Government of Canada / Gouvernement du Canada
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Customs Bonded Warehouses Regulations (SOR/96-46)

Regulations are current to 2024-02-06 and last amended on 2022-10-01. Previous Versions

 No licensee shall receive the following domestic products into a bonded warehouse:

  • (a) cigars;

  • (b) packaged raw leaf tobacco;

  • (c) manufactured tobacco that is not stamped;

  • (d) non-duty paid packaged or bulk spirits;

  • (e) non-duty paid packaged or bulk wine;

  • (f) non-duty paid specially denatured alcohol; and

  • (g) vaping products that are not stamped.

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