Excise Act, 2001

Marginal note:No warehousing of tobacco without markings

• 38 (1) Subject to subsections (3) and (4), no person shall enter into an excise warehouse a container of manufactured tobacco or cigars unless the container has printed on it or affixed to it tobacco markings and other prescribed information.

• Marginal note:No delivery of imported tobacco without markings

  (2) Subject to subsection (3), no person shall deliver a container of imported manufactured tobacco or cigars that does not have printed on it or affixed to it tobacco markings and other prescribed information to

  • (a) a duty free shop for sale or offer for sale in accordance with the Customs Act;

  • (b) an accredited representative; or

  • (c) a customs bonded warehouse.

• Marginal note:Exception for prescribed manufactured tobacco

  (3) A container of manufactured tobacco does not require tobacco markings to be printed on or affixed to it if the brand of the tobacco is not commonly sold in Canada and is prescribed.

• Marginal note:Exception for prescribed cigarettes

  (4) A container of cigarettes does not require tobacco markings to be printed on or affixed to it if the cigarettes are of a particular type or formulation manufactured in Canada and exported under a brand that is also applied to cigarettes of a different type or formulation that are manufactured and sold in Canada and

  • (a) cigarettes of the particular type or formulation exported under that brand are prescribed cigarettes; and

  • (b) cigarettes of the particular type or formulation have never been sold in Canada under that brand or any other brand.

• Marginal note:Distinguishing different cigarettes

  (5) For the purpose of subsection (4), a cigarette of a particular type or formulation sold under a brand may be considered to be different from another cigarette sold under that brand if it is reasonable to consider them to be different having regard to their physical characteristics before and during consumption.