Excise Duties on Vaping Products Regulations (SOR/2024-70)

Marginal note:July 1 to September 30, 2024

7 For the purpose of facilitating the implementation of the coordinated vaping duty system (as defined in subsection 304.3(1) of the Act), subparagraph 158.42(1)(a)(ii), subsection 158.44(2) and paragraphs 158.45(1)(c) and 158.46(d) of the Act do not apply before October 2024 in respect of

• (a) vaping products that are manufactured in Canada and that are stamped before July 2024;

• (b) packaged vaping products that are imported by a vaping product licensee for stamping by the vaping product licensee and that are stamped before July 2024; and

• (c) any other imported vaping products that are imported or released (as defined in subsection 2(1) of the Customs Act) before July 2024.