26 March 2003 Excise Interpretation 44885 - Introduction of Existing Brand

Dear XXXXX:

Thank you for your letter XXXXX, concerning the intent of XXXXX to market XXXXX the XXXXX brand of cigarettes in most of the provinces. You also submitted samples of the product for our examination.

From the perspective of the Canada Customs and Revenue Agency, and based upon our previous correspondence with your company, we have no objection to the proposed marketing of the product without the freshness and provincial codes required under the XXXXX. However, you should also obtain confirmations from all of the other provincial tobacco tax officials to whom you sent copies of your letter.

With respect to the apparent absence of a carton stamp on the box that contains XXXXX this cigarette brand, it is noted that the complete box is not intended to be sold at retail as a single unit. Therefore, this box is not considered to be a carton as ordinarily understood. For that reason, and because the clear plastic wrapper enables one to easily view the tear-tapes affixed to each of the XXXXX, we are not concerned with the absence of the carton stamp on the outer box.

I appreciate your advising my Division and our provincial counterparts of your company's plans to sell cigarettes or other tobacco products in non-standard packaging. Also, I would appreciate your informing this Division of any future plans of this nature, along with details as to the number of packages involved 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) 954-0111 or Steve Mosher at (613) 941-1497.

Phil McLester
Director
Excise Duties and Taxes Division
Excise and GST/HST Rulings