Applying for a vaping product licence
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Who must apply
You must apply for a vaping product licence under the Excise Act, 2001 if you are manufacturing vaping products in Canada.
Manufacturing includes any step in the production of the vaping product. This includes:
- blending or mixing vaping substances
- inserting a vaping substance into a vaping device
- any step in packaging the vaping product
What do you require for your vaping business?
You require to be registered as a vaping prescribed person for the purposes of obtaining vaping excise stamps.
No licence or registration is required.
You do not require any further registration.
You do not require any further registration.
Note: In order to import non-duty-paid, unfinished/unpackaged vaping products into Canada for further manufacturing, you must have a valid vaping product licence. You will provide this information to the Canada Border Services Agency upon importation.
If you are only importing packaged vaping products into Canada, refer to Applying as an importer of vaping products.
You do not have to apply for a licence if either of the following situations apply:
- You are not manufacturing vaping products in Canada
- You are manufacturing vaping products only for your personal use
If you will be exporting vaping products or selling vaping products to an accredited representative for their personal use, you may also require an excise warehouse licence.
Unstamped, packaged vaping products that are entered into an excise warehouse for the purpose of exporting or selling to an accredited representative, must have the appropriate vaping product markings as outlined in the Stamping and Marking of Tobacco, Cannabis, and Vaping Products Regulations.
You may apply for your excise warehouse licence on the same application as your vaping product licence using Form L600 Vaping Product Licence Application.
If you will be packaging vaping products intended for the Canadian duty-paid market, you must also register for the vaping stamping regime. For more information, see Registering for the vaping stamping regime.
Licences are valid for up to 3 years
The vaping product licence is valid for a maximum of 3 years. Your licence will not be automatically renewed. To renew your licence, you must apply for a licence renewal no later than 30 days before the expiration date of your current licence. You must continue to meet the requirements of the licence throughout the period you are licensed.
To apply for or renew a vaping product licence, you must meet all of the following conditions:
- You are not the subject of a receivership of your debts
- You have not failed to comply with any Act of Parliament (other than the Excise Act, 2001) or of a provincial or territorial legislature that deals with the taxation or control of alcohol, tobacco products, or vaping products, or any regulations under it in the past 5 years
- You have not acted to defraud her Majesty in the past 5 years
- Each individual involved must be at least 18 years of age
- Have a valid business address in Canada
- Have sufficient financial resources to conduct your business in a responsible manner
You must also provide the following:
- A list of all premises that will be manufacturing vaping products
- A business plan (including a business industry overview, operating plan, financial plan or source of funds, and a sales and marketing plan)
- Acceptable financial security
Financial security requirement
The minimum amount of financial security required for a vaping product licence is $5,000 and the maximum financial security amount is $5 million.
Financial security is calculated as the greater of:
- one month of vaping duty liability, or
- $1 multiplied by the number of stamps that are in your possession or that are to be issued to you
How to apply
To apply for a vaping product licence use Form L600, Vaping Product Licence Application.
You may also need to attach the following to support your vaping product licence application:
- Form L600-A, Schedule A – Other Business Locations
- Form L600-B, Schedule B – Information Relating to Individuals, Partners, Directors, Officers, or Shareholders
- Form L601, Registration for Vaping Stamping Regime
- Form L602, Surety Bond for Vaping Product Licensee
After you apply
We will review your application to determine if you are eligible for a vaping product licence based on the information provided on your Form L600. We may contact you if we need more information.
Upon meeting the eligibility criteria, we will send you a letter by mail to confirm your CRA vaping product licence approval and give you your new excise duty program account number.
Your responsibilities as a vaping product licensee
As a vaping product licensee, you must:
- Register for the vaping stamping regime (if you are packaging vaping products for sale in the Canadian duty-paid market). See Registering for the vaping stamping regime
- Calculate the duties imposed on vaping products
- File a monthly Vaping Duty and Information Return, which includes the following:
- Reporting your unpackaged vaping product inventory
- Reporting your stamp inventory
- Reporting and remitting the duty payable
- Keep all your supporting documents for at least 6 years to support all aspects of your operations
- Apply for a licence renewal at least 30 days before the expiry of your licence (your licence is valid for a maximum of 3 years)
- Tell us immediately if any information you provided in your licence application has changed or is no longer accurate.
For the contact information of the regional excise duty offices, go to Contact Information – Excise Duty, Excise Taxes, Fuel Charge, and Air Travellers Security Charge.
Changes to your vaping product licence
The CRA can suspend or cancel your licence if you no longer meet the conditions to be a licensee.
If a change of legal entity occurs (for example, a proprietorship incorporates), you would have to apply for a new licence using Form L600 and your existing vaping product licence would be cancelled.
If you have further questions, contact your regional excise duty office. For the contact information of the regional excise duty offices: Contact Information – Excise Duty, Excise Taxes, Fuel Charge, and Air Travellers Security Charge
You may email questions to firstname.lastname@example.org or call 1-866-330-3304.
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