30 October 2002 Excise Interpretation 42585 - AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of Prescribed Brand Cigarettes Until March 31, 2003

Dear XXXXX

This letter is further to our previous correspondence to you of XXXXX, concerning your request to have the XXXXX brand XXXXX of cigarettes prescribed as a tobacco brand for the purposes of the export tax and tobacco marking provisions of the Excise Act and Excise Tax Act.

In our letter of XXXXX, we advised that the XXXXX would be recommended for approval as a prescribed tobacco brand. The letter stated that pending the formal approval of the recommended regulatory changes, XXXXX would be treated as eligible for exemption from excise tax and tobacco marking provisions that normally apply to imported tobacco products.

We also advised you that we would not grant any further administrative "pre-approvals" of prescribed tobacco brands and prescribed cigarette formulas. However, upon further consideration of the delay in obtaining regulatory approval for new tobacco brands, we have decided to grant administrative "pre-approvals" of prescribed tobacco brands and prescribed cigarette formulas until March 31, 2003.

If you anticipate a need to have additional tobacco brands or cigarette formulas recommended for inclusion in the lists of prescribed tobacco brands or prescribed cigarettes, please advise this office as soon as possible so that the necessary changes can be made to the proposed new regulations in time for the implementation of the Excise Act, 2001.

Should you require any further information, please contact me at (613) 954-4208 or Richard Crompton at (613) 957-4156.

Sincerely,

Preston Gallant
Manager
Excise Duty Operations
Excise Duties and Taxes Div.
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