Dear XXXXX
Thank you for your facsimile of XXXXX, concerning your company's intention to market XXXXX in non-standard packaging (tins). You provided a detailed estimate of the numbers of tins of each cigarette brand that will be sold in each province.
The Canada Customs and Revenue Agency (CCRA) agrees to the proposed marketing of the products without the freshness and provincial codes required under our existing Memorandum of Understanding concerning markings and packaging. However, it is recommended that you obtain confirmation of acceptance from each of the appropriate provincial tobacco officials for which these products will be distributed or marketed.
Thank you for advising us and our provincial counterparts of your plans to sell cigarettes or other tobacco products in non-standard packaging. We would appreciate you informing us of any future plans of this nature, along with details of the number of packages to be produced and where they will be marketed.
Should you require further information or have any questions with respect to this letter, please do not hesitate to contact me at (613) 954-4208 or Richard Crompton at (613) 957-4156.
Preston Gallant, CGA
Manager
Excise Duties and Taxes Division
Excise and GST/HST Rulings Directorate