In the courses of finding that a single tobacco leaf folded and placed in a re-sealable plastic package would constitute "manufactured tobacco" and require the application of an excise stamp in the proper denomination, CRA noted:
All tobacco products to be entered into the Canadian duty-paid market must be packaged in a prescribed package and must be stamped with the appropriate excise stamp. In the case of imported tobacco products, the product must be packaged in a prescribed package, stamped before release under the Customs Act for entry into the domestic duty-paid market. The excise stamp indicates that the appropriate duty has been paid.
