Frequently Asked Questions About the Stamping and Marking of Tobacco Products Regulations

The Frequently Asked Questions (FAQs) below are meant to provide Canadians and businesses with basic information about the Canada Revenue Agency’s regulations. FAQ’s have only been added for some regulations - the Stamping and Marking of Tobacco Products Regulations (SOR/2003-288) were selected based on the number of visits these regulations receive on the Justice Canada website.

What is the purpose of this regulation?

These regulations provide the rules and requirements necessary for the application of the Excise Act, 2001 with respect to the stamping and marking of tobacco products. Under the Act, a tobacco product is “stamped” to indicate that federal excise duty has been paid or “marked” to indicate that no duty has been paid and is not destined for the Canadian market.

What are the key elements of this regulation?

These regulations set out the requirements that all tobacco products destined for the Canadian duty-paid market be stamped. Tobacco products not destined for sale in Canada must be marked. Depending on the circumstances, the tobacco marking will specify that the product is not for sale in Canada or not duty-paid.

How does this regulation affect Canadian businesses?

Canadian tobacco licensees and importers of tobacco products must comply with the stamping or marking requirements under the Act. The regulations provide the specifics with regards to these requirements.

What is the timeline for implementation?

These regulations were registered in August 2003 and are amended from time to time on the recommendation of the Minister of National Revenue.

Where can I get more information?

Excise Act, 2001 – Excise Duty Notices – EDN30, Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations

For more information

• Cabinet Directive on Regulatory Management
• Red Tape Reduction Action Plan
• Canada–United States Regulatory Cooperation Council

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

Date modified:

2014-12-19