Excise Act, 2001

Marginal note:Packaging and stamping of vaping products

• 158.46 (1) A vaping product licensee that manufactures a vaping product shall not enter the vaping product into the duty-paid market unless

  • (a) the vaping product has been packaged by the licensee;

  • (b) the package has printed on it prescribed information; and

  • (c) before the end of the second calendar month following the calendar month in which the licensee packages the vaping product,

    • (i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and

    • (ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid.

  • (d) [Repealed, 2024, c. 15, s. 146]

• Marginal note:Stamping of imported packaged vaping products

  (2) A vaping product licensee that imports a packaged vaping product for stamping shall not enter the vaping product into the duty-paid market unless

  • (a) the vaping product is packaged in a package that has printed on it prescribed information; and

  • (b) before the end of the second calendar month following the calendar month in which the vaping product is released under the Customs Act,

    • (i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and

    • (ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid.