations made under it, or
111 Section 4 of the Regulations is replaced by the following:
4 A licence is valid for the period specified in the licence, which period shall not exceed
(a) in the case of a vaping product licence, three years; and
(b) in any other case, two years.
112 (1) The portion of subsection 5(1) of the Regulations before paragraph (a) is replaced by the following:
5 (1) For the purposes of paragraph 23(3)(b) of the Act, the amount of security to be provided by an applicant for a spirits licence, a tobacco licence, a cannabis licence or a vaping product licence is an amount of not less than $5,000 and
(2) Paragraph 5(1)(b) of the Regulations is replaced by the following:
(b) in the case of a tobacco licence, a cannabis licence or a vaping product licence, be sufficient to ensure payment of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million per licence.
113 Paragraph 12(1)(e) of the Regulations is replaced by the following:
(e) fails to comply with any Act of Parliament, other than the Act, or of the legislature of a province respecting the taxation of or controls on alcohol, tobacco products or vaping products, or any regulations made under it; or
SOR/2003-203; 2018, c. 12, s. 106Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped
114 The title of the Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped is replaced by the following:
- Date modified: