Marginal note:Unstamped products to be warehoused
158.49 (1) If vaping products manufactured in Canada are not stamped by a vaping product licensee before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping product licensee packages the vaping products, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.
Marginal note:Imported unstamped packaged products to be warehoused
(2) If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under the Customs Act, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.
Marginal note:Exceptions
(3) Subsections (1) and (2) do not apply
(a) in respect of vaping product drugs; or
(b) in prescribed circumstances.
- 2022, c. 10, s. 59
- 2024, c. 15, s. 148
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