Excise Act, 2001

Marginal note:Packaging and stamping of imported vaping products

• 158.47 (1) Except if prescribed circumstances exist, if a vaping product 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;

  • (b) be stamped to indicate that vaping duty has been paid; and

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

• Marginal note:Exceptions for certain importations

  (2) Subsection (1) does not apply to a vaping product

  • (a) that is imported by a vaping product licensee for further manufacturing by the licensee;

  • (a.1) that is a packaged vaping product imported by a vaping product licensee for stamping by the licensee;

  • (b) that a vaping product licensee is authorized to import under subsection 158.53(2); or

  • (c) that is imported by an individual for their personal use in quantities not in excess of prescribed limits.