Marginal note:Non-compliant imports
158.51 (1) If an imported vaping product intended for the duty-paid market is not stamped to indicate that vaping duty has been paid when it is reported under the Customs Act, it shall be placed in a sufferance warehouse for the purpose of being so stamped.
Marginal note:Non-compliant imports — specified vaping province
(2) If an imported vaping product intended for the duty-paid market of a specified vaping province is not stamped to indicate that additional vaping duty in respect of the province has been paid when it is reported under the Customs Act, it shall be placed in a sufferance warehouse for the purpose of being so stamped.
Marginal note:Exceptions
(3) Subsections (1) and (2) do not apply
(a) in respect of a packaged vaping product that is imported by a vaping product licensee for stamping by the vaping product licensee; or
(b) in prescribed circumstances.
- 2022, c. 10, s. 59
- 2024, c. 15, s. 150
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