Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Manufactories to be numbered and registered

• 199. (1) Every collector shall cause the several manufactories of tobacco and cigars in his excise division to be numbered in accordance with a register kept by the Minister, and the registered number shall be issued by the Minister and shall not thereafter be changed.

• Marginal note:Tobacco manufactories

  (2) The registered numbers for tobacco manufactories shall be separate and distinct from those issued to cigar manufacturers.

Marginal note:Duties of excise on manufactured and Canadian raw leaf tobacco

• 200. (1) There shall be imposed, levied and collected on tobacco and cigars manufactured in Canada and on Canadian raw leaf tobacco the duties of excise set out in the schedule, payable

  • (a) in the case of manufactured tobacco or cigars, by the manufacturer thereof, at the time the tobacco or cigars are completely manufactured; and

  • (b) in the case of Canadian raw leaf tobacco, by the tobacco packer at the time the Canadian raw leaf tobacco is tied or otherwise packaged for consumption.

• Marginal note:Not considered paid until received

  (2) The duties payable under subsection (1) shall be paid to the Receiver General at such time and in such manner as is prescribed by the regulations, and shall not be considered to have been paid until they are received by the Receiver General.

Marginal note:Packaging and stamping of manufactured tobacco and cigars manufactured in Canada

• 201. (1) Before manufactured tobacco, or cigars, that are manufactured in Canada are entered for consumption under this Act,

  • (a) they shall be put up and prepared by their manufacturer in packages that have printed on them such information as is prescribed by the ministerial regulations; and

  • (b) the manufactured tobacco or cigars and their packages, cartons, boxes, crates and other containers shall be stamped with tobacco stamps or cigar stamps by the manufacturer as required by the ministerial regulations.

• Marginal note:Packaging and stamping of imported manufactured tobacco and cigars

  (2) Subject to subsection (3), before imported manufactured tobacco or imported cigars are released under Part II of the Customs Act,

  • (a) they shall be put up and prepared by the importer in packages that have printed on them such information as is prescribed by the ministerial regulations; and

  • (b) the manufactured tobacco or cigars and their packages, cartons, boxes, crates and other containers shall be stamped with tobacco stamps or cigar stamps by the importer as required by the ministerial regulations.

• Marginal note:Exception for small importations

  (3) Subsection (2) does not apply with respect to manufactured tobacco or cigars that are imported by an individual in accordance with the Customs Act in quantities not in excess of such quantities as are prescribed by the ministerial regulations if the manufactured tobacco or cigars are for consumption by the individual or by another person at the expense of the individual.

• Marginal note:Packaging and stamping of Canadian raw leaf tobacco

  (4) All Canadian raw leaf tobacco that is to be entered for consumption under this Act shall be put up and prepared in packages by the tobacco packer before it is entered for consumption, and the packages shall be stamped with tobacco stamps by the tobacco packer in accordance with the ministerial regulations.