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Customs Bonded Warehouses Regulations (SOR/96-46)

Regulations are current to 2026-03-17 and last amended on 2024-10-21. Previous Versions

RELATED PROVISIONS

  • — 2022, c. 10, s. 128(3), as amended by 2022, c. 19, s. 102(1)

      •  (3)  Sections 158.42 to 158.47 and 158.49 and subsection 158.5(2) of the Excise Act, 2001 , as enacted by section 59, subsection 63(1) and sections 107 to 109 come into force on October 1, 2022. However, those provisions of the Excise Act, 2001 , subsection 63(1) and sections 107 to 109 do not apply before 2023 in respect of

        • (a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and

        • (b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.

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